Workers Compensation – COVID-19 Excluded Payroll
01/24/2022
Summary:
California Insurance Commissioner has approved workers compensation insurance payroll exclusions for employees who are not working due to COVID-19 but are still being paid by their employer.
In Force Period: March 19, 2020 to 30 days after the stay-at-home order is lifted
Rules:
- Employer directed leave due to COVID-19: employer directs employee not to work due to the stay-at-home order but continues to pay such employee.
- Employee directed leave due to COVID-19: employee takes time off from work due to COVID-19 but is still being paid by employer via paid sick leave, paid time off, Family First Coronavirus Response Act (FFCRA), California COVID-19 Supplemental Paid Sick Leave, etc.
- Employers and Employee must maintain record of payments to non-working employees.
Details see: WCIRB Bulletin No. 2020-25
Should you have any questions on the matter, kindly contact your Account Manager.