(In effect as of
TABLE 17.
OFFSET PROVISIONS IN STATE WORKERS' COMPENSATION LAWS
Section 23.30.225(a)--When periodic
retirement of survivors' benefits are payable under Title II of the Social
Security Act (42 U.S.C., 301 et. seq.), the weekly compensation for total
disability or death shall be reduced by an amount equal to one-half of the
Federal benefits for such week.
(b)--When a claim has been filed under this chapter, any weekly
disability benefits payable shall be offset by benefits in accordance with 42
U.S.C., 401 et. seq., by an amount which exceeds 80 percent of the employee's
average weekly wage at the time of injury.
(c)--When employer contributions to a pension or profit sharing plan are
included in the calculation of the compensation rates, any pension or plan
payments during a week are offset.
Section 11-9-522(f)--Permanent total
disability benefits shall be paid during the period of such permanent total
disability until the employee reaches the age of 65; provided, with respect to
permanent total disabilities resulting from injuries which occur after age 60,
regardless of the age of the employee, permanent total disability benefits are
payable for a period of 260 weeks.
Section 4753--Additional compensation for
subsequent injuries shall be reduced by any monetary payments from any source,
except for a pension or a service-connected disability which was incurred in
the
Section 4904--Permits liens to be made against
temporary total disability indemnity for any unemployment compensation
disability benefits being received.
Section
8-42-103 and 8-42-114--Temporary total, temporary partial, permanent partial,
permanent total and death benefits, shall be reduced by 50 percent of any
Federal OASDI payments and by the percentage of contribution made by the
employer to any retirement, pension or disability plan. In the case of permanent total disability
benefits, all contributions made by the employer pursuant to a collective
bargaining agreement shall be considered to have been made by the
employee. Further, offset of permanent
total disability benefits by federal OASDI or employer paid retirement benefits
shall only apply if the award on which permanent total disability was based
occurred after the individual reached the age of 45.
Section 8-42-103-Periodic temporary and
permanent total disability benefits shall be offset by 100% of any workers’
compensation benefits received from another state or federal government.
TABLE 17. OFFSET PROVISIONS (cont.)
Section 31-307(e)--An employee's total
incapacity shall be reduced while the employee is entitled to receive old age
insurance benefits pursuant to the Federal Social Security Act. The amount of each reduced workers'
compensation payment shall equal the excess, if any, of the workers'
compensation payment over the old age insurance benefits.
Section 440.15(10)--Provides that if an
employee is entitled to both workers’ compensation benefits and Social Security
benefits, the Social Security benefits will be primary and workers’
compensation benefits supplementary. The
sum of any combined benefits must not exceed 80% of the worker’s average weekly
wage.
Section 440.15(9)(a)--Weekly compensation
benefits for disability are offset by the amount of any Federal payments under
42 U.S.C. sections 402 and 423 so that the claimant's total benefits do not
exceed 80 percent of his/her average weekly wage.
Section 440.15(10)(a)--No weekly
compensation payments are made for temporary or permanent total disability
under the workers' compensation law for any week in which unemployment
compensation benefits are paid.
Section 440.15(10)(b)--Offsets wage-loss or
temporary partial disability benefits by the amount of any unemployment
compensation benefit payments.
Section 440.39(3)(a)--Provides that
workers' compensation benefits received by a migrant worker will be offset 100
percent against any benefits recovered under the Migrant and Seasonal
Agricultural Worker Protection Act.
Section O.C.G.A. $34-9-243--Provides a
credit for payments made to an employee pursuant to a disability plan, a wage
continuation plan, or a disability insurance policy.
Section 342.730(5)--Benefits shall be
offset by unemployment insurance benefits paid during period of temporary total
or permanent total disability.
Section 1225--Permanent total disability
benefits payable under the Act will be reduced for those recipients who are
also receiving Federal OASDI benefits.
This reduction is to be made only to the extent that the amount of the
combined Federal and State workers' compensation benefits would otherwise cause
or result in a reduction of the Federal benefits pursuant to the Social
Security Act (42 U.S.C., Section 424a).
TABLE 17. OFFSET PROVISIONS (cont.)
Section 1225-B--No compensation will be
paid for temporary or permanent total disability or supplemental earnings
benefits during any week in which the employee is receiving or entitled to
receive unemployment compensation benefits.
Section 222--Offsets benefits for personal
injury or disease under an insured disability or medical payments plan against
payments for workers' compensation.
Section 220--Reduces benefit payments by
the amount of any concurrent unemployment compensation benefits, excluding lump
sum settlements and scheduled permanent partial disabilities.
