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8.5.1 General 

Legal Opinions L 81-130 and L 82-99 ruled that the Gross Tier I amount of an employee 

RR formula disability annuity is subject to offset due to the employee annuitant's receipt 

of Worker's Compensation (WC) benefits, or public disability benefits (PDB) under the 

1981 Amendments to the Social Security Act. In addition, the Tier I of any spouse or 

divorced spouse RR formula annuity payable based on the disabled employee's 

earnings must also be reduced if the employee's annuity is subject to reduction for such 

benefits. 

Note: Independently-entitled divorced spouse annuities are exempt from WC/PDB 

offset. However, once the employee becomes entitled to a disability annuity, and is also 

entitled to a WC/PDB, testing for WC/PDB offset including the (no longer independentlyentitled) divorced spouse annuity will be necessary. 

Information concerning Worker's Compensation or Public Disability Benefits can be 

found as follows: 

 Items on Form AA-1 and items on Form AA-1d ask questions concerning these 

payments; or, 

 Social Security transmissions may contain a "W" indication in item 13 of Form RR-1a 

or next to the "PRC' (partial rate code) of the Mechanical Output Referral. This 

means that the social security benefit is reduced for these payments; or, 

 A notice may be received from the employee or RRB district office that such 

payments are being made. 

Obtain a completed Form G-204, "Verification of Worker's Compensation/Public 

Disability Benefit Information," when any of the above conditions apply. If may also be 

necessary to obtain a completed Form G-209, Non-covered Service Pension 

Questionnaire. See RCM 1.1.16 and G-563 instructions in RCM Part 11. 

The ROC and PC Award programs include items for applying the WC or PDB offset to 

the tier 1 component. Form G-349 is used to compute the WC or PDB offset amounts. 

8.5.2 Definitions 

A. Worker's Compensation - Worker's Compensation for offset purposes, means 

payments made to a worker because of a work-related injury or disease, under a 

State or Federal Worker's Compensation Law or plan. Payments may be for total 

or partial disability and paid on a temporary or permanent basis. Where a preexisting injury combines with a second injury to produce a more severe disability, 

a portion of the payments may be paid from a special second injury fund. 

Payments from such a fund are generally WC payments. 
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"Dietas" paid by the State Insurance Fund in Puerto Rico are considered 

Worker's Compensation and are cause for offset. 

Worker's Compensation payments are almost always based on a percentage of 

the worker's wages, generally, 50 to 66 2/3 percent of his average weekly wage, 

with benefits paid weekly, biweekly, or monthly. 

The claimant may have the option of receiving his Worker's Compensation in 

lump-sum payment in lieu of periodic payments. Electing such a lump-sum 

payment will not exempt his WC from offset; it will simply be prorated for offset 

purposes, based on the periodic rate to which he would have been entitled had 

he selected installment payments. Generally, most lump-sum settlements are in 

lieu of periodic payments. 

The amount of payments may be determined by a voluntary agreement between 

the worker and his employer or the Employer's Insurance Company, by an 

agency set up to administer a particular WC law, or by a court. Though 

payments are generally made by a private insurance company which has insured 

the employee, they may also come from a State insurance fund, an employer 

who is a self-insurer, or the Office of Worker's Compensation Programs, 

Department of Labor (DOL). The DOL administers the Federal Employee's 

Compensation Act, the Longshoremen and Harbor Workers' Compensation Act, 

and the Federal Coal Miner Health and Safety Act. 

B. Black Lung Benefits (BLB) as Worker's Compensation - Benefits are paid under 

Title IV of the Federal Coal Mine Health and Safety (FCMH&S) Act to certain 

sufferers of Pneumoconiosis or Black Lung Disease. Although Part B benefits, 

which are paid from general revenues, were once considered for WC offset, the 

1972 Amendments to the FCMH&S Act excluded these benefits for WC offset 

purposes. 

Part C benefits are financed mainly by the mining industry and are considered 

the same as other Worker's Compensation in applying the offset. Part C benefits 

can be identified as follows: 

1. The benefits are administered by the Department of Labor; 

AND, 

2. The employee became entitled to BLB on the basis of an application filed 

after 6/30/73 (except as explained below). 

Employees who became entitled to BLB on the basis of an application filed after 

6/30/73 and prior to 1/1/74 were paid "Part B" benefits for months through 

December, 1973 and "Part C" benefits for months beginning January, 1974. Only 

the Part C benefits are subject to WC offset. 
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Employees who are entitled to black lung benefits based on an application filed 

prior to July 1, 1973 will be paid "Part B" benefits for the duration of their 

entitlement to monthly benefits under the FCMH&S Act. These benefits are not 

subject to WC Offset. 

C. Public Disability Benefits - A public disability benefit is a periodic disability benefit 

paid under a law or plan of the United States, a State, a political subdivision, or 

an instrumentality of 2 or more States. The benefits are normally computed on 

the basis of the employee’s entire earnings record, length of service, etc. rather 

than on a percentage (2/3 of current weekly earnings, for example) of current 

earnings as workers compensation benefits are. These benefits are normally not 

based on a work-related illness or injury. The persons receiving the benefit do 

not have to have been employees of the public entity paying or requiring the 

benefit. However, a Federal disability benefit based on service (other than in 

State or local employment) all or substantially all (85%) of which is "covered" for 

SSA purposes under Section 210 of the SS Act is specifically excluded from the 

PBD provision. 

Disability benefits paid under a Federal, State, or other public law or plan based 

on State or Local employment all, or substantially all (85%) of which was 

"covered" for SSA purposes under Section 210 of the SS Act are also excluded 

from the PDB provision. 

NOTE 1: Prior to 1982, public disability benefits were commonly referred to as 

"Mega cap" benefits. 

NOTE 2: By definition a public disability benefit can, under certain situations, 

also be considered a NCSP. This occurs when a pension meeting the 

requirements as a NCSP is based on disability. When this happens, a manual 

calculation of PIAs 1, 9, 17 and SSEB is required for a NCSP-reduced PIA #1, in 

addition to testing for PDB offset that is applied to the tier 1 benefit. Use the 

NCSP-reduced PIA #1 in the PDB offset computation. See RCM 1.1.16 for 

additional information about the NCSP provision. If you suspect that both 

provisions apply, refer the case to P&S - RAC before the case is paid final, if you 

need to confirm that determination. A NCSP not based on disability is not 

considered a public disability benefit. 

8.5.3 When Offset May Apply 

Offset for WC or PDB benefits may be applicable only in retirement disability annuity 

cases. WC or PDB offset does not apply to retirement age and service annuities even 

though the employee may have a disability freeze (DF). 

Since SSA rules are used to test for and apply WC/PDB offset, it follows that if the SSA 

disability benefit is being reduced for WC/PDB offset, that railroad annuity tier 1 should 

also be reduced for WC/PDB offset. However, it is possible for a railroad annuity tier 1 

to be reduced for WC/PDB offset, while the SSA disability benefit is not. This can occur 
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because inclusion of railroad earnings in tier 1 can make it higher than the SSA benefit. 

When the test is performed, the SSA benefit WC/PDB offset may be computed at zero, 

while the railroad annuity, because it is higher, may have a computed offset amount. 

Offset may apply under either the pre-1981 SS Act Amendment provisions or under the 

1981 SS Act Amendments. An employee does not have to be a 1974 Act or conversion 

case (paid prior to 10-1-81) to be subject to pre-1981 SS Act Amendment WC offset 

rules. Likewise, a 1981 Amendment case (paid 10-1-81 or later) can be subject to 

offset under either pre-1981 SS Act Amendment or 1981 SS Act Amendment 

provisions. The requirements under A or B, below, must be met for WC or PDB offset 

to apply. 

A. Pre-1981 SS Act Amendment Provisions - Offset may apply to the Gross Tier I of 

an employee's disability annuity and/or spouse or divorced spouse annuities 

payable on the employee's earnings record for a month only if all of the following 

conditions are met: 

(1) The month is after 12-1965 and before the employee attains age 62; 

AND 

(2) The employee's ABD is after 6-1965; but before 9-1-81; 

AND 

(3) If the employee has a DF, the DF onset date is after 6-1965 but before 3-

2-81. 

NOTE: Refer to P&S-RAC any case in which the DF onset date is before 

3-2-81 and the ABD is 9-1-81 or later: 

AND 

(4) The WC is paid under a State or Federal plan that does not provide for 

reducing the WC benefit because of DIB entitlement. (See 8.5.4 A of this 

procedure for a list of states that reduce their WC benefits.); 

AND, 

(5) If the benefits are Black Lung Benefits, they are paid under Part C of Title 

IV of the Federal Coal Mine Health and Safety Act. 

Tier I is not subject to offset for public disability benefits under the pre-1981 SS 

Act Amendments. 

If all the above conditions are not met, offset may still be applicable under the 

1981 SS Act Amendment provisions, below. 
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B. 1981 SS Act Amendment Provisions - Offset may apply to the Gross Tier I of an 

employee disability annuity and/or any spouse or divorced spouse annuities 

payable on the employee's earnings record only if all of the following conditions 

are met: 

(1) The month is after 8-1981 and before the employee attains age 65 before 

December 19, 2015 or full retirement age (FRA) if age 65 is attained on 

December 19, 2015 (DOB of 12/20/1950) or later; 

AND 

(2) The employee's ABD is 9-1-81 or later, 

NOTE: Refer to P&S-CAS any case in which the EE has a DF onset date 

before 3-2-81; 

AND, 

(3) The WC or PDB benefit is paid under a State or Federal plan that does not 

provide for reducing the benefit because of DIB entitlement or, if there is 

such a plan, the plan to reduce the benefit because of DIB entitlement was 

first effective on 2-19-81 or later (see 8.5.4 A of the procedure); 

AND, 

(4) If the benefits are Black Lung Benefits, they are paid under Part C of Title 

IV of the Federal Coal Mine Health and Safety Act. 

If all the above conditions are not met and the conditions under A, above are not 

met, offset is not applicable to the employee's (or spouse or divorced spouse) 

annuity. 

If the requirements under A and/or B are met, offset may be applicable to the 

employee's (and spouse or divorced spouse) annuity if RCM 8.5.4, below does 

not apply. 

8.5.4 When Offset Does Not Apply 

As explained in 8.5.3, offset for receipt of WC or PDB benefits does not apply in 

retirement age and service annuities, even if the employee has a disability freeze (DF). 

Survivor insurance annuities payable on an employee's earnings record who was in 

receipt of WC or PDB benefits are also not subject to reduction for those benefits. If the 

requirements in 8.5.3 are not met, offset is not applicable. 

