Payroll Reporting FAQs

If you're on monthly payroll reporting, the example below is typically what you'll see when we send you a payroll report. If you're on stipulated billing, you'll need to complete the payroll report, but you don't need to calculate payroll premium. The example below is similar to what you'll receive when we send you a payroll report minus calculating the payroll premium.

1. Class Codes are the numeric coding systems to assign job duties.
2. A description of work performed spells out what the class codes reference.
3. Interim rate is amount that you are being charged per one hundred dollars, including discounts (if applicable). We determine the interim rate on your payroll reports by multiplying the base rate by any discounts (such as merit rating and premium discount factor) for which you are qualified.
4. An experience modification (ex-mod) is a premium modifier calculated by the Workers' Compensation Insurance Rating Bureau. Experience rating allows an employer’s premium to reflect their own loss experience (frequency and severity of injured workers’ claims) compared to the average loss experience of other California employers in the same industry. There are a number of variables that influence whether an ex-mod is higher or lower than the average (100%). For more information, please visit the WCIRB website.

Calculating payroll

To calculate payroll:

Enter the number of employees for each class code for which there is payroll for the reporting period.
Enter the total gross payroll (total employee wages before taxes and other deductions) by class code for the reporting period.
To calculate the premium due, multiply the total gross payroll [B] by the interim rate listed in the 3rd column, then divide by 100 and enter on the appropriate line in the Premium column [C]
Add the payroll figures from each class code in the Payroll of Employees column [B] write the total in Box 1: Subtotal [D] If there was Overtime Excess enter the total Overtime Excess for all class codes in Box 2 (for information on calculating Overtime Excess see the FAQ question “How do I calculate overtime excess?”
Add the figures in the Premium column [C] to find your Total Employee Premium write the total in A: Total Employee Premium [E]
Add the totals from Box 1: Subtotal [D] and Box 2: Overtime Excess and enter the total in Box 3: Total Employee Payroll [F]
Move the total from Box 3[F] to Total Gross Payroll [G]
Move the total from Box A: Total Employee Premium [E] to Gross Premium of Reported Payroll [H]
Multiply the Gross Premium of Reported Payroll [H] by your Experience Modification percentage [I] (if applicable) to determine the total premium due.
Enter the total in Subtotal Premium [J]
Move the figure from Subtotal Premium [J] to Total Premium Due [K]
Complete this information being sure to sign and date the payroll report
We must receive the payroll report and payment by the due date listed on the payroll report.

If you have no payroll for the reporting period it's crucial that you check the "Zero Payroll" box on the first page of the payroll report, sign, date, and return to us in the envelope provided. There is no need to include your payroll records (we will request them at the end of the policy term audit, if needed).

My policy is on stipulated billing. Will I still need to complete payroll reports?

Yes, you will still need to complete the payroll report(s) you receive, however you will not have to calculate premium on the report.

What is a Split Payroll Report?

A split payroll report is sent when there is an anniversary rating date on your policy that falls after the month and day that rates, rating plans and rating systems are initially applied to a policy. Your payroll will need to be annotated for each period specified.

Sample Split Payroll Report

How do I calculate overtime on my payroll report?

Example:

Total Hours = 40
Overtime Hours = 8
Rate of Pay = $16.00
Overtime Rate = $16.00 x 1 ½ = $24.00 per hour

40 regular hours worked x $16.00 per hour = $640.00
+ 8 overtime hours worked x $24.00 per hour = $192.00
Total Payroll (640.00 + $192.00) = $832.00 total payroll

For overtime work, premium is not paid on the portion that is in excess of the regular wage rate. For “time and a half” rates, as in this example, to easily figure out the overtime excess portion take the total overtime portion of $192.00 and divide by 3. This is the exempt amount. Deduct the exempt amount from the total payroll to obtain the amount for which premium will be charged.

Example: $192.00 ÷ 3 = $64.00 overtime excess
$832.00 total payroll minus $64.00 overtime excess = $768.00 on which premium is charge.

I am completing my payroll report, but need an additional classification. What do I do?

Contact us at (888) 782-8338 or email the request to PolicyAssistance@scif.com. Please provide a complete employee job description and the classification can be added to the policy. Please don't report payroll in the new classification until it has been reviewed and endorsed to your policy.

Job Duties Questionnaire

How do I report covered officers?

Officers and partners are covered for benefits unless specifically excluded by endorsement. When business partners, executive officers, or directors are covered under the policy, we'll write coverage at the governing or higher-rated classification applicable to the specific job duties of the supervised employees. Partners and corporate officers are subject to minimum/maximum wage limitations per the Workers’ Compensation Insurance Rating Bureau (WCIRB). Directors are subject to actual remuneration.

