Charters and Public School Academies
Governmental Accounting Standards Board (GASB)
Charters and Public School Academies
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Weekly workers' compensation (WWC) payments made to your employees while absent from work are considered the same as sick leave pay while absent from work as long as the employer/employee relationship has not terminated. All workers' compensation wages reported on a DTL2 record on or after July 1, 2010, regardless of the date the wages were earned, are subject to employer and member contributions and retiree healthcare for the Defined Benefit portion of a member's benefit plan.
If the employee requires a DTL4 record and your reporting unit uses a third-party insurance provider to pay WWC, do not include workers' compensation in the wage total for the Employer Reported Wages field on a DTL4 record. If your reporting unit is self-insured for workers' compensation, include WWC wage totals in the Employer Reported Wages field on a DTL4 record.
You must report hours that would otherwise have been regularly worked by the employee. Since your employees are not penalized with a loss of retirement service credit while receiving workers' compensation, you should not reduce the hours reported.
|
Category |
Full time |
Part time |
|
Employees paid workers' compensation |
Hours that would have been regularly worked |
Hours that would have been regularly worked |
For example: An employee is receiving workers' compensation. That employee normally would have worked 80 hours per pay period. Continue to report 80 hours per pay period with the reported workers' compensation wages.
If you have a substitute employee receiving workers' compensation and are unable to determine the number of hours to report, contact Employer Reporting at 800-381-5111 for assistance.
For more information, see Weekly workers' compensation in section 3.02: Special membership circumstances and/or 7.03.04: Reporting weekly workers' compensation on a DTL2 record.
Last updated: 04/13/2022