Additional reasons for WC or PDB offset not to apply are listed in A through C, below. If 

any are applicable, offset does not apply to that particular payment. 
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A. State Law - If WC is paid under the provision of a State or Federal plan that 

provided for the reduction of WC because of SS Act DIB entitlement, the 

disability annuity will not be reduced if the plan was in effect on February 18, 

1981. 

States that have such a plan offsetting some or all WC recipients are: 

1 California 

2 Colorado 

3 Connecticut 

4 Florida 

5 Louisiana 

6 Massachusetts 

7 Michigan 

8 Minnesota 

9 Montana 

10 Nevada 

11 New Jersey 

12 New York 

13 North Dakota 

14 Ohio 

15 Oregon 

16 Washington 

17 Wisconsin 

In cases where the employee meets the requirements in 8.5.3 but lives in any of 

the above states, obtain a G-204 to determine if offset applies. Check item 17 of 

the G-204 to determine if the WC/PDB benefits the employee is receiving, or did 

receive, are being reduced due to SSA DIB receipt. While this item can be a 

good indicator that reverse offset applies, the examiner should still verify that the 
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state has a reverse offset provision by checking SSA’s POMS. If the state has 

more than one plan, one of which has a reverse offset, determine which of the 

plans the employee is being paid. The name of the plan may be shown on the 

G-204 or other workers compensation material. If not, develop the information 

from the F/O. 

B. Payments That Do Not Cause WC/PDB Offset 

(1) Payments made under the Jones Act (usually seamen with work-related 

injuries). 

(2) Third Party Settlements - payments made due to negligence of third party 

(i.e., not the employer). 

(3) Payments under the Federal Employee's Liability Act (railroad workers). 

(4) Sickness benefits paid under the Railroad Unemployment Insurance Act 

(RUIA). 

(5) Payments made under an unemployment compensation act. 

(6) Company or union group disability insurance or sick pay. 

(7) State payments for non-work-related disability, although these payments 

may qualify as NCSP benefits. The following states make such payments 

which are not WC: 

1) California 

2) Hawaii 

3) Louisiana 

4) New Jersey 

5) New York 

6) Puerto Rico 

7) Rhode Island 

(8) Claimant entitled to WC but payments are being made to his employer. 

(9) Payments made under a penalty provision of State law. 

(10) Part B, Black Lung Benefits. 

(11) Payments made by a foreign government (non U.S. entity). 
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 (12) Veteran's Administration Benefits. 

(13) Benefits based on need (SSI, Welfare). 

(14) All non-disability benefits. 

(15) All private disability benefits (e.g., benefits paid by private employers 

under their own plans not required by Federal, State, or Local laws; 

benefits paid under the terms of disability income insurance policies 

purchased by individuals, etc.). 

(16) Federal benefits based on Federal employment if all or substantially all 

(85%) of the employment on which the benefit is based was covered for 

SSA purposes. 

(17) Federal disability benefits based on State or Local employment if all or 

substantially all (85%) of the employment on which the benefit is based 

was covered for SSA purposes. 

(18) Benefits under a law or plan of a State subdivision or instrumentality 

based on State or Local employment all, or substantially all (85%), of 

which was covered for SSA purposes. 

(19) Railroad disability pensions (because these benefits are reduced for SS 

DIB, WC, and PDB payments). 

Those workers compensation/public disability benefits not specifically listed above for 

exclusion from offset are probably subject to WC/PDB offset. Refer cases to P&S-RAC 

if there is any doubt as to whether the benefit is subject to offset. 

Under the pre-1981 SS Act Amendment provisions, offset for receipt of WC benefits 

cannot be imposed prior to the month after the month in which "notice" of the WC 

entitlement has been received by the Board. The 1981 SS Act Amendments eliminated 

the "notice" provision so that offset is applicable for any month in which the employee is 

entitled to both a disability annuity and to WC or PDB benefits. Therefore, in cases 

where the 1981 SS Act Amendments apply, offset will be applied from the later of the 

Tier I date of entitlement or the WC or PDB benefit entitlement date, regardless of when 

the Board is informed of the existence of WC or PDB entitlement. 

Cases in which the pre-1981 SS Act Amendments apply will still require "notice" before 

offset can be applied. 

8.5.5 District Office Action 

Form G-204, "Verification of Worker's Compensation/Public Disability Benefit 

Information" should be developed for disability applicants who indicate on the APPLE 

application that they are receiving worker's compensation or public disability benefits. 
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Note: Form G-204 may also be required when the employee is filing for Medicare only 

to develop a possible source of medical evidence. 

If the disability applicant lives in a state that has a plan to reduce worker's compensation 

payments for an SS DIB that was in effect on 2-18-81, the C/R will indicate in the 

remarks screen of APPLE that a "WC offset may not apply." The examiner should 

check item 17 of Form G-204 to determine if the WC/PDB benefits are being reduced 

for an SS DIB. 

If the employee has an award letter for WC benefits (or some other evidence), the C/R 

will image a copy of the letter or the other evidence to RRA Imaging. The C/R will 

indicate on the APPLE summary screen if the verification is "imaged" or "to be 

submitted." If verification cannot be obtained by the F/O, the F/O will initiate release of 

Form G-204, "Verification of Worker's Compensation/Public Disability Benefit 

Information," to the agency or company paying the benefits. 

If the completed form is returned to the F/O, the form or other proof will be imaged to 

RRA Imaging rather than be included with the application package submitted to DBD or 

submitted separately. This will allow RBD easier access to WC/PDB information when 

paying the claim. The paper document will be retained in the F/O until it can be 

disposed of per the imaging disposition schedule. 

For disability annuities filed prior to 8-2-82, Form AA-1d will indicate if the employee is 

receiving WC payments prior to age 62 only. In the absence of information to the 

contrary, the C/R will assume the employee is not receiving WC if he is age 62-64 and 

is not receiving a public disability benefit. 

8.5.6 RBD Action 

If the employee indicates that he is not receiving WC or public disability benefits, no 

offset is applicable. In the absence of evidence to the contrary, the claims examiner 

should assume the information Form AA-1d or on the G-204 is correct. 

If the employee indicates on Form AA-1d or the G-204 indicates he is receiving WC or 

public disability benefits, the amount of the benefit and how often the benefit is paid 

should also be indicated. If no benefit amount is shown or if the D/O hasn't attached a 

copy of the WC award letter to the application, verification of the actual benefits should 

be done as explained in C below. Pending verification, RBD will calculate the offset 

amount using the maximum monthly benefit for the state from which the employee 

receives the WC/PDB benefits. See RCM Chapter 8.5, Appendix B for a list of state 

maximum amounts. 

If the employee initially indicates that he was receiving WC or Megacap benefits but the 

benefits have since terminated, and there is no evidence in file to cast doubt on the 

allegation, no action will be taken to verify termination. 
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A. Mechanical Action - RASI will produce a #190 referral when a disability 

application is received indicating that the employee is receiving worker's 

compensation or public disability benefits. After the disability rating is made 

RASI will produce referral #191, "D-A rated - WC/PD involved." The examiner is 

to respond via G-394 indicating whether a WC/PDB offset applies. If a WC/PDB 

offset does apply, a #192 referral will be produced indicating the case has been 

dumped. Pay the case manually. 

B. Manual Action 

(1) QBD-ERS-SEI - Upon receipt of information that the employee is receiving 

WC or PDB benefits and the employee annuity may be subject to offset as 

explained in 8.5.3 and 8.5.4 of this procedure, the examiner should 

release Form G-37b for a QBD-ERS-SEI for the employee's earnings from 

1951 to the current year. This information should be requested prior to the 

disability rating and before the G-90 is received. This breakdown of 

earnings will be necessary if the employee has maximum earnings in any 

year after 1950 since the amount of the WC or PDB offset is based on a 

combination of the monthly WC or PDB benefit and the employee's actual 

RR and SS covered earnings (not subject to yearly maximum). This is 

discussed in 8.5.7, below. 

(2) G-90 - After the employee has been rated disabled, the ABD has been 

determined, and Form G-90 is received, determine if a WC or PDB offset 

is applicable by computing the offset amount as explained in 8.5.7 below. 

(3) Applying WC or Megacap Offset - If an offset amount has been computed 

as explained in 8.5.12, apply the offset to the employee's and/or spouse's 

or divorced spouse's annuity(ies) as explained in 8.5.11 of this procedure. 

C. Verifying WC or Megacap Benefit Rates - When a disability applicant 

indicates on the AA-1d that (s)he is receiving a WC/PDB benefit, Form G204"Verification of Worker's Compensation/Public Disability Benefit Information," 

will be released by the F/O to the Federal, State, and Local agency or company 

paying the benefit. F/Os will image the form to RRA Imaging rather than include 

it with the application package or submit separately. The examiner should set a 

60 day call-up for the return of the G-204 to headquarters. If the G-204 or other 

WC/PDB evidence is not received at the end of the 60 day period, RBD should 

check RRA Imaging before tracing via e-mail. 

See 8.5.16 of this procedure for other action to be taken in WC or PDB offset 

cases. 

8.5.7 Computing WC OR PDB Offset 

Once it is determined that offset may apply based on the employee's age, ABD, and the 

type of WC or PDB benefit he's receiving, several computations are necessary to 
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determine the WC or PDB offset amount. The WC or PDB offset (or reduction) amount 

is equal to the difference between: 

 The Total Family Benefits (TFB) payable in the month offset is considered PLUS the 

monthly WC or PDB benefits payable to the employee in that month; and, 

 The higher of: 

 80% of the employee's Average Current Earnings (ACE), 

or 

 The Total Family Benefits (TFB). 

The following formula simplifies this: 

TFB + WC/PDB 

- Higher of TFB or 80% x ACE 

WC/PDB OFFSET 

Thus, if the offset is based on the ACE, the monthly offset will be less than the monthly 

WC or PDB benefit amount. If the offset is based on the TFB, the monthly offset amount 

will be equal to the monthly WC or PDB benefit amount. The monthly offset will never 

be more than the monthly WC or PDB benefit amount. 

If the employee's actual earnings were high enough, it is possible for 80% of the ACE to 

exceed the TFB plus WC or PDB benefit. Therefore, no offset would apply in such a 

case. 

Compute the WC or PDB offset on RRAILS Form G-349 (rev. 03-03). Refer to RCM 

Part 11, Form G-349 Instructions for completion. 

Definitions - The factors used in computing the offset amount are explained below: 

(1) Average Current Earnings (ACE) - The average current earnings (ACE) is the 

highest of the following: 

 The Average Monthly Wage (AMW) upon which the employee's PIA 1 is 

based. 

