Overview

Welcome to the Digital Library

To get started, search through the manuals or pick your manual from the left side navigation menu to browse.

Latest Revisions
    • NEW YORK WORKERS COMPENSATION STATISTICAL PLAN - PART IV -
      18. Catastrophe Number

      A catastrophe is defined as any accident (one occurrence) resulting in two or more reportable claims.

      Report the two-digit sequential number for 2 or more claims resulting from the same occurrence. For each policy, the claims from the first such occurrence must be assigned a Catastrophe Number of 01, claims from a second occurrence must be 02, etc. When an occurrence results in only one claim being reported, zero-fill this field.

      EXCEPTIONS:

      1. Report Catastrophe Number 87 for all claims for a latent condition emanating from the rescue, recovery and clean-up operations at the World Trade Center site that were undertaken between September 11, 2001 and September 12, 2002, as defined in Article 8-A of the New York Workers’ Compensation Law (Chapter 446 of the Laws of 2006).

      2. Report Catastrophe Number 12 for all claims occurring on or after December 1, 2019 that are due to the COVID-19 pandemic.

      Note: Catastrophe Number 87 will apply to both single and multiple claims.

    • NEW YORK WORKERS COMPENSATION STATISTICAL PLAN - PART VI -
      C. Loss Information Codes
      1. Injury Type
        CodeDescription
        01Death
        02Permanent Total Disability
        05Temporary Total Disability
        06Medical Only Claims
        07Contract Medical
        10Permanent Partial Disability – Scheduled-Loss-Of-Use
        11Permanent Partial Disability – Non-Scheduled


      2. Claim Status
        CodeDescription
        0Open
        1Closed
        2Reopened


      3. Loss Conditions
        1. Act
          CodeDescription
          01State or Federal Act, excluding USL&HW
          02USL&HW “F” Classes or USL&HW Coverage on Non-“F” Classes


        2. Type of Loss
          CodeDescription
          01Trauma
          02Occupational Disease (OD)
          03Cumulative Injury Other Than Disease


        3. Type of Recovery
          CodeDescription
          01No Recovery
          02Special Disability Fund (Second Injury) Only
          03Subrogation Only (Third Party)
          04Subrogation with Special Disability Fund (Second Injury)


        4. Type of Claim
          CodeDescription
          01Workers Compensation Only
          02Employers Liability Only
          03Workers Compensation & Employers Liability
          04Liability-Over


        5. Type of Settlement
          CodeDescription
          00Claim Not Subject to Settlement
          03Section 32 Settlement
          05Dismissal (Non-Compensable)
          09 All Other Settlements


      4. Managed Care Organization Type
        CodeDescription
        00The claim is not administrated by an approved managed care or preferred provider organization
        01The claim’s medical losses are administrated by an approved managed care organization
        03 The claim’s medical losses are administrated by a licensed preferred provider organization


      5. Fraudulent Claim Codes
        CodeDescription
        00Not Fraudulent
        01Partially Fraudulent
        02 Fully Fraudulent


      6. Injury Description Codes
        1. Part - identify the part of body injured
        2. Nature - identify the nature of the injury
        3. Cause - identify the specific cause of injury
        4. Refer to the following Injury Description Codes:
      Injury Description Codes – Part of Body
       CodePart of BodyNarrative Description
      I.Head  
       10Multiple Head InjuryAny combination of parts below.
       11Skull 
       12Brain 
       13Ear(s)Includes: hearing, inside eardrum
       14Eye(s)Includes: optic nerves, vision, eye lids
       15NoseIncludes: nasal passage, sinus, sense of smell
       16Teeth 
       17MouthIncludes: lips, tongue, throat, taste
       18Soft Tissue 
       19Facial BonesIncludes: jaw
      II.Neck  
       20Multiple Neck InjuryAny combination of parts below.
       21VertebraeIncludes: spinal column bone, "cervical segment"
       22DiscIncludes: spinal column cartilage, "cervical segment"
       23Spinal CordIncludes: nerve tissue, "cervical segment"
       24LarynxIncludes: cartilage and vocal cords
       25Soft TissueOther than larynx or trachea.
       26Trachea 
      III.Upper
      Extremities
        
