Understanding a payroll report
1 Due date
To prevent cancellation, the
payroll report must be received
in the Boise office by the due
date printed on the report. Boise
office hours are 8 a.m. to 5 p.m.
MT, Monday through Friday,
except official state holidays.
STATE INSURANCE FUND
1215 W. STATE STREET
P.O. BOX 83720
BOISE, IDAHO 83720-0044
(208) 332-2100 / 1-800-334-2370
Policyholder Name
Address
City, ID 99999
State Insurance Fund
PO Box 990007 Boise
ID 83799-0007
Or fax: 208-332-2288
DATE DUE: 08/29/2011
To make a change to or obtain additional
information about your policy please contact
Insurance Agent Name
(208) 555-5555
2
Report gross payroll PAID during reporting period of: 07-01-2011 to 08-01-2011
3
Or email: [email protected]
Check this box if there is ZERO payroll to report in all class codes for this period, sign and return
the report by due date listed above.
6
Insured Name: Policyholder Name
Location#1
If you upload, fax or email your
report, DO NOT send a hard copy.
1
Policy Number: 999999 - 10/01/2010
Report Number: 999999
Please submit your report to:
Or upload: www.idahosif.org
Workers Compensation Payroll Report
5 Rate/$100
2 Payroll reporting period
4 Payroll Classification Description
Class Code
$5.74
CABINET WORKS WITH POWER MACHINERY
2812-000
$5.76
CARPENTRY-INSTALLATION OF CABINET WORK OR INTERIOR TRIM
5437-000
Gross Paid in Period Above
$ __ __ , __ __ __ , __ __ __.00
$ __ __ , __ __ __ , __ __ __.00
Officer: Doe, John
Report all gross wages paid (not
accrued) during this time frame.
Round payroll to the highest
dollar.
CLERICAL OFFICE EMPLOYEES NOC
$0.25
8810-000
Total Gross Payroll for this Report
$ __ __ , __ __ __ , __ __ __.00
$ __ __ , __ __ __ , __ __ __.00
3 If you have no payroll
If you have no payroll for the
reporting period, you must still
complete the report. Check this
box and sign the report.
Do not include Owner’s payroll unless their name appears in the Payroll Classification Description column.
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Prepared by : _____________________________ Title: ____________________________ Date: ___________________
Do not send payment with this report. An invoice will follow.
4 Class code
and description
A brief description of the class
codes(s) assigned to your policy
and a list of the names of any
owners or officers covered on the
policy.
**************
For information on how to complete a payroll report, please refer to our website at www.idahosif.org
SUBMIT BY:
Mail: P.O. Box 990007 Boise, Idaho 83799-0007
Fax: (208) 332-2288
Email: [email protected]
801
000999999
Registered users can reprint duplicate reports on-line.
For information about how to register, go to
www.idahosif.org
000999999
5 Rates
The rate that appears on the payroll report is generally a rate per $100 of gross payroll; however, there are exceptions, such as domestic workers, board members, and commissioners of public employees.
6 Payroll
Enter the amount of gross payroll for the reporting period in the appropriate classification code. Please round payroll
to the highest dollar. The payroll submitted on the payroll report will be used to determine your premium, so please
make sure the information is accurate. Report uninsured subcontractors. If you do not have a current certificate of
workers compensation insurance for subcontractors, contractors, or other contract labor, report their payments in the
class code with regular employee payroll.
7 Sign the report
Sign the report and return it to our office.
Overtime credit
If proper records are kept, overtime wages can be reported as straight time wages. The employer’s records must show separately by
employee, and in summary by class of work, the amount paid for overtime.
Tip: If an employee works 40 regular hours and 10 overtime hours, multiply the total hours worked (50) by the
straight time rate to determine the reportable payroll.
If overtime is paid at the rate of 1 1/2 time, reduce the total paid overtime by 1/3.
Regular Pay
Overtime Pay at 1.5
1/3 of OT Pay
(40 hours at $10 per hour)
(20 hours at $15 per hour)
(40 hours at $10 per hour)
Regular Pay + OT Pay - 1/3 of
OT Pay = Amount to report
$400
$300
$100
$400 + $300 - $100 = $600
If overtime is paid at the rate of double time, reduce the total paid overtime by 1/2.
Regular Pay
Overtime Pay at 2
1/2 of OT Pay
(40 hours at $10 per hour)
(20 hours at $20 per hour)
($400 divided by 2 = $200)
Regular Pay + OT Pay - 1/2 of
OT Pay = Amount to report
$400
$400
$200
$400 + $400 - $200 = $600
Subcontractors and other labor
When your business engages in the use of subcontractors, the subcontractor, for workers compensation purposes, may be
considered a reportable subcontractor or an independent contractor. Determining whether a worker is a reportable subcontractor or
an independent contractor depends solely on the facts surrounding each work situation. If you need to report payroll for a
subcontractor, please call your underwriter or auditor for assistance with determining the correct amount to report.
Owners, partners, and officers
If an owner, partner, or officer is covered on the policy, their name will appear on the payroll report, and their payroll must be
reported. If the owners’, partners’, or officers’ name does not appear on the payroll report, do not include their payroll.
The classification code used to report the covered owners’, partners’, or officers’ payroll is assigned by the underwriter at the
inception of the policy or at the time the coverage endorsement is added to the policy.
Covered owners’, partners’, and officers’ reportable payroll is subject to minimum and maximum requirements. If you have questions
about how much payroll to report for covered owners, partners, or officers, contact your underwriter at the State Insurance Fund or
send an e-mail to [email protected].
Tip: If the owners’, partners’, or officers’ names do not appear in the description section of the payroll report,
do not report their payroll.
Classification codes
If you have multiple classification codes assigned to your policy, make sure you understand each one so you can separate and
report your payroll correctly. Generally, the entire payroll of an employee is reported to a single classification code, but there can be
exceptions. The National Council on Compensation (NCCI) rules allow for an employee’s payroll to be divided between two or more
classification codes under certain circumstances in some industries.
If your underwriter or auditor has explained that you are eligible for payroll division, you may divide the payroll between appropriate
class codes provided all of the following conditions are met:
† The payroll allocation (number of hours and amount of payroll for each type of work) is shown separately in your original
entry records.
† The allocation is based on actual payroll incurred in each operation.
† The allocation is not based on an estimate or a percentage.
† Allocations are totaled and summarized monthly or quarterly by class of work .
If you choose not to maintain your records to take advantage of payroll division, please report the payroll for any one employee in
the highest rated classification that represents any part of their work.
Tip: Class codes 8810 Clerical Office Employees and 5606 Contractor Executive Supervisor are not
available for a division of payroll.
If you have any questions, contact your underwriter at [email protected] or auditor at [email protected].
PayrollReport.pdf (4/17)