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Changing World of Premium Basis for Workers Comp Insurance as a Result of the Coronavirus.

Updated: May 19



As insurance premium auditors we know when auditing payroll for a workers’ compensation policy the rule states that it is based on gross remuneration; which includes pay for time not worked. There are a few exceptions to the NCCI Rule, but the general rule includes sick pay, vacation pay and idle time.


During this time, we know that many employers are continuing pay to those employees who cannot work due to the Coronavirus. I have been following NCCI and each state’s website to assess any changes to this rule when it comes to audit time for these employers.


Attached document is the information I have gathered on how different states are addressing the premium associated with the Coronavirus. I wanted to share what I have found with other premium auditors. This document will be updated regularly and I encourage you write a comment and expand on the information it contains as the information becomes available.


Thank you,

Zelda Emery


Premium Audit Manager

National Interstate Insurance


Click Here for Payroll Basis By State Updated 05/19/20




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