Section 221--Reduces total and partial
disability benefits by:
(1) fifty percent of the
amount of old age insurance benefits received under the Federal Social Security
Act;
(2) the after tax amount
of the payments received under an employee benefit plan provided by the same
employer, if the employee did not contribute directly to the plan; and,
(3) the proportional
amount, based upon the ratio of the employer's contributions to the total
contributions, if the employee did contribute directly to the plan.
Section 36(1)(a)--Cost-of-living increases
for employees who
are
entitled to compensation for permanent total disability under this section and
for disability under the Federal Social Security Act will be reduced to avoid a
diminution of the Federal benefits.
Section 36 B(1)--No benefit shall be payable
for temporary total and permanent total disability for any week in which the
employee has received or is receiving unemployment compensation benefits.
Section 36 B(2)--Any unemployment
compensation benefits received will be credited against partial disability
benefits for the same period or credited against any future partial disability
benefits which are or may become payable.
Section 418.354--Temporary total disability
benefits will be reduced by 50 percent of any Social Security benefits; and by
amounts received after taxes under any self-insurance plan, wage continuation
plan, pension or retirement plan provided by the
employer
to which the employee does not contribute.
TABLE 17. OFFSET PROVISIONS (cont.)
Section 418.354(1)(f)--Temporary total
disability benefits will be coordinated with those from employer contributions
to a qualified profit sharing plan where the employer does not provide a
pension plan.
Section 418.358--Offsets temporary total,
permanent total, and permanent partial disability benefits under the Workers'
Compensation Act dollar for dollar by unemployment compensation benefits.
Section 176.101, Sub. 4--After $25,000 is
paid for permanent total disability, benefits paid by any government disability
program, or any old age and survivors' insurance benefits program are credited
against workers' compensation benefits, if such disability benefits are
occasioned by the same injury.
Section 176.111, Sub. 21--Death benefits
shall not exceed 100 percent of the deceased employee's weekly wage at the time
of the injury causing his death, when the total weekly government survivor
benefits and the State workers' compensation benefits are combined, nor be
payable for any week in which the government benefits exceed such percentage.
Sections 39-71-701(2)and 39-71-702(2)--If
periodic disability benefits are payable to the worker under the Federal OASDI,
weekly temporary total and permanent total disability benefits resulting from
both injury and occupational disease shall be reduced by an amount
approximating one-half (but not below zero) of the Federal benefit for such
week which amount is to be calculated from the date of the Social Security
disability entitlement.
NEW
Section 34:15-29--Workers' compensation
benefits may be offset against disability pension benefits or payments.
Section 34:15-95.4--Supplemental benefits
for permanent total disability and death shall be offset by Federal survivor or
disability benefits, black lung, or disability pension benefits.
Section 34:15-95.5--Reduces permanent total
disability or subsequent injury benefits of individuals under age 62 by Social
Security benefits where the period of disability began after
TABLE 17. OFFSET PROVISIONS
(cont.)
Section 52-1-70 A&B--Offsets
unemployment compensation benefits against total disability benefits. If a worker is concurrently entitled to both
types of benefits, the unemployment compensation benefits shall be primary and
total disability benefits shall be supplemental only, and the sum of the two
benefits shall not exceed the amount of total disability benefits otherwise
payable.
Section 52-47.1A--Unless otherwise
contracted for by the worker and employer, workers’ compensation benefits shall
be limited so that no worker receives more in total payments, including wages
and benefits, from the employer by not working than by continuing to work. Compensation benefits under the Workers’
Compensation Act shall accordingly be reduced, if necessary, to account for any
wages and employer-financed disability benefits a worker receives after the
time of injury. For the purposes of this section, total payments shall be
determined on an after-tax basis. This
section does not apply to Social Security payments, employer-financed
disability benefits, benefits or payments a worker received from a prior
employer, payments for medical or related expenses, or general retirement
payments, except it does apply to disability retirement benefits.
Section 16(1-c) and(7)--Applies a statutory
offset of a sole surviving spouse's compensation by up to 50 percent of his or
her Social Security benefits, if any.
Further, provides that in computing the offsets, any increase in
benefits under the Social
Security
Act that occurs after the date of death shall not be considered; and any such
offset shall be equally applicable to payments under the Social Security Act
which are received retroactively, but shall not apply to increases for such
benefits received retroactively.
Section 97-42.1--Provides that compensation
for temporary total or permanent total disability benefits may be reduced by
the amount of any unemployment insurance benefits received for the same period.
Section 65-05-08--Offsets wages earned
against disability benefits. Any worker
who fails to report wages received from any part-time or full-time employment
is required to repay benefits overpaid due to injured worker’s failure to
report wages.
