Workers’ Compensation Annual Payroll Report

All unit, council and district PTAs must file a Workers’ Compensation Annual Payroll Report, even if no one was paid. Reports must be forwarded through channels and received by California State PTA no later than January 31. The report covers payments to workers made from January 5 through January 4. The previous treasurer should have compiled a list of payments made from January to the end of the term for the current treasurer to use in preparing this annual report.

If no one was employed during the report period, complete the information as requested and write “no one paid” in the area where one would list any employee’s name.

If workers were paid (even for one hour), report the name of the worker, specific type of work performed, date worked, amount paid and whether the worker carried personal Workers’ Compensation insurance.

  • If the PTA does not pay the worker directly but donates the money to the school, do not list the worker.
  • Individuals paid directly, including employees and independent contractors, are considered to be hired by the PTA and must be listed on this form (PTA as an Employer).
  • If independent contractors have their own Workers’ Compensation insurance they are listed with wages shown as “$0” and a copy of their certificate of insurance must be included with the form. The association will not pay any additional premium for independent contractors who have their own Workers’ Compensation insurance.
  • Workers’ Compensation insurance is NOT the same as general liability insurance. If an independent contractor does not have their own workers’ compensation insurance, wages paid to them must be included on the Workers’ Compensation Annual Payroll Report.

You must be specific about what type of work is performed (see Workers’ Compensation Annual Payroll Report). Some examples:

  • Babysitters must be listed on this form when paid by the PTA (PTA-Provided Babysitting Services).
  • Off-duty policemen hired by PTA, with payment made by the PTA directly to the officer, must be listed on this form.
  • Individuals such as technology aides paid by a school district or other employer are NOT considered to be hired by the PTA and are not listed on this form.
  • Individuals such as technology aides paid by a PTA as independent contractors ARE considered to be hired by the PTA and ARE listed on this form.
  • Individuals paid by the PTA and the PTA has filed any employment report ARE considered to be hired by the PTA and ARE listed on this form.
  • Payments to police departments or security agencies for security personnel are not included, if the persons were salaried by the department or agency during the period of service to the PTA.

See Workers’ Compensation Annual Payroll Report.

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