Insurers and rating bureaus are recognizing that some employers are paying workers to not work in the pandemic. (Yes, the world is upside down.)
As they are not working, they can not get injured. With no chance of loss, it makes sense to exclude the non-working-workers’ payroll from the calculation of workers’ compensation premiums.
It looks like most states will be reporting the payroll under the NCCI class code 0012. Some states will come up with there own system.
The key takeaway is that you should track the payroll of those you are paying to stay home and not work and be sure to get credit for that payroll in the end of year audit.
Note people you are paying to work from home are probably charged the clerical payroll rate.
