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Workers' Compensation Claims (Tables)

12 Months Ended

Dec. 31, 2020

Text Block [Abstract]

Summarizes Aggregate Workers' Compensation Reserve Activity

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

			Years Ended December 31,
			2020				2019				2018
Beginning balance
Workers' compensation claims liabilities			$	438,986			$	413,397			$	363,517
Add: claims expense accrual
Current period				147,097				161,691				162,525
Prior periods				(6,383	)			(13,355	)			(3,846	)
				140,714				148,336				158,679
Less: claim payments related to
Current period				22,877				24,414				23,444
Prior periods				198,620				98,445				85,603
				221,497				122,859				109,047
Change in claims incurred in excess of retention limits				(457	)			112				248
Ending balance
Workers' compensation claims liabilities			$	357,746			$	438,986			$	413,397
Incurred but not reported (IBNR)			$	210,798			$	285,191			$	260,529
Ratio of IBNR to workers' compensation claims    liabilities				59	%			65	%			63	%

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Workers compensation reserve activity.

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