       30Multiple Upper ExtremitiesAny combination of parts below, excluding hands and wrists combined.
       31Upper ArmHumerus and corresponding muscles, excluding clavicle and scapula.
       32ElbowRadial head
       33Lower ArmForearm - radius, ulna and corresponding muscles.
       34WristCarpals and corresponding muscles.
       35HandMetacarpals and corresponding muscles excluding wrist or fingers.
       36Finger(s)Other than thumb and corresponding muscles.
       37Thumb 
       38Shoulder(s)Armpit, rotator cuff, trapezius, clavicle, scapula.
       39Wrist(s) and Hand(s) 
      IV.Trunk  
       40Multiple TrunkAny combination of parts below.
       41Upper Back Area(Thoracic area) upper back muscles, excluding vertebrae, disc, spinal cord.
       42Lower Back Area(Lumbar area and lumbo sacral) lower back muscles, excluding sacrum, coccyx, pelvis, vertebrae, disc, spinal cord.
       43DiscSpinal column cartilage other than cervical segment.
       44ChestIncluding ribs, sternum, soft tissue.
       45Sacrum and CoccyxFinal nine vertebrae - fused.
       46Pelvis 
       47Spinal CordNerve tissue other than cervical segment.
       48Internal OrgansOther than heart and lungs.
       49Heart 
       60Lungs 
       61Abdomen Including GroinExcluding injury to internal organs.
       62Buttocks Soft Tissue 
       63Lumbar & or Sacral Vertebrae
      (Vertebra NOC trunk)
      Bone portion of the spinal column
      V.Lower
      Extremities
        
       50Multiple Lower ExtremitiesAny combination of parts below.
       51Hips 
       52Upper LegFemur and corresponding muscles.
       53KneePatella
       54Lower LegTibia, fibula and corresponding muscles.
       55AnkleTarsals
       56FootMetatarsals, heel, achilles tendon and corresponding muscles - excluding ankle or toes.
       57Toes 
       58Great Toe 
      VI.Multiple Body
      Parts
        
       64Artificial ApplianceBraces, etc.
       65Insufficient Info to Properly Identify -UnclassifiedInsufficient information to identity part affected.
       66No Physical InjuryMental disorder
       90Multiple Body Parts (including Body Systems & Body Parts)Applies when more than one major body part has been affected, such as an arm and a leg and multiple internal organs.
       91Body Systems and Multiple Body SystemsApplies to the functioning of an entire body system. Has been affected without specific injury to any other part, as in the case of poisoning, corrosive action, inflammation, affecting internal organs, damage to nerve centers, etc. Does NOT apply when the systemic damage results from an external injury affecting an external part such as a back injury which includes damage to the nerves of the spinal cord.