TABLE 17. OFFSET PROVISIONS (cont.)
Section 65-05-09.1--The aggregate benefits
payable for temporary total or permanent total disability shall be reduced, but
not below zero, by an amount equal as nearly as practical to one-half of the
benefits payable under Title II of the Social Security Act (42 U.S.C. 423) and
will not be affected by any increase or decrease in Federal benefits. Any escalation of temporary or permanent
total disability benefits, which would adversely affect the bureau's right to
offset workers' compensation benefits against Social Security benefits, shall
not be applicable to persons whose benefits are offset, as provided for in this
chapter.
Section 65-05-09.2--Retirement Offset. If a claimant is entitled to permanent total
disability benefits and Social Security retirement benefits under 42 U.S.C.
sections 402 and 405, the aggregate wage-loss benefits payable under this title
must be determined in accordance with this section. The employee's Social Security retirement
offset must equal 40 percent of the calculated ratio of the employee's average
weekly wages, as calculated on the
commencement
of the first, or recurrent, disability to the current
State's
average weekly wage. Any offset
calculated cannot exceed 40 percent of the employee's weekly Social Security
retirement benefit. If a claim has been
accepted on an aggravation basis and the worker is eligible for Social Security
benefits, the bureau's offset must be proportionally calculated.
Section 4123.56--Applies an offset against
temporary total disability payments in the event of concurrent and duplicative
benefits under an employer funded non-occupational benefits plan.
Title 85, Section 45(B)--Prohibits an
employee from receiving temporary total disability benefits covering the same
period of time as unemployment compensation benefits received by the employee
as provided by the Oklahoma Employment Security Commission.
Section 656.209--Provides for a Social
Security offset against permanent total disability benefits determined and
authorized by the Department in each case.
Such offsets must not result in a reduction of benefits to an amount
less than the greater of the workers' compensation benefit, the total family
benefit under Social Security, or 80 percent of the average current earnings as
determined by Social Security.
TABLE 17. OFFSET PROVISIONS (cont.)
Section 204(a)--Provides that 50 percent of
Social Security old age or retirement benefits, and 100 percent of severance
benefits and the benefits from an employer-funded pension plan and unemployment
compensation shall be offset against workers' compensation benefits.
Section 28-33-45(a)&(b)--Offsets
retirement benefits against workers’ compensation benefits so that the sum is
equal to the greater of the compensation or retirement benefits for which
employee is eligible. Offset provision is
not applicable to employee collecting retirement benefits while collecting
compensation for an injury sustained before age 55 and more than five years
prior to retirement.
Section 42-7-67(A)&(C)--Compensation
for an injury or death of a member of the State National Guard will be reduced
by the amount of any Federal benefit payments; however, if the State benefits
are greater than the Federal benefits due, the member may elect to receive the
State benefits and thereby not be subject to any offset of benefit payments.
Section 62-4-7--Permanent total disability
benefits are limited to the difference between 150 percent of weekly benefits
and amounts received for social security retirement benefits.
Section 50-6-207(4)(A)(i)--Provides for a
reduction of permanent total disability (PTD) benefits by the amount of old age
benefit payments attributable to employer contributions which employee may
receive under the Social Security Act.
By case law, employer contributions are deemed to account for one-half
of old age benefit.
Section 34A-2-413(4)--After the first 312
weeks of permanent total disability payments have been made, future payments
will be reduced by the dollar amount of 50 percent of the Social Security
retirement benefits received by the employee during the same period.
Section 34A-2-414(2)(A)(ii)--Reduces weekly
death benefits to wholly dependent spouses after the first six-year period
following an employee's death by 50 percent of any Federal Social Security
death benefits.
TABLE 17. OFFSET PROVISIONS (cont.)
Section 51.32--Reduces temporary and
permanent total disability benefits to allow an offset for Social Security
retirement benefits under the Federal OASDI, in a manner similar to Section
51.32.220.
Section 51.32.220--Reduces temporary and
permanent total disability benefits for persons under age 65 by an amount equal
to the benefits payable under the Federal OASDI, under certain conditions.
Section 102.44(5)--Reduces disability
benefits under this section when the employee also receives Social Security
disability benefits. Combined workers'
compensation and Social Security disability benefits are limited to 80 percent
of the employee's average current earnings.
However, such benefits may not be reduced to an amount less than the
benefits payable under this chapter.
Section 27-14-404(iii)--Prohibits an
employee who is receiving unemployment compensation to receive temporary total
disability benefits under the Workers' Compensation Act.
The
following jurisdictions DO NOT
provide a statute in their workers’ compensation law applicable to offset provisions: