Workers’ Compensation Annual Payroll Report

All PTAs must pay the base Workers’ Compensation premium, which is part of the California State PTA Insurance Program, whether or not they hire employees.

Each unit, council, and district PTA must file a Workers’ Compensation Annual Payroll Report no later than January 31 of each year. This report will cover the period of January 5 through January 4 of the preceding year. If no one was hired, complete all the information requested and write, “No one paid,” sign and forward through channels.

Any individuals paid directly by PTA are considered employees of the PTA and must be listed by name of individual worker, type of work performed, dates worked, amount paid, and whether this person has his/her own Workers’ Compensation insurance on the Workers’ Compensation Annual Payroll Report. If the PTA does not pay the worker directly but donates the money to the school, do not list the worker.

If total payments (gross) for ALL employees are more than $1,000, a PTA will incur an additional premium.

For example: $2,500 total (gross) payments, less $1,000 = $1,500 x 5% = $75 premium for this PTA. $200 (Base Premium) + $75 (5% surcharge) = $275 (Total Premium).

PTAs can avoid paying this additional premium by not hiring or making payments to individuals. If the PTA membership votes to support a program that requires payments to individuals in any capacity, ask your school district to employ and pay that person, and gift the funds to the school district for the expense. This not only reduces the cost to support programs, it offers an additional layer of protection against potential liability and removes the PTA’s responsibility for filing government-required employee reporting forms and payroll withholding. If the school district pays the individual with monies gifted from a PTA, the PTA does NOT have to report this activity on the Workers’ Compensation Annual Payroll Report.

For more information on Workers’ Compensation Insurance, please review the Insurance and Loss Prevention Guide.

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