      Injury Description Codes – Nature of Injury
       CodeNature of InjuryNarrative Description
      I.Specific Injury  
       01No Physical Injuryi.e., glasses, contact lenses, artificial appliance, replacement of artificial appliance.
       02AmputationCut off extremity, digit, protruding part of body, usually by surgery, i.e., leg, arm.
       03Angina PectorisChest pain
       04Burn(Heat burns or scald). The effect of contact with hot substances.
      (Chemical burns). Tissue damage resulting from the corrosive action.
      Chemicals, fumes, etc. (acids, alkalies)
       07ConcussionBrain, cerebral
       10ContusionBruise - intact skin surface. Hematoma
       13CrushingGround, pounded or broken into small bits.
       16DislocationPinched nerve, slipped/ruptured disc, herniated disc, sciatica, complete tear, HNP subluxation, MD dislocation.
       19Electric ShockElectrocution
       22EnucleationRemoval of organ or tumor.
       25Foreign Body 
       28FractureBreaking of a bone or cartilage.
       30FreezingFrostbite and other effects or exposure to low temperature.
       31Hearing Loss or ImpairmentTraumatic only. A separate injury, not the sequelae of another injury.
       32Heat ProstrationHeat stroke, sun stroke, heat exhaustion, heat cramps and other effects of environmental heat. Does not include sunburn.
       34HerniaThe abnormal protrusion of an organ or part through the containing wall of its cavity.
       36InfectionThe invasion of a host by organisms such as bacteria, fungi, viruses, protozoa, insects or mold, with or without manifest disease.
       37InflammationThe reaction of tissue to injury characterized clinically by heat, swelling, redness and pain.
       40LacerationCut, scratches, abrasions, superficial wounds, calluses. Wound by tearing.
       41Myocardial InfarctionHeart attack, heart conditions, hypertension; the inadequate blood flow to the muscular tissue of the heart.
       42Poisoning - General (Not OD or Cumulative Injury)A systemic morbid condition resulting from the inhalation, ingestion, or skin absorption of a toxic substance affecting the metabolic system, the nervous system, the circulatory system, the digestive system, the respiratory system, the excretory system, the musculoskeletal system, etc. Includes chemical or drug poisoning, metal poisoning, organic diseases, and venomous reptile and insect bites. Does NOT include effects or radiation, pneumoconiosis, corrosive effects of chemicals, skin surface irritations, septicemia or infected wounds.
       43PunctureA hole made by the piercing from a pointed
      instrument.
       46Rupture 
       47SeveranceSeparation, division or take off.
       49SprainInternal derangement, a trauma or wrenching of a
      joint, producing pain and disability depending
      upon degree of injury of ligaments.
       52StrainInternal derangement, the trauma to the muscle or
      the musculotendinous unit from violent
      contraction or excessive forcible stretch.
       53SyncopeSwooning, fainting, passing out; no other injury.
       54AsphyxiationStrangulation, drowning
       55VascularCerebrovascular and other conditions of
      circulatory systems, NOC. Excludes: heart and
      hemorrhoids. Includes: strokes, varicose veins -
      non-toxic.
       58Vision Loss 
       59All Other Specific Injuries, NOC 
      II.Occupational
      Disease or
      Cumulative Injury
        
       60Dust Disease, NOCAll other pneumoconiosis.
       61AsbestosisLung disease, a form of pneumoconiosis, resulting from protracted inhalation of asbestos particles.
       62Black LungThe chronic lung disease or pneumoconiosis found in coal miners.
       63ByssinosisPneumoconiosis of cotton, flax and hemp workers.
       64SilicosisPneumoconiosis resulting from inhalation of silica (quartz) dust.
       65Respiratory DisordersGasses, fumes, chemicals, etc.
       66Poisoning - Chemical
      (Other Than Metals)
      Man-made or organic
       67Poisoning - MetalMan-made
       68DermatitisRash, skin or tissue inflammation including boils, etc. Generally resulting from direct contact with irritants or sensitizing chemicals such as drugs, oils, biologic agents, plants, woods or metals which may be in the form of solids, pastes, liquids or vapors and which may be contacted in the pure state or in compounds or in combination with other materials. Do NOT include skin tissue damage resulting from corrosive action of chemicals, burns from contact with hot substances, effects of exposure to radiation, effects of exposure to low temperatures or inflammation or irritation resulting from friction or impact.
       69Mental DisorderA clinically significant behavioral or psychological syndrome or pattern typically associated with either a distressing symptom or impairment of function i.e., acute anxiety, neurosis, stress, non-toxic depression.
       70RadiationAll forms of damage to tissue, bones or body fluids produced by exposure to radiation.
       71All Other Occupational
      Disease Injury, NOC
       
       72Loss of Hearing 
       73Contagious Disease 
       74Cancer 
       75AIDS 
       76VDT - Related DiseasesVideo display terminal diseases other than carpal tunnel syndrome.
       77Mental Stress 
       78Carpal Tunnel SyndromeSoreness, tenderness and weakness of the muscles of the thumb caused by pressure on the median nerve at the point at which it goes through the carpal tunnel of the wrist.
       79Hepatitis C 
       80All Other Cumulative Injury, NOC 
       83COVID-19 
      III.Multiple Injuries  
       90Multiple Physical Injuries Only 
       91Multiple Injuries Including
      Both Physical and Physiological
       


