This lack of data complicated the estimation of workers' compensation premiums and claims by business size by state, and required the researchers to use a variety of complex steps and assumptions. While the level of burden in specific states is identified, the study indicates the tentative nature of the state estimates given the possibility of substantial error in the disaggregated data. A major conclusion of the study is that improvement is needed in data gathering on workers' compensation at both the national and state levels. This report presents, for the first time, an assessment of workers' compensation burden by business size and by state. When measured by claims payments relative to earnings, the burden for small business is relatively greater but seems to have decreased recently.
Several states have heavy worker's compensation burden based on all measures of burden used.
It is difficult to draw any definite conclusions between the state data on burden and rules governing worker's compensation by state. Small business generates relatively more claims payments than large business, indicating that small business is clustered in industries that generate more claims. This suggests that future research on assessing burden should concentrate more on industries and less on states.