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Board Issues New C-240: Employer’s Statement of Wage Earnings Form

On 6/19/17, the Board issued Subject Number 046-949, which introduced a substantially revised C-240 form (Employer’s Statement of Wage Earnings) to the workers’ compensation community. The Subject Number provided additional guidance regarding the phrase “a substantial part of the year” in determining whether a similar worker payroll should be used. Significantly, the Subject Number and new C-240 form suggest that it is now permissible for an employer to attach payroll information in lieu of completing the payroll tables on the second page of the form.

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