      Injury Description Codes – Cause of Injury
       CodeCause of InjuryNarrative Description
      I.Burn or Scald – Heat or Cold Exposures – Contact With  
       01Chemicals 
       02Hot Objects or Substances 
       03Temperature Extremes 
       04Fire or Flame 
       05Steam or Hot Fluids 
       06Dust, Gases, Fumes or Vapors 
       07Welding Operation 
       08Radiation 
       11Cold Objects or Substances 
       14Abnormal Air Pressure 
       84Electrical Current 
       09Contact With, NOC 
      II.Caught In, Under or Between  
       10Machine or Machinery 
       12Object Handled 
       20Collapsing Materials (Slides of Earth) Either man-made or natural. 
       13Caught In, Under or Between, NOC
      III.Cut, Puncture, Scrape – Injured By  
       15Broken Glass 
       16Hand Tool, Utensil; Not Powered 
       17Object Being Lifted or Handled 
       18Powered Hand Tool, Appliance 
       19Caught, Puncture, Scrape, NOC 
      IV.Fall, Slip or Trip  
       25From Different Level (Elevation)Off wall, catwalk, bridge, etc.
       26From Ladder or Scaffolding 
       27From Liquid or Grease Spills 
       28Into OpeningsShafts, excavations, floor openings, etc.
       29On Same Level 
       30Slipped, Did Not Fall 
       32On Ice or Snow 
       33On Stairs 
       31Fall, Slip or Trip, NOC 
      V.Motor Vehicle  
       40Crash of Water Vehicle 
       41Crash of Rail Vehicle 
       45Collision or Sideswipe with Another VehicleBoth vehicles in motion
       46Collision with a Fixed ObjectStanding vehicle or stationary object
       47Crash of Airplane 
       48Vehicle UpsetOverturned or jackknifed
       50Motor Vehicle, NOC 
      VI.Strain or Injury By  
       52Continual Noise 
       53Twisting 
       54Jumping 
       55Holding or Carrying 
       56Lifting 
       57Pushing or Pulling 
       58Reaching 
       59Using Tool or Machinery 
       61Wielding or Throwing 
       97Repetitive MotionCarpal Tunnel Syndrome
       60Strain or Injury By, NOC
      VII.Striking Against or Stepping On  
       65Moving Part of Machine 
       66Object Being Lifted or Handled 
       67Sanding, Scraping, Cleaning Operation 
       68Stationary Object 
       69Stepping on Sharp Object 
       70Striking Against or Stepping On, NOC
      VIII.Struck or Injured By (includes Kicked, Stabbed, Bit, Etc.)  
       74Fellow Worker; PatientNot in act of a crime.
       75Falling or Flying Object 
       76Hand Tool or Machine in Use 
       77Motor Vehicle 
       78Moving Parts of Machine 
       79Object Being Lifted or Handled 
       80Object Handled By Others 
       85Animal or Insect 
       86Explosion or Flare Back 
       81Struck or Injured, NOCIncludes kicked, stabbed, bit, etc.
      IX.Rubbed or Abraded By  
       94Repetitive MotionCallous, blister, etc.
       95Rubbed or Abraded, NOC
      X.Miscellaneous Causes  
       82Absorption, Ingestion or Inhalation, NOC 
       83Pandemic 
       87Foreign Matter (Body) in (Eyes) 
       88Natural Disaster 
       89Person in Act of a Crime (Other Than Gunshot)Robbery or criminal assault
       90Other Than Physical Cause of Injury 
       93Gunshot 
       91Mold 
       96Terrorism 
       98Cumulative, NOCAll Other
       99Other - Miscellaneous, NOC 
    • NEW YORK MANUAL FOR WORKERS' COMPENSATION AND EMPLOYERS' LIABILITY INSURANCE - PART ONE - RULE V:
      B. REMUNERATION
      1. Definition

        Compensation or substitutes for compensation are forms of remuneration.  These terms are used interchangeably in all rules, classifications and endorsement references, and all shall mean remuneration.

