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Workers' Compensation Claims (Tables) | 9 Months Ended
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Sep. 30, 2021
Text Block [Abstract] |
Summarizes Aggregate Workers' Compensation Reserve Activity | The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
| Three Months Ended |  |  | Nine Months Ended |
| September 30, |  |  | September 30, |
| 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Beginning balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 315,733 |  |  | $ | 336,504 |  |  | $ | 357,746 |  |  | $ | 438,986 |
Add: claims expense accrual |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  | 2,394 |  |  |  | 35,138 |  |  |  | 71,407 |  |  |  | 106,359 |
Prior periods |  | (823 | ) |  |  | (2,977 | ) |  |  | (7,486 | ) |  |  | (5,163 | )
|  | 1,571 |  |  |  | 32,161 |  |  |  | 63,921 |  |  |  | 101,196 |
Less: claim payments related to |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  | 6,149 |  |  |  | 7,046 |  |  |  | 11,129 |  |  |  | 13,123 |
Prior periods |  | 14,018 |  |  |  | 15,640 |  |  |  | 113,022 |  |  |  | 181,170 |
|  | 20,167 |  |  |  | 22,686 |  |  |  | 124,151 |  |  |  | 194,293 |
Change in claims incurred in excess of retention limits |  | (138 | ) |  |  | 1,369 |  |  |  | (517 | ) |  |  | 1,459 |
Ending balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 296,999 |  |  | $ | 347,348 |  |  | $ | 296,999 |  |  | $ | 347,348 |
Incurred but not reported (IBNR) | $ | 162,382 |  |  | $ | 203,595 |  |  | $ | 162,382 |  |  | $ | 203,595 |
Ratio of IBNR to workers' compensation claims liabilities |  | 55 | % |  |  | 59 | % |  |  | 55 | % |  |  | 59 | %
Summary of Risk Retained by Insured Program after Considering Loss Portfolio Transfers and Current Insurance Arrangements | The following is a summary of the risk retained by the Company under its insured program after considering the effects of the loss portfolio transfers and current insurance arrangements:
Year | Claims risk retained
2014 | No
2015 | No
2016 | No
2017 | No
2018 (1) | No
2019 (1) | Yes
2020 | Yes
2021 - Through June 30 | Yes
2021 - July 1 and after | No
(1) LPT 2 excluded approximately 10% of claims from 2018 and included an approximately offsetting amount of claims from 2019.

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- Definition Summary of risk retained by insured program after considering loss portfolio transfers and current insurance arrangements. + References No definition available. + Details
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- Definition Workers compensation reserve activity. + References No definition available. + Details
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