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Workers' Compensation Claims (Tables) | 12 Months Ended
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Dec. 31, 2021
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, |
|  |  | 2021 |  |  | 2020 |  |  | 2019 |
Beginning balance |  |  |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities |  |  | $ | 357,746 |  |  | $ | 438,986 |  |  | $ | 413,397 |
Add: claims expense accrual |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  |  | 75,786 |  |  |  | 147,097 |  |  |  | 161,691 |
Prior periods |  |  |  | (9,225 | ) |  |  | (6,383 | ) |  |  | (13,355 | )
|  |  |  | 66,561 |  |  |  | 140,714 |  |  |  | 148,336 |
Less: claim payments related to |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  |  | 15,063 |  |  |  | 22,877 |  |  |  | 24,414 |
Prior periods |  |  |  | 129,138 |  |  |  | 198,620 |  |  |  | 98,445 |
|  |  |  | 144,201 |  |  |  | 221,497 |  |  |  | 122,859 |
Change in claims incurred in excess of retention limits |  |  |  | (699 | ) |  |  | (457 | ) |  |  | 112 |
Ending balance |  |  |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities |  |  | $ | 279,407 |  |  | $ | 357,746 |  |  | $ | 438,986 |
Incurred but not reported (IBNR) |  |  | $ | 153,838 |  |  | $ | 210,798 |  |  | $ | 285,191 |
Ratio of IBNR to workers' compensation claims liabilities |  |  |  | 55 | % |  |  | 59 | % |  |  | 65 | %
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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