      2. Inclusions
        1. Wages or salaries including retroactive wages or salaries;
        2. Charitable Institutions – any money or lodging received by any individual providing services to a charitable institution is to be considered remuneration for premium determination purposes;
        3. Consumer Cooperatives – computation of replacement wages for unsalaried members of a consumer cooperative who may be entitled to workers’ compensation insurance benefits shall be based upon a formula using the actual number of hours worked by each member. The actual hours worked are then multiplied by a replacement value equal to the minimum of an hourly wage that would ordinarily be paid to a salaried employee performing the same or similar duties in the community where the work is performed.  The classifications to be used are the same as the classifications that would apply to a paid employee;
        4. Deficiency or Retroactive Wages – deficiency or retroactive wage payments are to be included as remuneration for premium determination purposes for the policy term(s) in effect to which the wage payments apply.  These payments can be included only for the policy period in which the wage payment was made and for the preceding twelve-month period, if applicable;
        5. Volunteer Remuneration – if volunteers in for-profit corporations are employed by such entity to perform work in connection with the operations of the employer, the work performed is subject to a minimum amount equal to the wages that would ordinarily be paid to another employee performing the same or similar work.  If no other employees perform similar work, the carrier is to apply an appropriate replacement wage.  This amount shall be included in the basis of premium computation.  Volunteers for non-profits are ordinarily not covered unless an election is made;
        6. Hospitals – Volunteer Workers – when insurance is provided for volunteer workers performing duties in hospitals, whether for-profit or not-for-profit, the premium for these volunteer workers is to be based upon the same wage rate that would be paid to a regular employee performing the same or similar work.  Such volunteer workers shall also be assigned to the classification applicable to such regular employees;
        7. Relatives of Individuals, Copartners or Corporate Officers – if a spouse or relative of an individual proprietor, member of a co-partnership, or an officer of a corporation is employed by such entity to perform work in connection with the operations of the employer, the actual remuneration of such relative or spouse, subject to a minimum amount equal to the wages that would ordinarily be paid to another employee performing the same or similar work, shall be included in the basis of premium computation.  If the records fail to disclose remuneration, the minimum specified above shall be included as remuneration;
        8. Travel Time – Payments made by an employer to an employee representing compensation for time spent traveling to or from work, or to or from a specific job, are to be considered as remuneration and assigned to the manual classification which applies to the work normally performed by such employee;
        9. Expenses Which Are Not Incidental to Employment – Payments made by an employer to an employee, which are not incurred as incidental to the employer’s business, are to be considered as remuneration and assigned to the manual classification which applies to the work normally performed by such employee;
        10. Total cash received by employees for commissions and draws against commissions;
        11. Bonuses including stock bonus plans;
        12. Extra pay for overtime work except as provided in Section (E) of this Rule;
        13. Pay for holidays, vacations or periods of sickness.  Refer to Rule IV Section (F)(2) of this Manual for allocation of remuneration for employees subject to more than one classification code;
        14. Payment by an employer for amounts otherwise required by law to be paid by employees to statutory insurance or pension plans, such as the Federal Social Security Act;
        15. Payment to employees on any basis other than time worked, such as piecework, profit sharing or incentive plans;
        16. Payment or allowance for hand tools or power tools used by hand provided by employees either directly or through a third party and used in their work or operations for the insured;
        17. The rental value of an apartment or a house provided for an employee based on comparable accommodations, including any rent reductions;
        18. The value of lodging, other than an apartment or house, received by employees as part of their pay, to the extent shown in the employer’s records;
        19. The value of meals received by employees as part of their pay to the extent shown in the employer’s records;
        20. The value of store certificates, merchandise, credits or any other substitute for compensation received by employees as part of their pay.  Refer to exclusions below for certain fringe benefits that are not considered to be remuneration;
        21. Payments for salary reduction, health savings accounts, flexible spending accounts, employee savings plans, employee contributions, retirement or cafeteria plans (IRC 125); which are made through employee authorized salary deductions from the employee’s gross pay, other than noted exclusions;
        22. Davis-Bacon wages or wages from a similar prevailing wage law paid directly to an employee;
        23. Annuity plans;
        24. Expense reimbursements to employees to the extent that an employer’s records do not substantiate that the expense was incurred as a valid business expense;

          Note: When it can be verified that the employee was away from home overnight on the business of the employer, but the employer did not maintain verifiable receipts for incurred expenses, a reasonable expense allowance, limited to a maximum of $75 for each such day, will be permitted.  The remaining reimbursements of non-verifiable expenses are included as remuneration.

