Separate payroll records must be kept for this reclassification to be authorized. Refer to Rule V “Premium Basis” (B)(4)(d) of this Manual.

This code is discontinued for use as of 07/25/2021

Payments made to employees temporarily reassigned as a result of a request or direct order by civil authorities are to be reported to Code 8873 “Telecommuter Reassigned Employees” for the actual duration of the reassignment, not to exceed thirty (30) days after the expiration or revocation of the aforementioned order by civil authorities.

Code 8873 applies to employees who are unable to report to their regular place of business at the instruction of civil authorities and are either:

1. idle and not performing any work duties; or
2. performing clerical work duties at home.