 The "high 5" ACE based on the 5 consecutive years after 1950 with the 

highest covered (RR and SS) earnings (dividend - 60). 
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 The "high 1" ACE based on the one calendar year in which the employee's 

covered (RR and SS) earnings were highest (dividend - 12) selected from the 

period consisting of year of onset (earlier of ABD year or DF onset year) and 

the 5 preceding years. 

(2) Total Family Benefit (TFB) - The total family benefit (TFB) is the total of all the 

PIA 1 amount(s) payable in the month that offset is considered to the employee, 

spouse, and/or divorced spouse BEFORE any reductions. 

(3) WC or PDB Benefit - The monthly amount of WC or PDB benefits less any 

exclusion being paid to the employee. 

Computing the ACE - Obtain the following to compute the ACE on Form G-349 (when 

available): 

(1) AMW - If the PIA 1 on the initial WC or Megacap offset data is an AMW or Old 

Start PIA, use the AMW upon which the PIA 1 is based. If the PIA 1 is a SPC 

MIN PIA, use the AMW upon which the alternate AMW PIA is based. 

If the PIA 1 is an AIME PIA, send a Form G-563 to CCU with Form G-90 

requesting an "AMW PIA 1" with "DO NOT INDEX EARNINGS" entered on the 

G-563. 

(2) Actual Earnings - When computing the "high 1" or "high 5" ACE, the employee's 

actual covered earnings are to be used (the higher the earnings the lower the 

offset amount will be). Since employers under the RR and SS Acts are only 

required to report up to the maximum creditable earnings for any year, all 

covered earnings may not be reported as wages or compensation. Therefore, 

when computing the "high 5" or "high 1" ACE amounts, all reported covered 

earnings will be used. 

NOTE: Earnings not covered under the RR or SS Acts cannot be used in the 

ACE computation. 

To determine the employee's total earnings, take the following steps: 

STEP 1 - As explained in 8.5.6 of this procedure, a QBD-ERS-SEI breakdown 

should be requested if any year after 1950 shows maximum earnings (see RCM 

5.3 for yearly maximums) on Form G-90. Since most people have maximum 

earnings in at least one year, the breakdown will usually be necessary. 

STEP 2 - Total the wages and SEI from the breakdown for all employers for each 

year. Since SSA's wage record is incomplete from 1979 - 1982, Form G-90 or the 

QBD may not reflect the employee's total wages for those years. If the employee 

submits proof of earnings for any of those years, they should be considered in 

computing the "high 5" or "high 1" ACE amounts. 
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STEP 3 - Add to the Step 2 result for each year the RR compensation shown on 

Form G-90 for each year. (For years after 1978 use the Tier I amount shown.) 

The Step 3 result is the amount of actual earnings to be used in computing the 

"high 5" or "high 1" ACE amounts. 

If either the "high 5" or "high 1" ACE is used to compute the WC or PDB 

reduction amount, the employee will be notified as to which years' earnings were 

used and the amount of earnings for each of those years (see 8.5.16 of this 

procedure). If his actual earnings for any year after 1951 were higher and he can 

submit proof of such earnings, his ACE can be recomputed from the original 

offset date as explained below (see 8.5.16 for what is considered proof of 

earnings). 

(3) Change in ACE - If the ACE is used in computing the employee's WC or PDB 

reduction amount (as opposed to using the Total Family Benefit as explained 

below), the ACE that is established in the first month of offset can be changed if: 

 Unposted covered earnings are developed (i.e., employee submits proof of 

actual earnings not shown on G-90). This includes wages and compensation; 

or 

 A triennial redetermination is made (see 8.5.13, below); or 

 A recomputation of PIA 1 is applicable AND the ACE is based on the AMW 

PIA. 

If the ACE is recomputed due to any of the above, the WC or PDB offset that 

may apply must be recomputed as explained in 8.5.12 of this procedure. 

8.5.8 Computing The TFB 

The Total Family Benefit (TFB) is the total of all gross Tier I amounts payable on the 

employee's earnings record in the month that offset is considered before any reductions 

for age, spouse public pensions, SS benefits, another RR annuity, M/S or excess 

earnings. This includes spouse and divorced spouse annuities. 

Note: Independently-entitled divorced spouse annuities are exempt from WC/PDB 

offset. However, once the employee becomes entitled to a disability annuity, and is also 

entitled to a WC/PDB, testing for WC/PDB offset including the (no longer independentlyentitled) divorced spouse annuity will be necessary. 

However, when the PIA is reduced for a NCSP, the NCSP-adjusted PIA is used as the 

TFB. 

If a spouse or divorced spouse annuity becomes payable after the initial TFB is 

determined, or if the spouse or divorced spouse was initially included in the TFB and 
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her Tier I was subsequently terminated, the TFB must be recomputed as explained 

below. 

8.5.9 Computing The Amount Of WC or PDB Benefits 

If evidence of the WC or PDB benefit rate is in file (i.e., copy of WC award letter), 

determine the monthly WC or PDB rate as explained in (1), below. If no evidence is in 

file, determine the monthly WC or PDB rate as explained in (2), below. 

(1) Evidence of WC or PDB Rate in File - The WC or PDB reduction is computed 

using a monthly WC or PDB benefit amount. If the WC or PDB benefit is not paid 

monthly, determine the monthly amount as follows: 

 Benefit Paid Weekly - If the benefit is paid weekly, multiply the amount by 

4.33333 to find the monthly rate. Round down to the nearest multiple of .10. 

 Benefit Paid Biweekly - If the benefit is paid biweekly (every two weeks), 

multiply the amount by 2.16667 to find the monthly rate. Round down to the 

nearest multiple of $.10. 

 Benefit Paid Semi-Monthly - If the benefit is paid semi-monthly (twice a 

month), multiply the amount by 2 to find the monthly rate. Round down to the 

nearest multiple of $.10. 

 Benefit Paid for Part of Month - If the benefit is paid for only part of the month, 

base any offset for the month on the amount actually paid. 

(2) No Evidence of WC or PDB Benefit Rate in File - If there is no evidence 

confirming the employee's claimed WC or PDB benefit rate in file, use the 

applicable State's monthly maximum for each effective date shown in RCM 

Chapter 8.5 Appendix B to determine the monthly WC or PDB benefit rate. 

If the claimed monthly PDB benefit rate exceeds the benefit rate shown in 

Appendix B, use the claimed benefit rate. 

When the actual WC or PDB benefit is verified, the offset should be recomputed, 

if different. 

(3) Prorating Lump-sum Awards - Lump-sum awards paid as a substitute for or in 

lieu of periodic payments are considered WC or PDB benefits for offset purposes 

and, therefore, must be prorated. 

a. In order to prorate a lump-sum award, it is necessary to first verify the 

following: 

1. The gross amount of the lump-sum 

2. The lump-sum starting date. 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 15 of 84

3. The weekly rate at which to prorate. 

4. The amount of excludable expenses which are included in the 

gross amount of the lump-sum. Excludable expenses are 

documented legal, medical, and related expenses incurred by the 

worker in connection with the WC claim, or the injury or 

occupational disease on which the claim is based. 

Allocate the WC/PDB lump-sum to the period specified in the WC/PDB 

award. If a date is not specified, and periodic payments were made prior 

to the lump-sum settlement, begin prorating the lump-sum the day after 

the day on which the periodic payments ended. If the lump-sum award 

does not specify a beginning date, and the worker did not receive periodic 

payments, allocate the lump-sum to the period beginning with the date of 

injury. 

Divide the lump sum amount by the weekly periodic payment amount to 

determine the number of weeks that WC offset should be tested. This will 

give you a weekly total and a remainder. Once you’ve determined the 

beginning date and the number of weeks in which WC/PDB offset is to be 

tested, you may use the “CALC - WORKMAN COMP ENDING...” EXCEL 

program provided to those examiners on their Desktop who work these 

type cases. Once accessed, enter the beginning/start date using 

99/99/9999 format with slashes, and the number of weeks in which WC 

offset may apply. Press “ENTER”, and the program will calculate the 

ending date. The ending date shown is the final day of the weekly period. 

WC/PDB offset would not be considered the following day, except that you 

would add any remainder amount to days after the ending date. Always 

consider months as having 30 days with these type of calculations, 

whether it be February or December. 

EXAMPLE: 

GROSS WC LUMP SUM $50,000.00 

NET WC LUMP SUM $50,000.00 

Weekly rate $235.00 

Beginning Date (day after periodic 

WC payments ended) 

9/14/01 

Divide the net lump sum by the weekly rate ($50,000: $235 = 212 weeks) 

plus a $180 remainder. 
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RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 16 of 84

Enter a Starting Date of 09/14/2001, adding 212 weeks in the Excel 

program which gives you an ending date of 10/06/2005. Projected WC 

payments for 6 days in October 2005 will be used for possible offset. 

Determine a daily rate by dividing the weekly rate ($235 : 7 = $33.571428) 

by 7 (normal rounding rules should be applied), and multiply by the 6 days 

for October, 2005 ($33.57 x 6 = $201.42). Add the remainder of $180 to 

the 6 day total ($180.00 + $201.42 = $381.42) for a monthly WC amount 

for testing WC/PDB offset for the month of October, 2005. Make sure the 

total doesn’t exceed the preceding monthly WC amount total ($235 x 

4.33333 = $1018.30). 

Therefore, for this example, you’d use a monthly WC amount of $1018.30 

for months through 9/05, and a monthly amount of $381.40 (rounded 

down to the dime) for the month of 10/05 for testing of WC offset on the G349. No WC offset applies after 10/05. 

c. Lump-sum awards must be prorated at an established weekly rate. The 

priority for establishing weekly rates is as follows: 

1. The rate specified in the lump-sum award. 

2. The periodic rate paid prior to the lump-sum award. 

3. If WC, the State's WC maximum rate in effect in the year of injury. 

d. There are three methods which may be used in prorating a lump-sum 

award with excludable expenses. Use the method most advantageous to 

the annuitant. The three methods of proration are: 

1. Divide the excludable expenses by the weekly rate, resulting in a 

number of weeks. Offset is not applicable for this number of 

weeks, beginning with the first possible month the annuity would be 

reduced, or the day after periodic WC payments ended, whichever 

is later. (This method is advantageous if the annuitant is nearly age 

62, age 65 or FRA, whichever is the applicable offset removal 

date.) 

2. Divide the lump-sum, less expenses, by the total lump-sum, 

resulting in a percentage. This percentage is then multiplied by the 

weekly rate, resulting in a reduced weekly rate which is used to test 

for WC/PDB offset. 

