Workers' Compensation Claims (Tables)

3 Months Ended

Mar. 31, 2019

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Summarizes Aggregate Workers' Compensation Reserve Activity

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

	Three Months Ended
	March 31,
	2019			2018
Beginning balance
Workers' compensation claims liabilities	$	413,397		$	363,517
Add: claims expense accrual
Current period		40,385			39,052
Prior periods		(1,700	)		(6	)
		38,685			39,046
Less: claim payments related to
Current period		1,459			1,133
Prior periods		27,716			22,535
		29,175			23,668
Add: Change in claims incurred in excess of retention limits		(35	)		(21	)
Ending balance
Workers' compensation claims liabilities	$	422,872		$	378,874
Incurred but not reported (IBNR)	$	268,291		$	217,492
Ratio of IBNR to workers' compensation claims liabilities		63	%		57	%