Report payroll for each covered officer or partner, subject to “minimum and maximum remuneration” per year, which is the lowest and highest payroll amount used to calculate premium for officer coverage. The California Workers’ Compensation Insurance Rating Bureau (WCIRB) establishes annual minimum and maximum amounts for insurance carriers to apply for covered officers. For policies initiating or renewing effective 09/01/2024, the minimum is $62,400 and maximum is $159,900. This means that if an officer earned $50,000 for the policy year effective 09/01/2024, the premium would be based on $62,400. Likewise, if an officer earns $170,000 for the policy year effective 09/01/2024 the premium for that officer’s coverage would be based on $159,900. Premium is based on actual wages for earnings falling between the minimum and maximum amounts. Please note, the minimum and maximum may be adjusted annually and can be found in Part 3, Section V, Rule 1, Subrules j-m and p of the California Workers' Compensation Uniform Statistical Reporting Plan—1995 . Below is a list of the recent minimums and maximums:

Enter the total gross officer/partner/member payroll (total wages before taxes and other deductions) for the reporting period.
To calculate the premium due, multiply the total gross payroll [A] by the interim rate listed, then divide by 100 and enter on the line in the Premium column [B]
Add the Total Employee Payroll from Box 3 on the prior page of the payroll report to the Officer Payroll from Box 4, enter the total in Totoal Gross Payroll [C]
Add the Gross Premium of Reported Payroll Box A on the prior page of the payroll report to the Total Covered Officer Premium [B], enter the total in Gross Premium of Reported Payroll [D]

I’ve lost or misplaced my payroll report. How can I obtain another one?

If you are a registered State Fund Online user, you may click on the “Pay Outstanding Payrolls & Bills” link when you are logged in and select the download option to print a duplicate copy. You can submit the payroll report online by selectng the “Report Payroll” button. If you're not registered for State Fund Online, you can submit the payroll report online by selecting "Pay & Report Payroll" on the homepage. You’ll need the policy number and the payroll period as listed on the payroll report. Lastly, you can call customer support at (888) 782-8338, between 8:00 AM and 5:00 PM Monday through Friday to request a duplicate payroll report be emailed to you. For more information on State Fund Online benefits or to register, visit Benefits of State Fund Online.

I made a mistake on my payroll report. How do I correct it?

If you have a copy of the incorrect payroll report, cross out the incorrect information then write in the corrected information, re-sign, re-date, and write “Revised” on the report, so we can verify when the changes were made. You can email the revised payroll report to BSU@scif.com. If you don’t have a copy of the previously submitted report, please call our customer support at (888) 782-8338 between 8:00 AM and 5:00 PM Monday through Friday to request one be emailed to you.

Do I need to send in a payroll report if I have no payroll?

Yes, you need to submit a payroll report to notify us that you have no payroll. If you're a registered State Fund Online user, you may select the “Pay Outstanding Payrolls & Bills” link when you are logged into your account to submit the payroll report. Once you've accessed the payroll report you'll select the "Zero Payroll" option at the top of the page. If you're not registered for State Fund Online, you can submit your payroll report online by selecting "Pay & Report Payroll" on the homepage. You’ll need the policy number and the payroll period as listed on the payroll report. Lastly, you may call customer support at (888) 782-8338, between 8:00 AM and 5:00 PM Monday through Friday and speak with a representative to submit the report.

Should I keep a photocopy of my payroll report for my own records?

We recommend you keep a copy of your payroll reports and payroll records for at least seven years, as you would your tax records.

Submitting Payroll Reports

How do I submit my payroll report?

If you are a registered State Fund Online user, you may select the “Pay Outstanding Payrolls & Bills” link when you are logged in to submit the payroll report. If you're not registered for State Fund Online, you can submit your payroll report online by selecting "Pay & Report Payroll" on the homepage. You’ll need the policy number and the payroll period as listed on the payroll report. Learn more about the benefits of State Fund Online. You can call also submit a payroll report by calling customer support at (888) 782-8338 between 8:00 AM and 5:00 PM Monday through Friday and speak with a representative. Lastly, you can mail your payroll report to:

State Fund

P.O. Box 51092

Los Angeles, CA 90051-5392

How do I submit my payroll report if my policy is pending cancelation?

If you are a registered State Fund Online user, you may select “Pay Outstanding Payrolls & Bills” when you are logged in to submit the payroll report. If you're not registered for State Fund Online, you can submit your payroll report online by selecting "Pay & Report Payroll" on the homepage. You’ll need the policy number and the payroll period as listed on the payroll report. Learn more about the benefits of State Fund Online. Lastly, you may call customer support (888) 782-8338, between 8:00 AM and 5:00 PM Monday through Friday and speak with a representative to submit the payroll report.

How can I verify State Fund received and posted my payroll report?

If you're a registered State Fund Online user, you can easily check your policy to verify your report was received. You can also call customer support (888) 782-8338 between 8:00 AM and 5:00 PM Monday through Friday and speak with a representative to verify that we received and posted your report. Learn more about the benefits of State Fund Online.