Workers Compensation Calculation

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Workers’ Compensation Calculation

J t D kt & D Ch i t h Janet Dockter & Donna Christopher

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Workers’ Compensation Calculation

Agenda

Setup

Average or Actual Method Average or Actual Method

Distribute WC Charges Options Calculation

Calculation Q & A

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Setup

Deductions and Benefits Rates

Rates

Pay Code

Applying WC Deductions/Benefits to Pay Records Applying WC Deductions/Benefits to Pay Records

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Average or Actual?

Average or Actual Method

Average or Actual Number of Hours Setting Distribute WC Charges by Hours or Pay

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Workers’ Compensation Calculation

Average

Average Method Calculation:

WC Average Hours x WC Rate

Notes:

Average WC hours are processed only once each

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Average WC with Leave Example

Teacher

Employee Type 1MA using Average WC

(1350 divided by 12 = 112.5)

( y )

C013A teacher contract = 7.5 hours per day

C403 supplemental contract = 7.5 hours per day C403 supplemental contract 7.5 hours per day T013 pay item = 5.25 hours on worksheet

October calendar has 20 days October calendar has 20 days 15 hours of leave in October

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Teacher

October 2010 check

Calendar has 180 days x 7 5 hours per day Calendar has 180 days x 7.5 hours per day

= 1,350 total hours divided by 12 = 112.5

Average WC Hours = 112.5 Average WC Hours 112.5

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Teacher

C013A contract = 20 days in October

x 7.5 hours per day = 150 hoursp y

C403 contract = 0 days in October

x 7.5 hours per day = 0 hoursp y

T013 pay item from worksheet = 1 day in October

x 5.25 hours per day = 5.25 hours

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Workers’ Compensation Calculation

Teacher

The WC spread of hours is determined by the average

hours times a percent of total hours.p

C013A is (1350 / 12) x (150 / 155.25) =

108.695652173913 = 108.70 rounded

T013 is (1350 /12) x (5.25 / 155.25) =

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Teacher

Deduction (employee) amount

= 112.5 hours

x 613 WC rate .0423

= 4.75875 = 4.76 rounded

Benefit (employer) amount

= 112.5 hours

613 WC t 298 x 613 WC rate .298

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Actual

Actual Method Calculation:

WC Actual Hours x WC Rate

Determining the WC hours in the actual method is a complex Determining the WC hours in the actual method is a complex

calculation for contract pay.

The to-date actual hours are subtracted from the to-date

ibl h t t th t k h

possible hours to get the current work hours.

To-date actual hours are calculated from pay history for the contract. To-date possible hours are calculated using the contract’s hours per p g p

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Workers’ Compensation Calculation

Actual

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Actual

WC Hours

From the Contract Work Start date through the Payroll Period End date:

(Number of default calendar work days - holidays) x contract hours per day + (Non-default calendar work day hours / default calendar hours)

x contract hours per dayy

+ Rate type pay record work hours (overtime, etc.) - Paid leave hours

= Actual WC hoursc ua C ou s

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Workers’ Compensation Calculation

Actual WC with Leave Example

Teacher

Employee Type 1MA using Actual WC

C013A teacher contract = 7 5 hours per day C013A teacher contract 7.5 hours per day

C403 supplemental contract = 7.5 hours per day T013 pay item = 5 25 hours on worksheet

T013 pay item = 5.25 hours on worksheet October calendar has 20 days

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Workers’ Compensation Calculation

Teacher

October 2010 check

C013A contract = 20 days in October C013A contract 20 days in October

x 7.5 hours per day = 150 hours

C403 contract = 0 days in October C403 contract 0 days in October

T013 pay item from worksheet = 1 day in Octoberp y y

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Actual WC with Leave Example

Teacher

Total Hours

= (150 + 5.25) = 155.25( )

Total Hours minus Leave Hours

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Teacher

The WC spread of hours is a percent of total hours. C013A is 9662 percent of total hours

C013A is .9662 percent of total hours

(150 / 155.25 = .9662 rounded)

T013 is .0338 percent of total hours T013 is .0338 percent of total hours

(5.25 / 155.25 = .0338 rounded)

140.25 x .9662 = 135.50955 (135.51 rounded)( ) 140.25 x .0338 = 4.74045 (4.74 rounded)

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Workers’ Compensation Calculation

Teacher

= 140.25 hours

x 613 WC rate .0423

= 5.932575 = 5.93 rounded

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Actual WC without Leave Example

Teacher

Employee Type 1MA using Actual WC

C013A teacher contract = 7 5 hours per day C013A teacher contract 7.5 hours per day

C403 supplemental contract = 7.5 hours per day T013 pay item = 5 25 hours on worksheet

T013 pay item = 5.25 hours on worksheet October calendar has 20 days

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Workers’ Compensation Calculation

Teacher

September 2010 check

C013A contract = 20 days in September C013A contract 20 days in September

C403 contract = 1 day in August C403 contract 1 day in August

x 3.75 hours per day (non-default hours) = 3.75 hours

C403 contract = 4 days in Augusty g

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Actual WC without Leave Example

Teacher

The WC spread of hours is a percent of total hours. C013A is 8163 percent of total hours

C013A is .8163 percent of total hours

(150 / 183.75 = .8163 rounded)

C403 is .1837 percent of total hours C403 is .1837 percent of total hours

(33.75 / 183.75 = .1837 rounded)

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Teacher

= 183.75 hours

x 613 WC rate .0423

= 7.772625 = 7.77 rounded

=183.75 hours

613 WC t 298 x 613 WC rate .298

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Workers’ Compensation Calculation

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Review

Setup

Average or Actual Method Average or Actual Method

Distribute WC Charges Options Calculation

Calculation

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Th k

Thank you