Reporting Requirements for Labor and Industries

Reporting Requirements for Labor and Industries

Disclaimer:

The information provided in this handout is the most current information we have at this time concerning the reporting of worker hours to Labor & Industry (L&I). The information provided is subject to change as discussions between L&I and the ESD workers’ compensation cooperatives continue. As more definitive information becomes available, we will notify you.

What hours are you supposed to be reporting?

Department of Labor and Industries (L&I) maintains that districts should report the actual units of exposure (hours) worked by the employee (WAC 296-17-31021(1))

What is included in Actual Hours?

A worker’s composite work period begins with the starting time of day that the employee’s work day commences, and includes the entire work period, excluding any non-paid lunch period, and ends with the quitting time each day work is performed (WAC 296-17-31002)

Actual Hours cont.

Actual hours includes regular hours as well as overtime hours and all periods of mandatory presence at the worksite (i.e. trainings, safety meetings, etc.)

Actual hours excludes holiday, vacation and sick pay, bereavement or other leave hours not worked

Actual Hours cont.

When reporting Actual hours, complete and accurate records must be maintained to substantiate the reported hours (i.e. timesheets)

Does everyone need to be reported using Actual Hours?

L&I acknowledges that it is difficult to keep an accurate record of actual hours worked for certain types of employees and has created alternative methods of reporting “assumed” hours for salaried and school year contracted employees

Assumed Hours

Uses a standardized “assumed” hours for reporting purposes

Assumed hours reporting does NOT allow for deducting hours when employees are on leave (sick, vacation, holiday, etc.)

Assumed hours reporting does NOT require reporting additional time

Assumed Hours cont.

Two types of Assumed hours reporting:

Assumed: 160 hours for each month the employee is on salary (1,920 hrs/yr)

Modified Assumed: 8 hours for each contract work day

Employee Types

There are three (3) types of employees recognized by L&I and for which a reporting methodology must be selected:

Hourly employees Salaried employees Contracted employees

Hourly Employees

Employees who are compensated at a specific rate per hour for each hour worked

Hourly employees are always reported as Actual hours worked

All Hourly employees must be reported by the same method

Salaried Employees

Salaried employees are those that work year round (12 months) or are likely to work in every month

Salaried employees’ compensation is not governed by the number of hours worked and their wages are the same every month

Salaried Employees cont.

Employees who best fit this employee type include:

Superintendents Principals Classified administrative employees Other Program Directors

All Salaried employees must be reported by the same method

Contracted Employees

Employees contracted to work a specific number of hours and days per year with specific start and stop dates

Employees who work year round are NOT considered Contracted employees

Contracted Employees cont.

Employees who best fit this employee type include:

Teachers An employee who is only hired for a specified

dollar amount without consideration for the number of hours of work (i.e. hired to coach a sport only)

All Contracted employees must be reported by the same method

Reporting Salaried Employees

Salaried employees may be reported using: Actual Hours Assumed Hours (recommended)

If the employee is defined as salaried, year-round and they work less than 8 hours per day or five days per week, they are still reported at 160 hours per month worked

Salaried Employees cont.

Example Assumed Method: A principal (1.0 FTE) is contracted from July to

June for 220 days of service. Under the assumed method, the principal would be reported at 160 hours per each month paid

A part-time superintendent (.6 FTE) is contracted from July to June for 156 days of service. He/she works on average 3 days per week. The superintendent would still be reported at the 160 hours per each month paid

Reporting Contracted Employees

Contracted employees may be reported using: Actual Hours Assumed Hours Modified Assumed Hours (Recommended)

Example of Modified Assumed Method: A teacher with a base contract for 182 days,

including two LID days, would be reported as 1,456 hours on an annual basis (8 * 182 = 1,456)


Using the same example as before, a half-time teacher (3.75 hours per day) for 182 days, would be reported using 1,456 hours on an annual basis (8 * 182 = 1,456)

An employee is hired only to coach baseball in the spring. The length of the contract is 50 days. 400 hours would be reported on an annual basis (8 * 50 = 400). 400 divided by the months the contract is to be paid would determine reportable hours per month (400/3 mths = 133.3 hrs/month)


Suggested practice:

Districts use 8 hours per day for 182 days (1,456 hours/year) as the standard for all contracted teachers

Districts can choose to report contracted days as applies to the district

Ultimately, it is up to the district to decide which method to use


For teachers reported under the Modified Assumed Method, the hours reported for the base contract cover all additional time for supplemental contracts served during the base contract period

Examples:

No additional hours would need to reported for coaching basketball during the school year (falls within the base contract period)


Additional hours would need to be reported for a summer school contract (outside the base contract period). Report under the modified assumed method of 8 hours per contract day

In Conclusion:

Method chosen needs to be applied consistently for each type of employee

District must complete and submit the selection form by June 26, 2006 to:

Patti Whittaker, Educational Service District 101

4202 S. Regal Street

Spokane, WA 99223

Fax #: 509.456.2999

Payroll processing procedures for the WISE software will be covered at an August workshop

Contact Information:

Educational Service District 101

509.456.2718

[email protected]

Questions?

Documents

Reporting Requirements for Labor and Industries