3. Reduce the lump-sum by the amount of the excludable expenses 

prior to the proration. This removes offset at the earliest possible 

time, and may result in the proration expiring before the first 

possible month of offset. 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 17 of 84

If the employee receives more than one WC or PDB payment in a month 

for separate injuries, the amount of benefits for offset purposes is the total 

of the WC or PDB payments for that month. 

If the employee's WC or PDB benefit rate changes after a WC or PDB 

reduction has been initially applied to the employee's, spouse's, and/or 

divorced spouse's annuity(ies), the WC or PDB reduction must be 

recomputed. The new offset may result in either increase or decrease in 

the WC or PDB reduction amount. 

If the 1981 SS Act Amendments apply, recompute the WC or PDB offset 

and apply any new reduction amount effective with the month in which the 

WC or PDB rate changes. 

If the pre-1981 SS Act Amendments apply and the change in the WC rate 

results in a decrease in the employee's, spouse's, or divorced spouse's 

annuity rate(s), apply the new offset amount effective with the month after 

the month in which "notice" is received. If the change in the WC benefit 

rate results in an increase in the employee's, spouse's or divorced 

spouse's annuity rate(s), apply the new offset amount effective with the 

month of the WC change, no matter when "notice" is received. (See 8.5.5 

of this procedure for a definition of "notice".) 

Change in Family Composition - Even though the Total Family Benefit 

(TFB) may not be involved in the original offset computation, the addition 

or subtraction of a spouse or divorced spouse annuitant may cause the 

TFB to become, or cease to be, the applicable limit for offset. 

When the family composition changes, the WC or PDB reduction is 

recomputed as if the new family composition had existed when the 

reduction was first applied. The same AMW, "high 5" or "high 1" ACE, and 

total gross Tier I amount that would have been subject to WC or PDB 

offset for that first month based on the new annuitant(s) are used. This 

adjusted reduction amount is effective on the first of the month in which 

the family composition changes. 

Applying WC Or PDB Offset 

After computing the monthly WC or PDB offset amount the offset is first applied to any 

spouse or divorced spouse annuity payable. If both a spouse and a divorced spouse 

annuity are payable, the offset is applied equally to each Tier I amount (e.g., $50 to 

spouse and $50 to divorced spouse). Any remaining offset amount is then applied to 

the employee Tier I benefit. If no spouse or divorced spouse Tier I is payable, the entire 

offset is applied to the employee Tier I benefit. 

If work deductions are applicable to the spouse or divorced spouse Tier I, refer the case 

to P&S-RAC. 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 18 of 84

8.5.10 Mechanical Cases 

Since RASI cannot apply WC or PDB offset, once it is determined that an offset is 

applicable to the employee or spouse/divorced spouse annuity, the case should be 

dumped off RASI. A manual award should be made as explained below. 

If an offset amount is not applicable the case can be paid on RASI (unless it must be 

dumped for some other reason). 

See RCM 9.3.13 for instructions on handling mechanical cases. 

8.5.11 Testing Spouse Inclusion 

If it is determined that offset does not apply because the reduction amount is "0" and a 

spouse or divorced spouse annuity is not payable, recompute the offset including a 

spouse in the TFB as of the date offset is being considered (see 8.5.9 above). If the 

WC or PDB reduction would apply by including the spouse, use the PREH correction 

system to change the employee RH-3200-WC-PDB-RED-EFF-DT field to ‘19999900’. 

This will earmark the PREH record so that when the MA/XA becomes payable, RASI 

will not pay the spouse without the WC or PDB reduction being considered. 

Once determined, the WC or PDB offset amount does not change unless the offset 

must be recomputed as explained below. 

8.5.12 Recomputing WC or PDB Offset 

The WC or PDB offset is recomputed only when one of the following occur: 

(1) ACE Changes - Even though offset is based on the TFB, if the ACE increases 

(i.e., the employee furnishes proof of his actual earnings or PIA #1 is 

recomputed), 80% of the ACE may surpass the TFB and, therefore, the basis of 

the offset should be changed to 80% of the ACE. 

(2) TFB Changes - Regardless of whether the offset is based on the ACE or TFB, if 

a spouse or divorced spouse becomes entitled to a Tier I benefit or if a Tier I 

benefit terminates, the TFB will change. Therefore, the WC or PDB offset should 

be recomputed to see if the reduction amount is affected. 

(3) WC or PDB Benefit Changes - If the amount of the WC or PDB benefit changes, 

or the actual WC or PDB rate is verified by the agency paying the benefit (e.g., 

the state maximum was used in computing the original offset, but the actual 

payments are less), the offset must be recomputed. 

(4) Triennial Redeterminations - The offset must be redetermined every 3 years as 

explained in 8.5.14. 

Whenever an award action is taken which decreases the WC offset (not PDB 

offset) amount already in force to a different WC offset amount, refer the case to 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 19 of 84

BTRS for correction of the tax record. The WC offset items on the award should 

be left blank. In addition, refer cases to BTRS when a WC offset is being 

completely removed. 

8.5.13 WC And Payment Of Cost-Of-Living Increases 

The law provides full protection of all cost-of-living increases effective for months after 

the month in which offset is first considered. Do not recompute the WC offset solely for 

a cost-of-living increase in tier 1. The WC offset previously computed will remain 

unchanged as long as the conditions for recomputation covered in RCM Chapter 8.5.12 

above are not met. 

Further, any change in the WC benefit effective after the month in which offset is first 

considered, will not impact upon the payment of any cost-of-living increases. Those 

increases are protected from WC offset. 

If the employee is receiving SSA benefits, only the difference between the tier 1 cost-ofliving increase and the SSA benefit cost-of-living increase being paid is protected. This 

puts the employee in the same position he/she would be in if he/she was not receiving 

an SSA benefit. The WC/PDB offset amount on the award will have to be manipulated, 

so as to produce the net tier 1 reflecting the protected COL increase amounts. (e.g., RR 

COL increase is 31.00, SS COL increase is 29.00, therefore, the protected RR tier 1 

increase is 31.00 minus 29.00 = 2.00.) 

Following are examples of how offset is computed in such circumstances: 

Example 1: 

The disability annuitant was entitled to a PIA 1 of $471.20 effective 12/88, the month in 

which offset was first considered. The tier 1 was reduced to zero based on a computed 

WC offset of $818.00. The WC offset is considered to be $471.00, the rounded down 

gross tier 1 amount. In 12/89, the PIA 1 was increased by $22.10 to $493.30. The 

12/89 tier 1 computation is made as follows: 

$471.20 - 12/88 PIA 1 

471.00 - rounded down gross tier 1 

- 471.00 - WC offset 

0.00 - payable after offset (12-88) 

+ 22.00 - protected rounded 12/89 COLA increase 

$ 22.00 - total payable 12/89 in tier 1 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 20 of 84

Example 2: 

The disability annuitant was entitled to a PIA 1 of $771.80 effective 9/87, the month in 

which offset was first considered. The tier 1 was reduced to $499.30 based on WC 

offset of $271.70. In 12/87, the PIA was increased by $32.40 ($804.20), which after 

rounding is added to the tier 1 he was previously receiving ($804.00 - $771.00 = 

$33.00). The 12/87 tier 1 computation is made as follows: 

$771.80 - 9/87 PIA 1 

771.00 - rounded down gross tier 1 

- 271.70 - WC offset 

499.30 - Net tier 1 after WC offset 

+ 33.00 - protected rounded 12/87 COLA increase 

$ 532.30 - total payable 12/87 in tier 1 

In the same example above, the annuitant becomes entitled to increased WC benefits 

effective 6/88 causing recomputation of WC offset. The recomputed offset amount is 

$354.20. Subtract the protected cost-of-living increases from the newly computed WC 

offset amount. A new offset computation is made as follows: 

$804.20 - 6/88 PIA 1 

804.00 - rounded down gross tier 1 

- 354.20 - WC offset 

449.80 - Net tier 1 after WC offset 

+ 33.00 - protected rounded 12/87 COLA increase 

$ 482.80 - tier 1 payable effective 6/88 

Show WC offset amount as $321.20 ($354.20 - $33.00) on the tier 1 screen. 

Example 3: 

The disability annuitant was entitled to a PIA #1 of $1107.00 effective on his ABD of 

9/1/2000, his first month of WC offset. The tier 1 was reduced to $407.00 based on an 

initial WC offset of $700.00. The employee also had an SS benefit reduction of 

$500.00, leaving a net tier 1 of zero. 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 21 of 84

1107.00 gross tier 1 

- 700.00 WC offset 

- 500.00 SS benefit 

0 net tier 1 

The WC offset amount should be manipulated, so that the net tier 1 is exactly zero. The 

WC offset amount should be 607.00 (1107.00 - 607.00 - 500.00 = 0.) This will allow for 

the correct net tier 1 to be computed at the COL, guaranteeing the employee the correct 

COL increase. 

Effective 12/00, the employee’s gross tier 1 is increased to 1145.00, the WC offset 

remains at 607.00 and the employee’s SS benefit is increased to 517.00. This allows 

for a net tier 1 of 21.00 (1145.00 - 607.00 - 517.00 = 21.00). The employee receives the 

COL guaranty amount of 38.00 via 21.00 RR tier 1 increase and 17.00 SS benefit 

increase (21.00 + 17.00 = 38.00). 

Effective 1/01, the employee becomes entitled to a SS recomp, increasing his SS 

benefit from 517.00 to 530.00. His tier 1 is recalculated as follows: 

1145.00 gross tier 1 

-607.00 WC offset 

-530.00 SS benefit recomp rate 

8.00 net tier 1 

The employee’s net tier 1 is reduced by the recomp increase in the employee’s SS 

benefit as it would be for any SS recomp benefit. The employee still receives $38.00 

more in combined RR tier 1 and SS benefits than he did in 11/00, thereby guaranteeing 

the 38.00 12/00 COL increase. 

8.5.14 Triennial Redeterminations 

The law provides for a periodic redetermination of offset to take into account any 

increases in national earnings levels. Each case will be recomputed under this 

provision in the second calendar year following the year offset is first imposed and in 

each third year thereafter. The new amount payable, if any, will be effective with the 

January following the year the redetermination is made. If the offset amount computed 

is more than the offset amount before the triennial redetermination, the redetermination 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 22 of 84

will not apply. Subsequent recomputations should be based on the pre-triennial 

redetermination TFB and ACE. 

By indicating the initial offset month and year on the award forms, cases can be called 

up for redetermination every third year. 

For example, if offset is first imposed in 1983, a triennial redetermination should be 

processed in January 1986 and again in January 1989. Form G-349 instructions have 

been revised to include triennial redetermination instructions located in RCM Chapter 

8.5, Appendix A. 

