Gulfshore Insurance > Gulfshore Blog > COVID-19 > COVID-19 and Workers’ Compensation: Guidelines on Payroll Record-Keeping

COVID-19 and Workers’ Compensation: Guidelines on Payroll Record-KeepingThe NCCI, other state workers compensation regulatory bureaus, and state governments are still working to develop payroll handling and reporting guidance as it applies to the COVID-19 crisis. As we all navigate the COVID-19 crisis and its potential impact to the exposure basis on both in-force and future Workers’ Compensation policies, we felt it important to share the following guidance on keeping payroll records.

  • Payroll given to employees for time not worked related to the COVID-19 crisis should be separately identified in your records. This exposure should be captured to a unique payroll category.
  • You should maintain payroll records for employees who continue to work, but have taken on different duties in a manner that the payroll is identified, and split based on the applicable workers compensation and general liability class codes. Employers are responsible for maintaining separate payroll records for the change in operations or the wages earned for an employee whose occupation has changed. If these records are not maintained, then all payroll would be assigned to the highest rated applicable class code.


The above guidelines will enable an auditor to identify COVID-19 associated payrolls when conducting the audit. Those payrolls will be handled as determined by NCCI, the appropriate Workers’ Compensation bureaus, state governments, or ISO.

If you have any questions, please do not hesitate to reach out to your Gulfshore Insurance Client Advisor who can offer assistance. We are here to help.