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The New York Compensation Insurance Rating Board requires insurance carriers to audit the payroll records of employers for the purpose of determining premiums for workers’ compensation policies. In certain cases, our policyholders are permitted to file a premium audit payroll statement (PA-2) detailing classifications and payrolls for the policy period just ended. In these instances (excluding such industries as construction), the policyholder is sent a payroll statement form (PA-2) to complete in place of providing business records for an audit.
If you receive the PA-2 form in the mail you will be asked to fill-in your total gross payroll (minus any premium overtime) paid within each classification listed. Specific instructions regarding your industry are included on the back of each Payroll Statement Form.