NOTE: Offset must be continuous when determining eligibility for a triennial 

redetermination of the ACE. Offset temporarily removed eliminates entitlement to a 

redetermination until January of the third year after offset is later re-imposed. 

8.5.15 Removing WC Or PDB Offset 

Any WC or PDB offset should be removed at the earliest of: 

 The month after the month in which the WC or PDB benefit terminates; or 

 The month in which 80% of the ACE equals or exceeds the total of the TFB plus the 

monthly WC or PDB benefits; or 

 The month in which the employee attains age 62 (if a pre-1981 SS Act Amendment 

case), age 65 (if a 1981 SS Act Amendment case), or effective December 19, 2015 

full retirement age (FRA), if the individual attains age 65 on December 19, 2015 or 

later (DOB of 12/20/1950). 

If the employee claims the WC or PDB benefit has terminated, verification of the 

termination must be obtained. If the employee cannot submit proof of termination (i.e., 

a copy of the termination letter) verify the termination by requesting the F/O release a 

G-204. 

If the employee is attaining age 62, 65, or FRA, as the case may be, before removing 

the offset, examine the folder for proof of age. If POA is in file, offset may be removed. 

If POA is not in file, request POA development from the D/O as explained in RCM 

Chapter 4.2. Do not remove the offset until POA is received verifying the claimed DOB. 

If the claimed DOB is not verified, reconcile the DOB. 

If offset was imposed and it is later determined that offset was not applicable (i.e., ACE 

was computed incorrectly) or it is determined that the disability benefits are not subject 

to reduction, remove the offset from the original effective date of offset. 

NOTE: If offset was imposed based on 1981 SS Act Amendments and a DF onset date 

prior to 3-2-81 is granted, refer the case to P&S-RAC. 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 23 of 84

8.5.16 Award Notifications 

Special code paragraphs for worker's compensation and public disability benefit offset 

cases are located in RCM Chapter 10.5.66 

8.5.17 Employee Questions WC or PDB Offset Amount 

In cases where the WC or PDB offset is applicable, the award notice to the employee 

will indicate the years used in computing the ACE (high 5 or high 1), the total earnings 

used for each of those years, etc. 

(1) Earnings Used - An employee may question the earnings used either because: 

 The ACE was not based on the highest 5 or the highest 1 year; or 

 The total of earnings used for any year was not high enough. 

In these cases, request the F/O to develop proof of actual earnings with the 

employee. If such proof is received, the offset will be recomputed using the 

actual earnings rather than the reported earnings. 

(2) Proof of Earnings - Any evidence of yearly earnings that the employee wishes to 

submit should be accepted. One of the following is preferable, however: 

 Form W-2 

 Any other statement of earnings paid furnished by the employer. 

 Certified copy of Federal or State income tax return. 

 Uncertified copy of Federal or State income tax return with evidence that the 

return was filed (e.g., cancelled check showing payment of taxes). 

If evidence other than that specified above is submitted, or there is doubt as to the 

acceptability of the evidence, refer the case to P&S-RAC. 

Appendices 

Appendix A - Reserved 

Appendix B - Chart Of Maximum WC Benefits 

The maximum rates in these charts are used only to 1) impose offset when the actual 

workers compensation rate(s) is unknown and verification is pending or 2) prorate a 

workers compensation lump sum when a periodic rate is not specified in the lump sum 

award and no periodic workers compensation payments were made previously. 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 24 of 84

These rates can be exceeded for a number of reasons, for example, the rate is 

increased due to a dependent child. 

These rates do not represent cost-of-living increases for workers already receiving WC, 

but simply represent the maximum workers compensation rate an injured worker would 

begin to receive if injured on or after the date shown. 