        25. Payment for filming of commercials excluding subsequent residuals which are earned by the commercial’s participant(s) each time the commercial appears in print or is broadcast.
        26. Payout of deferred compensation to current employees from an employer’s contributions to previously deferred payroll.

          Example: The payout of an employer’s contribution from a non-qualified deferred compensation plan to the extent these payments are available in payroll records.

          Rationale: Payouts are considered additional income.

        27. Payment by an employer in connection with an employee’s cashless exercise of stock options.

          Note: A cashless exercise is the purchase of shares of stock from a company by using the proceeds of a pending sale.

          Example: An employee uses his or her options to buy shares of stock, which they simultaneously sell in order to pay the exercise cost, transaction fees and any withholding taxes due at exercise. They may sell all the shares and retain any remaining cash or sell just enough shares to pay all costs and then keep the remaining shares. For example, an employee exercises his or her option to purchase 1,000 shares of XYZ Corp. at $2.00 per share and then immediately sells these shares in the market for $5.00 per share. The employee uses the proceeds of the sale to pay the purchase costs of the shares of stock.

          Rationale: Cashless exercises of employee stock options are completed without making a cash payment. The company essentially lends the employee the money needed for the option exercise for the fraction of a second that the employee owns the shares.

        28. The amount by which an employee’s salary is reduced to fund a pension, deferred compensation plan, equity-based compensation plan, Qualified or Non-Qualified Employee Stock Purchase Plan (ESPP), stock options or other employee-elected deferral plan, when earned, even though such plan is a portion of a cafeteria plan.

          Rationale: Since employees’ salary dollars fund these plans, those dollars should count in the payroll base to determine premium.

        29. The amount by which an employee’s salary is reduced to contribute to the purchase of stock options or Qualified or Non-Qualified Employee Stock Purchase Plans (ESPP), when earned.

          Rationale: Since employees’ salary dollars contribute to these plans, those dollars should count in the payroll base to determine premium.

        30. The value of equity-based compensation plans (other than Stock Options and Stock Purchase Plans), including but not limited to Stock Transfers, Stock Warrants, Restricted Stock, Restricted Stock Units, Phantom Stock Plans and Stock Appreciation Rights, shall be included at the time of vesting when vesting is on a scheduled or annual basis, such as graded vesting or scheduled cliff vesting, or when vesting is based on the achievement of performance goals or milestone anniversaries.

          Note: Amounts contributed by employees are not to be double counted.

          Rationale: Easily verifiable by audit.

        31. The amount by which an employee’s salary is reduced to contribute to an equity-based compensation plan.

          Rationale: Since employees’ salary dollars contribute to these plans, those dollars should count in the payroll base to determine premium.

      3. Exclusions
        1. Tips and other gratuities received by employees;
        2. Payments by an employer to group insurance or group pension plans for employees, other than payments covered by Section (B)(2)(n) and (u) of this Rule;
        3. The value of special rewards for individual invention or discovery;
        4. Dismissal or severance payments except for time worked or accrued vacation;
        5. Reimbursed expenses and allowances paid to employees shall be excluded, provided all three of the following conditions are met:
          1. The expenses or allowances were incurred in the course of the employer’s business;
          2. The amounts are shown separately for each employee in the employer’s records; and
          3. The amount of each expense reimbursement or allowance payment approximates the actual expenses incurred.
        6. Payments for active military duty, including subsistence allowance paid by the federal government to veterans in training;
        7. Employee discounts on goods purchased from the employee’s employer;
        8. Meal allowance when working late;
        9. Work uniform allowances;
        10. Sick pay paid to an employee by a third party such as an insured’s group insurance carrier which is paying disability income benefits to a disabled employee;
        11. Employer provided perquisites (“perks”) such as:
          1. An automobile;
          2. An airplane flight;
          3. An incentive vacation (e.g. contest winner);
          4. A discount on property or services;
          5. Club memberships;
          6. Tickets to entertainment events;
          7. Educational assistance; and
          8. Relocation and moving expenses.
        12. Employer contributions to salary reduction, employee savings plans, retirement, or cafeteria plans (IRC 125); contributions made by the employer, at the employer’s expense, that are determined by the amount contributed by the employee; and
        13. Payout of deferred compensation to retired or terminated employees who are not employed during the current policy period, provided the employer maintains records that segregate such payments.

