Workers' Compensation Claims (Tables)

12 Months Ended

Dec. 31, 2022

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Summarizes Aggregate Workers' Compensation Reserve Activity

The following table summarizes the aggregate workers' compensation reserve activity (in thousands):
 

	Years Ended December 31,
	2022			2021			2020
Beginning balance
Workers' compensation claims liabilities	$	279,407		$	357,746		$	438,986
Add: claims expense accrual
Current period		19,146			75,786			147,097
Prior periods		(11,337	)		(9,225	)		(6,383	)
		7,809			66,561			140,714
Less: claim payments related to
Current period		4,450			15,063			22,877
Prior periods		67,581			129,138			198,620
		72,031			144,201			221,497
Change in claims incurred in excess of retention limits		802			(699	)		(457	)
Ending balance
Workers' compensation claims liabilities	$	215,987		$	279,407		$	357,746
Incurred but not reported (IBNR)	$	110,824		$	153,838		$	210,798
Ratio of IBNR to workers' compensation claims    liabilities		51	%		55	%		59	%

Summary of Risk Retained by Insured Program after Considering Loss Portfolio Transfers and Current Insurance Arrangements

The following is a summary of the risk retained by the Company under its insured program after considering the effects of the loss portfolio transfers and current insurance arrangements:

Year	Claims risk retained
2014	No
2015	No
2016	No
2017	No
2018 (1)	No
2019 (1)	Yes
2020	Yes
2021 - Through June 30	Yes
2021 - July 1 and after	No
2022	No

(1) LPT 2 excluded approximately 10% of claims from 2018 and included an approximately offsetting amount of claims from 2019.