State Effective Date WC Maximum Weekly * Payment 

Alabama 07/01/80 $ 148.00 

 07/01/81 162.00 

 07/01/82 174.00 

 07/01/83 184.00 

 07/01/84 194.00 

 02/01/85 290.00 

 07/01/85 303.00 

 07/01/86 319.00 

 07/01/87 331.00 

 07/01/88 344.00 

 07/01/89 357.00 

 07/01/90 369.00 

 07/01/91 385.00 

 07/01/92 400.00 

 07/01/93 419.00 

 07/01/94 427.00 

 07/01/95 465.00 

 07/01/96 458.00 

 07/01/97 474.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 25 of 84

 07/01/98 493.00 

Alaska 01/01/80 650.00 

 01/01/81 859.00 

 01/01/82 942.00 

 01/01/83 996.00 

 01/01/84 1,080.00 

 01/01/85 1,114.00 

 01/01/87 1,108.00 

 01/01/88 1,094.00 

 07/01/88 700.00 

American 

Samoa 

Effective 1978, 66 2/3 of worker's regular pay with no 

maximum 

Arizona 01/01/78 192.30 

 04/28/80 203.64 

 07/30/80 203.28 

 01/01/88 253.19 

 07/01/89 276.15 

 07/01/91 322.21 

Arkansas 03/01/80 126.00 

 03/01/81 140.00 

 03/01/82 154.00 

 07/01/86 175.00 

 07/01/87 189.00 

 01/01/89 209.08 

 01/01/90 226.11 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 26 of 84

 01/01/91 231.37 

 01/01/92 241.93 

 01/01/93 252.30 

 01/01/94 267.00 

 01/01/95 270.00 

 01/01/96 337.00 

 01/01/97 348.00 

 01/01/98 359.00 

 01/01/99 375.00 

California 01/01/77 154.00 

For Permanent 

Partial 

01/01/81 175.00 

Rates See DI 

52001.206 

01/01/83 196.00 

 01/01/84 224.00 

 01/01/90 266.00 

 01/01/91 336.00 

 07/01/94 406.00 

 07/01/95 448.00 

 07/01/96 490.00 

Colorado 07/01/80 224.65 

 07/01/81 261.80 

 07/01/82 283.68 

 07/01/83 296.79 

 07/01/84 316.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 27 of 84

 07/01/85 336.42 

 07/01/86 351.68 

 07/01/87 357.63 

 07/01/88 354.69 

 07/01/89 371.21 

 07/01/90 379.61 

 07/01/91 395.71 

 07/01/92 414.05 

 07/01/93 432.25 

 07/01/94 442.61 

 07/01/95 451.22 

 07/01/96 468.44 

 07/01/97 493.08 

 07/01/98 519.61 

Connecticut 10/01/80 285.00 

 10/01/81 310.00 

 10/01/82 326.00 

 10/01/83 345.00 

 10/01/84 381.00 

 10/01/85 397.00 

 10/01/86 408.00 

 10/01/87 643.00 

 10/01/88 671.00 

 10/01/89 693.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 28 of 84

 10/01/90 719.00 

 10/01/91 737.00 

 10/01/92 768.00 

 07/01/93 628.00 

 10/01/93 638.00 

 10/01/94 660.00 

 10/01/95 656.00 

 10/01/96 678.00 

For DOI Prior to 

07/01/93 

10/01/92 769.00 

 10/01/93 793.00 

 10/01/94 820.00 

 10/01/95 876.00 

 10/01/96 883.00 

 10/01/97 908.00 

 10/01/98 942.00 

Delaware 05/23/80 175.28 

 06/01/81 194.81 

 06/01/82 208.45 

 06/07/83 223.78 

 06/15/84 231.63 

 06/03/85 235.69 

 06/05/86 244.22 

 07/01/87 250.53 

 07/01/88 265.14 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 29 of 84

 07/01/89 280.64 

 07/01/90 297.21 

 07/01/91 312.39 

 07/01/92 327.83 

 07/01/93 339.29 

 06/14/94 346.17 

 06/15/95 357.19 

 06/03/96 372.23 

 06/18/97 392.46 

 06/11/98 411.11 

District of 

Columbia 

10/01/80 456.24 

(Private Industry 10/01/81 496.70 

Employees) 07/26/82 396.78 

 01/01/85 413.26 

 01/01/86 431.70 

 01/01/87 453.94 

 01/01/88 481.92 

 01/01/89 513.00 

 01/01/90 551.00 

 01/01/91 584.10 

 01/01/92 613.09 

 01/01/93 647.84 

 01/01/94 679.14 

 01/01/95 701.52 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 30 of 84

 01/01/96 723.34 

 01/01/97 748.83 

 01/01/98 774.32 

Florida 10/01/80 $ 211.00 

 01/01/81 228.00 

 01/01/82 253.00 

 01/01/83 271.00 

 01/01/84 288.00 

 01/01/85 307.00 

 01/01/86 315.00 

 01/01/87 330.00 

 01/01/88 344.00 

 01/01/89 362.00 

 01/01/90 382.00 

 01/01/91 392.00 

 01/01/92 409.00 

 01/01/93 425.00 

 01/01/94 444.00 

 01/01/95 453.00 

 01/01/96 465.00 

 01/01/97 479.00 

 01/01/98 494.00 

 01/01/99 522.00 

Georgia 1978 110.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 31 of 84

 07/01/81 115.00 

 07/01/82 135.00 

 07/01/85 155.00 

 07/01/86 175.00 

 07/01/90 225.00 

 07/01/92 250.00 

 07/01/94 275.00 

 07/01/96 300.00 

 07/01/97 325.00 

Guam 07/01/68 56.00 

 04/09/81 140.00 

 12/31/89 250.00 

Hawaii 01/01/80 215.00 

 01/01/81 235.00 

 01/01/82 252.00 

 01/01/83 266.00 

 01/01/84 281.00 

 01/01/85 291.00 

 01/01/86 299.00 

 01/01/87 318.00 

 01/01/88 334.00 

 01/01/89 358.00 

 01/01/90 383.00 

 01/01/91 412.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 32 of 84

 01/01/92 437.00 

 01/01/93 460.00 

 01/01/94 481.00 

 01/01/95 491.00 

 01/01/96 496.00 

 01/01/97 501.00 

 01/01/98 508.00 

 01/01/99 519.00 

Idaho 01/01/80 181.80 

 01/01/81 198.00 

 01/01/82 217.80 

 01/01/83 238.50 

 01/01/84 249.30 

 01/01/85 260.10 

 01/01/86 269.10 

 01/01/87 278.10 

 01/01/88 282.60 

 01/01/89 290.70 

 01/01/90 300.60 

 01/01/91 309.60 

 01/01/92 324.00 

 01/01/93 335.70 

 01/01/94 351.00 

 01/01/95 360.90 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 33 of 84

 01/01/96 373.50 

 01/01/97 389.70 

 01/01/98 398.70 

 01/01/99 410.00 

Illinois 01/15/80 353.19 

 07/15/80 358.95 

 01/15/81 376.33 

 07/15/81 394.19 

 01/15/82 403.12 

 07/15/82 426.44 

 01/15/83 446.40 

 07/15/83 456.33 

 01/15/84 463.44 

 07/15/84 474.71 

 01/15/85 491.65 

 07/15/85 502.36 

 01/15/86 511.81 

 07/15/86 525.45 

 01/15/87 544.00 

 07/15/87 548.56 

 01/01/88 554.27 

 07/15/88 566.97 

 01/15/89 580.89 

 07/15/89 604.73 
RCM 8.5 

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 01/15/90 610.97 

 07/15/90 618.23 

 01/15/91 630.65 

 07/15/91 645.84 

 01/15/92 655.73 

 07/15/92 670.13 

 01/15/93 688.14 

 07/15/93 711.04 

 01/15/94 712.92 

 07/15/94 722.24 

 01/15/95 735.40 

 07/15/95 741.45 

 01/15/96 760.51 

 07/15/96 761.71 

 01/15/97 781.17 

 07/15/97 796.97 

 01/15/98 815.08 

 07/15/98 843.47 

 01/15/99 862.80 

Indiana 07/15/79 130.00 

 07/01/80 140.00 

 07/01/83 156.00 

 07/01/84 166.00 

 07/01/85 178.00 
RCM 8.5 

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 07/01/86 190.00 

 07/01/88 256.00 

 07/01/89 274.00 

 07/01/90 294.00 

 07/01/91 328.00 

 07/01/92 360.00 

 07/01/93 394.00 

 07/01/94 428.00 

 07/01/97 448.00 

 07/01/98 468.00 

 07/01/99 488.00 

Iowa 07/01/80 384.00 

 07/01/81 501.34 

 07/01/82 542.30 

 07/01/83 562.64 

 07/01/84 580.00 

 07/01/85 598.00 

 07/01/86 613.00 

 07/01/87 632.00 

 07/01/88 660.22 

 07/01/89 675.00 

 07/01/90 703.00 

 07/01/91 733.00 

 07/01/92 755.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 36 of 84

 07/01/93 797.00 

 07/01/94 817.00 

 07/01/95 846.00 

 07/01/96 873.00 

 07/01/97 932.00 

 07/01/98 947.00 

Kansas 07/01/80 170.00 

 07/01/81 187.00 

 07/01/82 204.35 

 07/01/83 218.31 

 07/01/84 227.00 

 07/01/85 239.00 

 07/01/86 247.00 

 07/01/87 256.00 

 07/01/88 263.00 

 07/01/89 271.00 

 07/01/90 278.00 

 07/01/91 289.00 

 07/01/92 299.00 

 07/01/93 313.00 

 07/01/94 319.00 

 07/01/95 326.00 

 07/01/96 338.00 

 07/01/97 351.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 37 of 84

 07/01/98 366.00 

Kentucky 01/01/80 131.00 

 01/01/81 233.26 

 01/01/82 254.33 

 01/01/83 277.66 

 01/01/84 294.87 

 01/01/85 304.80 

 01/01/86 316.54 

 01/01/87 322.19 

 01/01/88 330.53 

 01/01/89 343.02 

 01/01/90 353.24 

 01/01/91 362.03 

 01/01/92 380.00 

 01/01/93 394.39 

 01/01/94 415.94 

 01/01/97 447.03 

 01/01/98 465.36 

 01/01/99 587.00 

Louisiana 09/01/80 163.00 

 09/01/81 183.00 

 09/01/82 204.00 

 07/01/83 230.00 

 09/01/83 245.00 
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RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 38 of 84

 09/01/85 254.00 

 09/01/86 261.00 

 09/01/87 262.00 

 09/01/88 267.00 

 09/01/89 276.00 

 09/01/90 282.00 

 09/01/91 295.00 

 09/01/92 307.00 

 09/01/93 319.00 

 09/01/94 323.00 

 09/01/95 330.00 

 09/01/96 349.00 

 09/01/97 350.00 

 09/01/98 367.00 

Maine 07/01/80 332.17 

 07/01/81 367.25 

 07/01/82 396.48 

 07/01/83 426.26 

 07/01/84 447.92 

 07/01/91 518.42 

 07/01/92 536.00 

 01/01/93 441.00 

For DOI Prior to 

01/01/93 

07/01/92 536.00 

 07/01/94 565.83 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 39 of 84

 07/01/95 574.78 

 07/01/96 594.00 

 07/01/97 613.38 

 07/01/98 640.98 

Maryland 01/01/80 241.00 

 01/01/81 248.00 

 01/01/82 267.00 

 01/01/83 292.00 

 01/01/84 311.00 

 01/01/85 327.00 

 01/01/86 344.00 

 01/01/87 365.00 

 01/01/88 382.00 

 01/01/89 407.00 

 01/01/90 432.00 

 01/01/91 452.00 

 01/01/92 475.00 

 01/01/93 494.00 

 01/01/94 510.00 

 01/01/95 525.00 

 01/01/96 546.00 

 01/01/97 553.00 

 01/01/98 573.00 

 01/01/99 602.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 40 of 84

Massachusetts 10/01/80 245.48 

 10/01/81 269.93 

 10/01/82 297.85 

 10/01/83 320.29 

 10/01/84 341.06 

 10/01/85 360.50 

 10/01/86 383.57 

 10/01/87 411.00 

 10/01/88 444.20 

 10/01/89 474.47 

 10/01/90 490.57 

 10/01/91 515.52 

 10/01/92 543.30 

 10/01/93 565.94 

 10/01/94 585.66 

 10/01/95 604.03 

 10/01/96 631.03 

 10/01/97 665.55 

 10/01/98 699.91 

Michigan 01/01/80 200.00 

 01/01/81 210.00 

 01/01/82 307.00 

 01/01/83 324.00 

 01/01/84 334.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 41 of 84

 01/01/85 358.00 

 01/01/86 375.00 

 01/01/87 391.00 

 01/01/88 397.00 

 01/01/89 409.00 

 01/01/90 427.00 

 01/01/91 430.00 

 01/01/92 441.00 

 01/01/93 457.00 

 01/01/94 475.00 

 01/01/95 499.00 

 01/01/96 524.00 

 01/01/97 533.00 

 01/01/98 553.00 

 01/01/99 580.00 

Minnesota 10/01/80 244.00 

 10/01/81 267.00 

 10/01/82 290.00 

 10/01/83 313.00 

 10/01/84 329.00 

 10/01/85 342.00 

 10/01/86 360.00 

 10/01/87 376.00 

 10/01/88 391.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 42 of 84

 10/01/89 413.00 

 10/01/90 428.00 

 10/01/91 443.00 

 10/01/92 481.95 

 10/01/93 508.20 

 10/01/94 516.60 

 10/01/95 615.00 

Mississippi 07/01/79 $ 98.00 

 07/01/81 112.00 

 07/01/84 126.00 

 07/01/85 133.00 

 07/01/86 140.00 

 07/01/88 198.00 

 01/01/89 206.60 

 01/01/90 212.58 

 01/01/91 218.56 

 01/01/92 227.18 

 01/01/93 235.84 

 01/01/94 243.75 

 01/01/95 252.59 

 01/01/96 264.55 

 01/01/97 270.67 

 01/01/98 279.78 

 01/01/99 292.86 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 43 of 84

Missouri 08/13/80 150.00 

 07/01/81 174.00 

 07/01/82 189.49 

 09/28/83 212.19 

 07/02/84 222.73 

 07/02/85 233.24 

 07/01/86 243.78 

 09/28/86 261.19 

 07/01/87 269.81 

 07/01/88 279.64 

 07/01/89 349.00 

 07/01/90 397.50 

 08/28/91 431.26 

 07/01/92 449.80 

 07/01/93 470.06 

 07/01/94 476.28 

 07/01/95 491.19 

 07/01/96 513.01 

 07/01/97 531.52 

 07/01/98 562.67 

Montana 07/01/80 219.00 

 07/01/81 241.00 

 07/01/82 263.00 

 07/01/83 277.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 44 of 84

 07/01/84 286.00 

 07/01/85 293.00 

 07/01/86 299.00 

 07/01/91 336.00 

 07/01/92 339.00 

 07/01/93 362.00 

 07/01/94 373.00 

 07/01/95 380.00 

 07/01/96 384.00 

 07/01/97 396.00 

 07/01/98 411.00 

Nebraska 09/01/79 180.00 

 08/26/83 200.00 

 09/06/83 225.00 

 05/30/87 235.00 

 07/01/88 245.00 

 07/10/90 255.00 

 07/01/91 265.00 

 06/01/94 310.00 

 01/01/95 350.00 

 01/01/96 409.00 

 01/01/97 427.00 

 01/01/98 444.00 

 01/01/99 468.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 45 of 84

Nevada 07/01/80 245.09 

 07/01/81 269.08 

 07/01/82 297.21 

 07/01/83 314.18 

 07/01/84 324.66 

 07/01/85 331.10 

 07/01/86 341.95 

 07/01/87 353.01 

 07/01/88 367.29 

 07/01/89 388.88 

 07/01/90 404.13 

 07/01/91 421.26 

 07/01/92 432.39 

 07/01/93 459.34 

 07/01/94 468.86 

 07/01/95 473.69 

 07/01/96 492.24 

 07/01/97 514.22 

 07/01/98 532.63 

New Hampshire 07/01/80 213.00 

 07/01/81 234.00 

 07/01/82 256.00 

 07/01/83 418.50 

 07/01/84 444.00 
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RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 46 of 84

 07/01/85 462.00 

 07/01/86 492.00 

 07/01/87 525.00 

 07/01/88 559.50 

 07/01/89 598.50 

 07/01/90 619.50 

 07/01/91 633.00 

 07/01/92 676.50 

 07/01/93 709.50 

 07/01/94 714.00 

 07/01/95 730.50 

 07/01/96 756.00 

 07/01/97 793.50 

 07/01/98 840.00 

New Jersey 01/01/80 185.00 

 01/01/81 199.00 

 01/01/82 217.00 

 01/01/83 236.00 

 01/01/84 255.00 

 01/01/85 269.00 

 01/01/86 284.00 

 01/01/87 305.00 

 01/01/88 320.00 

 01/01/89 342.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 47 of 84

 01/01/90 370.00 

 01/01/91 385.00 

 01/01/92 409.00 

 01/01/93 431.00 

 01/01/94 461.00 

 01/01/95 469.00 

 01/01/96 480.00 

 01/01/97 496.00 

 01/01/98 516.00 

 01/01/99 539.00 

New Mexico 01/01/80 201.04 

 01/01/81 221.50 

 01/01/82 246.44 

 01/01/83 271.76 

 01/01/84 289.20 

 01/01/85 298.66 

 01/01/86 308.38 

 07/01/86 298.63 

 07/01/87 270.97 

 01/01/88 275.99 

 01/01/89 283.70 

 01/01/90 291.75 

 01/01/91 297.19 

 01/01/93 321.03 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 48 of 84

 01/01/94 333.02 

 01/01/95 343.49 

 01/01/96 353.33 

 01/01/97 363.60 

 01/01/98 375.98 

 01/01/99 392.05 

New York 07/01/79 215.00 

 07/01/83 255.00 

 07/01/84 275.00 

 07/01/85 300.00 

 07/01/90 340.00 

 07/01/91 350.00 

 07/01/92 400.00 

North Carolina 10/01/79 194.00 

 10/01/80 210.00 

 01/01/82 228.00 

 01/01/83 248.00 

 01/01/84 262.00 

 01/01/85 280.00 

 01/01/86 294.00 

 01/01/87 308.00 

 01/01/88 356.00 

 01/01/89 376.00 

 01/01/90 390.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 49 of 84

 01/01/91 406.00 

 01/01/92 426.00 

 01/01/93 442.00 

 01/01/94 466.00 

 01/01/95 478.00 

 01/01/96 492.00 

 01/01/97 512.00 

 01/01/98 532.00 

 01/01/99 560.00 

North Dakota 07/01/80 213.00 

 07/01/81 232.09 

 07/01/82 261.00 

 07/01/83 278.00 

 07/01/84 285.00 

 07/01/85 291.00 

 07/01/86 296.00 

 07/01/87 299.00 

 07/01/88 306.00 

 07/01/89 313.00 

 07/01/90 321.00 

 07/01/91 334.00 

 07/01/92 343.00 

 07/01/93 358.00 

 07/01/94 366.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 50 of 84

 07/01/95 376.00 

 07/01/96 387.00 

 07/01/97 402.00 

 07/01/98 417.00 

Ohio 01/01/80 258.00 

 01/01/81 275.00 

 01/01/82 298.00 

 01/01/83 321.00 

 01/01/84 335.00 

 01/01/85 354.00 

 01/01/86 365.00 

 01/01/87 376.00 

 01/01/88 385.00 

 01/01/89 400.00 

 01/01/90 419.00 

 01/01/91 428.00 

 01/01/92 443.00 

 01/01/93 460.00 

 01/01/94 482.00 

 01/01/95 493.00 

 01/01/96 511.00 

 01/01/97 521.00 

 01/01/98 541.00 

 01/01/99 567.00 
RCM 8.5 

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Oklahoma 10/01/80 155.00 

 10/01/81 175.00 

 11/01/82 196.00 

 11/01/83 212.00 

 11/01/84 217.00 

 11/01/87 231.00 

 11/01/90 246.00 

 09/01/92 277.00 

 11/01/93 307.00 

 01/01/95 369.00 

 01/01/96 409.00 

 11/01/96 426.00 

Oregon 07/01/80 261.32 

 07/01/81 286.88 

 07/01/82 304.60 

 07/01/83 316.23 

 07/01/84 324.23 

 07/01/85 334.58 

 07/01/86 344.77 

 07/01/87 355.04 

 07/01/88 372.39 

 07/01/89 388.99 

 07/01/90 406.54 

 07/01/91 429.71 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 52 of 84

 07/01/92 444.55 

 07/01/93 478.95 

 07/01/94 489.45 

 07/01/95 494.44 

 07/01/96 518.60 

 07/01/97 546.70 

 07/01/98 576.64 

Pennsylvania 01/01/80 242.00 

 01/01/81 262.00 

 01/01/82 284.00 

 01/01/83 306.00 

 01/01/84 320.00 

 01/01/85 336.00 

 01/01/86 347.00 

 01/01/87 361.00 

 01/01/88 377.00 

 01/01/89 399.00 

 01/01/90 419.00 

 01/01/91 436.00 

 01/01/92 455.00 

 01/01/93 475.00 

 01/01/94 493.00 

 01/01/95 509.00 

 01/01/96 527.00 
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RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 53 of 84

 01/01/97 542.00 

 01/01/98 561.00 

 01/01/99 588.00 

Puerto Rico 06/30/68 45.00 

 07/01/86 65.00 

Rhode Island 09/01/80 217.00 

 09/01/81 238.00 

 09/01/82 257.00 

 09/01/83 275.00 

 09/01/84 292.00 

 09/01/85 307.00 

 09/01/86 320.00 

 09/01/87 337.00 

 09/01/88 360.00 

 09/01/89 386.00 

 09/01/90 403.00 

 09/01/91 427.00 

 09/01/92 440.00 

 09/01/93 463.00 

 09/01/94 474.00 

 09/01/95 485.00 

 09/01/96 503.00 

 09/01/97 519.00 

 09/01/98 544.00 
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South Carolina 01/01/80 197.00 

 01/01/81 216.00 

 01/01/82 235.00 

 01/01/83 254.38 

 01/01/84 268.99 

 01/01/85 287.02 

 01/01/86 294.95 

 01/01/87 308.24 

 01/01/88 319.20 

 01/01/89 334.87 

 01/01/90 350.19 

 01/01/91 364.37 

 01/01/92 379.82 

 01/01/93 393.06 

 01/01/94 410.26 

 01/01/95 422.48 

 01/01/96 437.79 

 01/01/97 450.62 

 01/01/98 465.18 

 01/01/99 483.47 

South Dakota 07/01/79 $ 175.00 

 01/01/81 191.00 

 07/01/81 208.00 

 07/01/82 227.00 
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RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 55 of 84