          Example: The payout from a non-qualified deferred compensation plan to a retiree.

          Rationale: Retired / terminated employees are not reflective of the employer’s current policy exposure.

        14. Employer contributions in connection with:
          1. Qualified or Non-Qualified Employee Stock Purchase Plans (ESPP)
          2. The exercise of stock options, other than the cashless exercise of stock options
          3. Deferred compensation plans

          Rationale: This is in line with industry practice of not counting these employer contributions in the payroll base to determine premium.

        15. The difference between the market price of stock and any discounted price paid by the employee.

          Rationale: This is in line with industry practice of not counting these amounts in the payroll base to determine premium.

        16. The market value of equity-based compensation plans shall not be included as remuneration when accelerated cliff vesting is triggered by (1) an Initial Public Offering (IPO) of stock, or (2) a change in majority ownership where the owners(s) prior to the change own less than one-half interest after the change.

          Example: A change in majority ownership could include a merger or acquisition if the owner(s) prior to the change own less than a one-half interest after the change.

          Rationale: This recognizes that these types of payouts are infrequent, possibly once in lifetime events. As such, they should not trigger a significant increase in premium for a given policy year that is not commensurate with the exposure.

      4. Wages Paid for Time Not Worked
        1. Idle Time

          The entire amount of wages paid for idle time is to be included as remuneration.

          Wages for idle time, due to the following circumstances, are to be assigned in their entirety to the classification which applies to the work normally performed by the employee involved:

          1. Suspension or delay of work due to weather conditions;
          2. Delays while waiting for materials;
          3. Delays while waiting for another contractor to complete certain work;
          4. Delays arising from the breakdown of equipment;
          5. “Stand-by” time where employees such as operators of cranes, hoists or other equipment are on the job, but they are not continuously working;
          6. Special union requirements or agreements between an employer and his/her employee when this employee is paid for idle time;
          7. Holidays or vacation periods;
          8. Inability of non-striking employees to perform duties due to other employees who are on strike.  If non-striking employees perform absolutely no work for their employer and are not present at their employer’s premises or job sites during a strike period, their remuneration shall be assigned to Code 8810 Clerical Office Employees, provided adequate records are maintained by the employer; and
          9. Other causes of a similar nature.
        2. Wages Paid to Key Employees

          When there are no jobs in progress, wages of key individuals of construction, erection, or stevedoring, such as superintendents, foremen or engineers are assigned to the classification applicable to the work the individual would have performed if the job were in progress.

          Exception:

          If work of key employees consists exclusively of drafting or other office work, or if the employee is completely idle, wages are to be assigned to Code 8810.  Code 8810, however, is not available for office time of an Executive Supervisor who qualifies for Code 5606, since it is normally expected that such an employee will spend a considerable portion of his/her time performing office work.

        3. Idle Time Other than by Construction, Erection or Stevedoring

          The entire amount of wages paid for idle time to an employee engaged in work other than construction, erection or stevedoring must be assigned, without division of payroll, to the classification which normally applies to that employee.

        4. Temporarily Reassigned Employees 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.
             
          Separate payroll records must be kept for this reclassification to be authorized.
Current and Archived Manuals
What is the Digital Library?
The Digital Library is a feature enhanced, database driven version of our Workers' Compensation Manuals, Plans and References. The conversion from text publications to database driven web applications is intended to benefit our Users, Members and Subscribers with faster, easier and more accurate information regarding the New York Workers Compensation rules, procedures and protocols. All of the information in prior PDF publications has been captured and retained; and in most cases this information has been enhanced either aesthetically and/or functionally.

What's New?
Noted changes to past procedures would include changing the page reference identification system from "page based" (e.g., R-1, R-50, R-70) to "paragraph based" (e.g., Rule 3 - Paragraph D). A new Revision History feature has been adapted in support of this new reference system. For instance, each Paragraph of each Rule now contains a complete history of revisions for that specific Paragraph while also retaining an archived history of prior versions of that Paragraph dating back to the Original Printing of the Manual. A listing of the latest revisions are available for the entire Manual by selecting the History icon at the top of the users screen.