The Workers’ Compensation Insurance Rating Bureau of California (WCIRB) is clarifying the application of the July 1, 2020 rule regarding the treatment of payroll for employees who continue to be paid while they do not perform duties of any kind.
During the period of the Coronavirus Disease 2019 (COVID-19) California statewide stay-at-home order and concluding 30 days after the order is lifted, some employees not engaged in any work activities may continue to be paid by their employer. This COVID-19 rule distinguishes amounts paid to employees for time not worked due to either of the following:
Such payroll amounts are to be excluded from the basis of payroll.
Refer to the entire rule at Part 3, Section III, General Classification Procedures, Rule 7, Coronavirus Disease 2019 (COVID-19), of the California Workers’ Compensation Uniform Statistical Reporting Plan—1995 (USRP).
The WCIRB hosted a free webinar to further explain the payroll exclusion rule.
WCIRB Clarifies COVID-19 Payroll Exclusion Rule
Presented October 20, 2020
Presenter: Brian Gray, WCIRB Director of Classification Administration and Education
View video recording
View presentation slides