 07/01/83 238.00 

 07/01/84 247.00 

 07/01/85 254.00 

 07/01/86 262.00 

 07/01/87 272.00 

 07/01/88 281.00 

 07/01/89 289.00 

 07/01/90 297.00 

 07/01/91 308.00 

 07/01/92 321.00 

 07/01/93 338.00 

 07/01/94 349.00 

 07/01/95 362.00 

 07/01/96 375.00 

 07/01/97 390.00 

 07/01/98 408.00 

Tennessee 07/01/80 119.00 

 07/01/81 126.00 

 07/01/82 136.00 

 07/01/85 168.00 

 07/01/86 189.00 

 07/01/87 210.00 

 07/01/88 231.00 

 07/01/89 252.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 56 of 84

 07/01/90 273.00 

 07/01/91 293.00 

 08/01/92 318.24 

 07/01/93 355.97 

 07/01/94 382.79 

 07/01/95 415.87 

 07/01/96 453.14 

 07/01/97 492.00 

 07/01/98 515.00 

Texas 09/01/80 133.00 

 09/01/81 154.00 

 09/01/82 182.00 

 09/01/83 189.00 

 09/01/84 203.00 

 09/01/85 217.00 

 09/01/86 224.00 

 09/01/87 231.00 

 09/01/88 238.00 

 01/01/90 252.00 

 01/01/91 428.00 

 09/01/91 438.00 

 09/01/92 456.00 

 09/01/93 464.00 

 09/01/94 472.00 
RCM 8.5 

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 09/01/95 480.00 

 09/01/96 491.00 

 09/01/97 508.00 

 09/01/98 523.00 

Utah 07/01/80 230.00 

 07/01/81 256.00 

 07/01/82 283.51 

 07/01/83 300.00 

 07/01/84 301.00 

 07/01/85 323.00 

 07/01/86 329.00 

 07/01/87 335.00 

 07/01/88 344.00 

 07/01/89 355.00 

 07/01/90 364.00 

 07/01/91 378.00 

 07/01/92 401.00 

 07/01/93 413.00 

 07/01/94 417.00 

 07/01/95 429.00 

 07/01/96 446.00 

 07/01/97 465.00 

 07/01/98 487.00 

Vermont 07/01/80 208.00 
RCM 8.5 

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 07/01/81 225.00 

 07/01/82 243.00 

 07/01/83 262.00 

 07/01/84 278.00 

 07/01/85 293.00 

 07/01/86 465.00 

 07/01/87 486.00 

 07/01/88 514.00 

 07/01/89 544.00 

 07/01/90 559.00 

 07/01/91 592.00 

 07/01/92 611.00 

 07/01/93 644.00 

 07/01/94 648.00 

 07/01/95 655.00 

 07/01/96 674.00 

 07/01/97 699.00 

 07/01/98 727.00 

Virgin Islands 01/01/80 110.00 

 01/01/81 139.00 

 01/01/82 153.00 

 01/01/83 165.00 

 01/01/84 173.00 

 01/01/85 183.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 59 of 84

 01/01/86 187.00 

 01/01/87 185.00 

 01/01/88 195.00 

 01/01/89 216.00 

 01/01/90 218.00 

Virginia 07/01/80 213.00 

 07/01/81 231.00 

 07/01/82 253.00 

 07/01/83 277.00 

 07/01/84 295.00 

 07/01/85 311.00 

 07/01/86 326.00 

 07/01/87 344.00 

 07/01/88 362.00 

 07/01/89 382.00 

 07/01/90 404.00 

 07/01/91 418.00 

 07/01/92 434.00 

 07/01/93 451.00 

 07/01/94 466.00 

 07/01/95 480.00 

 07/01/96 496.00 

 07/01/97 513.00 

 07/01/98 534.00 
RCM 8.5 

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Washington 07/01/80 204.66 

 07/01/81 223.34 

 07/01/82 243.10 

 07/01/83 253.16 

 07/01/84 256.31 

 07/01/85 260.94 

 07/01/86 269.69 

 07/01/87 279.82 

 07/01/88 381.31 

 07/01/89 395.31 

 07/01/90 410.97 

 07/01/91 430.78 

 07/01/92 455.42 

 07/01/93 511.49 

 07/01/94 531.44 

 07/01/95 576.28 

 07/01/96 626.93 

 07/01/97 659.98 

 07/01/98 703.36 

West Virginia 07/01/80 $ 263.08 

 07/01/81 276.26 

 07/01/82 300.61 

 07/01/83 318.85 

 07/01/84 321.30 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 61 of 84

 07/01/85 332.85 

 07/01/86 343.06 

 07/01/87 350.83 

 07/01/88 358.52 

 07/01/89 367.89 

 07/01/90 376.44 

 07/01/91 394.02 

 07/01/92 405.44 

 07/01/93 420.33 

 07/01/94 423.10 

 07/01/95 434.07 

 07/01/96 445.83 

 07/01/97 454.68 

 07/01/98 466.11 

Wisconsin 01/01/80 233.00 

 01/01/81 249.00 

 01/01/82 269.00 

 01/01/83 294.00 

 01/01/84 305.00 

 01/01/85 321.00 

 01/01/86 329.00 

 01/01/87 338.00 

 01/01/88 348.00 

 01/01/89 363.00 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 62 of 84

 01/01/90 378.00 

 01/01/91 388.00 

 01/01/92 450.00 

 01/01/94 466.00 

 01/01/95 479.00 

 01/01/96 494.00 

 01/01/97 509.00 

 01/01/98 523.00 

 01/01/99 538.00 

Wyoming 01/01/80 250.62 

 04/01/80 258.86 

 07/01/80 292.35 

 10/01/80 326.45 

 01/01/81 362.34 

 04/01/81 393.14 

 07/01/81 402.01 

 10/01/81 411.21 

 01/01/82 415.66 

 04/01/82 422.10 

 07/01/82 428.44 

 10/01/82 434.42 

 01/01/83 350.10 

 04/01/83 346.41 

 07/01/83 346.62 
RCM 8.5 

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 10/01/83 346.14 

 01/01/84 313.58 

 04/01/84 339.81 

 07/01/84 336.23 

 10/01/84 347.27 

 01/01/85 347.71 

 04/01/85 346.13 

 07/01/85 339.67 

 10/01/85 359.86 

 01/01/86 352.26 

 04/01/86 358.33 

 07/01/86 353.00 

 10/01/86 376.80 

 01/01/87 368.42 

 04/01/87 360.74 

 07/01/87 348.01 

 10/01/87 362.37 

 01/01/88 350.86 

 04/01/88 359.28 

 07/01/88 346.41 

 10/01/88 370.59 

 01/01/89 356.19 

 04/01/89 356.00 

 07/01/89 354.00 
RCM 8.5 

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 10/01/89 373.00 

 01/01/90 364.00 

 04/01/90 367.00 

 07/01/90 359.00 

 10/01/90 388.00 

 01/01/91 386.00 

 04/01/91 372.00 

 07/01/91 406.65 

 10/01/91 387.00 

 01/01/92 392.00 

 04/01/92 385.00 

 07/01/92 420.00 

 10/01/92 399.00 

 01/01/93 291.79 

 04/01/93 283.12 

 07/01/93 315.62 

 10/01/93 290.34 

 01/01/94 413.00 

 04/01/94 408.00 

 07/01/94 448.00 

 10/01/94 415.00 

 01/01/95 421.00 

 04/01/95 450.65 

 07/01/95 481.00 
RCM 8.5 

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 10/01/95 459.25 

 01/01/96 465.83 

 04/01/96 419.00 

 07/01/96 447.00 

 10/01/96 430.00 

 01/01/97 313.46 

 07/01/97 344.51 

 10/01/97 326.46 

 01/01/98 325.01 

 04/01/98 297.35 

 07/01/98 325.35 

 10/01/98 305.35 

 01/01/99 310.00 

F.E.C.A. 10/01/79 722.78 

 10/01/81 829.33 

 12/18/82 910.31 

 01/01/84 946.76 

 01/06/85 979.90 

 01/04/87 1,009.27 

 01/03/88 1,029.48 

 01/01/89 1,071.68 

 01/14/90 1,110.32 

 01/13/91 1,155.84 

 01/12/92 1,204.36 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 66 of 84

 01/10/93 1,248.88 

 01/09/94 1,287.47 

 01/08/95 1,273.94 

 01/07/96 1,299.38 

 01/05/97 1,329.25 

 01/04/98 1,359.91 

 01/03/99 1,401.94 

Longshore and 

Harbor 

10/01/80 456.24 

Workers' 

Compensation 

10/01/81 496.70 

Act 10/01/82 524.70 

 10/01/83 548.34 

 10/01/84 579.66 

 10/01/85 595.24 

 10/01/86 605.32 

 10/01/87 616.96 

 10/01/88 636.24 

 10/01/89 660.62 

 10/01/90 682.14 

 10/01/91 699.96 

 10/01/92 721.14 

 10/01/93 738.30 

 10/01/94 760.92 

 10/01/95 782.44 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 67 of 84

 10/01/96 801.06 

 10/01/97 835.74 

 10/01/98 871.76 

* Multiply the weekly rate(s) by 4.33333 to obtain the monthly rate(s). 

Appendix C – Triennial Redetermination Ratios 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1975 1978 1.149 

 1981 1.429 

 1984 1.809 

 1987 2.095 

 1990 2.408 

 1993 2.716 

 1996 2.958 

 1999 3.415 

 2002 4.004 

 2005 4.242 

 2008 4.813 

 2011 5.100 

 2014 5.519 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1976 1979 1.133 

 1982 1.450 

 1985 1.766 

 1988 2.007 

 1991 2.329 

 1994 2.657 

 1997 2.862 

 2000 3.344 

 2003 3.814 

 2006 4.130 

 2009 4.681 

 2012 4.828 

 2015 5.201 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1977 1980 1.144 

 1983 1.493 

 1986 1.749 

 1989 1.997 

 1992 2.279 

 1995 2.507 

 1998 2.809 

 2001 3.302 

 2004 3.604 

 2007 4.005 

 2010 4.480 

 2013 4.658 

 2016 5.038 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1978 1981 1.174 

 1984 1.486 

 1987 1.720 

 1990 1.977 

 1993 2.230 

 1996 2.429 

 1999 2.804 

 2002 3.288 

 2005 3.483 

 2008 3.952 

 2011 4.186 

 2014 4.532 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1979 1982 1.185 

 1985 1.444 

 1988 1.641 

 1991 1.904 

 1994 2.173 

 1997 2.340 

 2000 2.734 

 2003 3.119 

 2006 3.377 

 2009 3.828 

 2012 3.948 

 2015 4.252 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1980 1983 1.200 

 1986 1.406 

 1989 1.605 

 1992 1.832 

 1995 2.015 

 1998 2.257 

 2001 2.654 

 2004 2.897 

 2007 3.219 

 2010 3.601 

 2013 3.744 

 2016 4.049 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1981 1984 1.161 

 1987 1.344 

 1990 1.545 

 1993 1.743 

 1996 1.898 

 1999 2.192 

 2002 2.570 

 2005 2.722 

 2008 3.089 

 2011 3.271 

 2014 3.542 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1982 1985 1.106 

 1988 1.258 

 1991 1.459 

 1994 1.665 

 1997 1.794 

 2000 2.095 

 2003 2.390 

 2006 2.588 

 2009 2.934 

 2012 3.026 

 2015 3.260 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1983 1986 1.110 

 1989 1.268 

 1992 1.447 

 1995 1.592 

 1998 1.783 

 2001 2.097 

 2004 2.288 

 2007 2.543 

 2010 2.845 

 2013 2.958 

 2016 3.199 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1984 1987 1.104 

 1990 1.269 

 1993 1.431 

 1996 1.559 

 1999 1.800 

 2002 2.110 

 2005 2.235 

 2008 2.536 

 2011 2.686 

 2014 2.908 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1985 1988 1.074 

 1991 1.246 

 1994 1.421 

 1997 1.531 

 2000 1.789 

 2003 2.040 

 2006 2.209 

 2009 2.504 

 2012 2.583 

 2015 2.782 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1986 1989 1.095 

 1992 1.250 

 1995 1.375 

 1998 1.540 

 2001 1.811 

 2004 1.977 

 2007 2.197 

 2010 2.457 

 2013 2.555 

 2016 2.763 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1987 1990 1.116 

 1993 1.259 

 1996 1.371 

 1999 1.583 

 2002 1.856 

 2005 1.967 

 2008 2.231 

 2011 2.363 

 2014 2.559 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1988 1991 1.091 

 1994 1.245 

 1997 1.341 

 2000 1.566 

 2003 1.787 

 2006 1.935 

 2009 2.193 

 2012 2.262 

 2015 2.436 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1989 1992 1.088 

 1995 1.196 

 1998 1.340 

 2001 1.576 

 2004 1.720 

 2007 1.911 

 2010 2.138 

 2013 2.223 

 2016 2.404 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1990 1993 1.085 

 1996 1.182 

 1999 1.365 

 2002 1.600 

 2005 1.695 

 2008 1.923 

 2011 2.037 

 2014 2.205 

 
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RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 78 of 84

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1991 1994 1.091 

 1997 1.175 

 2000 1.373 

 2003 1.566 

 2006 1.695 

 2009 1.922 

 2012 1.982 

 2015 2.135 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1992 1995 1.061 

 1998 1.188 

 2001 1.397 

 2004 1.525 

 2007 1.694 

 2010 1.895 

 2013 1.970 

 2016 2.131 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1993 1996 1.036 

 1999 1.196 

 2002 1.402 

 2005 1.485 

 2008 1.685 

 2011 1.785 

 2014 1.932 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1994 1997 1.068 

 2000 1.249 

 2003 1.423 

 2006 1.541 

 2009 1.747 

 2012 1.802 

 2015 1.940 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1995 1998 1.091 

 2001 1.283 

 2004 1.400 

 2007 1.556 

 2010 1.740 

 2013 1.809 

 2016 1.957 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1996 1999 1.110 

 2002 1.302 

 2005 1.379 

 2008 1.564 

 2011 1.657 

 2014 1.794 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1997 2000 1.114 

 2003 1.270 

 2006 1.376 

 2009 1.559 

 2012 1.608 

 2015 1.732 
RCM 8.5 

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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1998 2001 1.111 

 2004 1.212 

 2007 1.347 

 2010 1.507 

 2013 1.567 

 2016 1.695 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

1999 2002 1.114 

 2005 1.180 

 2008 1.339 

 2011 1.418 

 2014 1.536 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2000 2003 1.080 

 2006 1.170 

 2009 1.326 

 2012 1.368 

 2015 1.473 

 
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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2001 2004 1.034 

 2007 1.149 

 2010 1.286 

 2013 1.337 

 2016 1.446 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2002 2005 1.035 

 2008 1.174 

 2011 1.243 

 2014 1.346 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2003 2006 1.072 

 2009 1.215 

 2012 1.253 

 2015 1.350 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2004 2007 1.085 

 2010 1.213 

 2013 1.262 

 2016 1.365 
RCM 8.5 

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Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2005 2008 1.084 

 2011 1.148 

 2014 1.243 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2006 2009 1.093 

 2012 1.128 

 2015 1.215 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2007 2010 1.069 

 2013 1.112 

 2016 1.203 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2008 2011 1.013 

 2014 1.097 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2009 2012 1.008 

 2015 1.086 
RCM 8.5 

RCM 8.5 Worker's Comp and Megacap Reductions Revised July 14, 2017 Page 84 of 84

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2010 2013 1.056 

 2016 1.142 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2011 2014 1.064 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2012 2015 1.044 

Year of Initial 

Offset 

Year of 

Redetermination Ratio 

2013 2016 1.049