Workers' Compensation Claims (Tables)

3 Months Ended

Mar. 31, 2020

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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,
	2020			2019
Beginning balance
Workers' compensation claims liabilities	$	438,986		$	413,397
Add: claims expense accrual
Current period		38,492			40,385
Prior periods		(813	)		(1,700	)
		37,679			38,685
Less: claim payments related to
Current period		1,550			1,459
Prior periods		29,677			27,716
		31,227			29,175
Change in claims incurred in excess of retention limits		(128	)		(35	)
Ending balance
Workers' compensation claims liabilities	$	445,310		$	422,872
Incurred but not reported (IBNR)	$	282,497		$	268,291
Ratio of IBNR to workers' compensation claims liabilities		63	%		63	%