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Workers' Compensation Claims (Tables) | 6 Months Ended
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Jun. 30, 2022
Text Block [Abstract] |
Summarizes Aggregate Workers' Compensation Reserve Activity | The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
| Three Months Ended |  |  | Six Months Ended |
| June 30, |  |  | June 30, |
| 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Beginning balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 262,646 |  |  | $ | 362,663 |  |  | $ | 279,407 |  |  | $ | 357,746 |
Add: claims expense accrual |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  | 4,541 |  |  |  | 35,743 |  |  |  | 8,825 |  |  |  | 69,013 |
Prior periods |  | (6,458 | ) |  |  | (5,483 | ) |  |  | (9,377 | ) |  |  | (6,663 | )
|  | (1,917 | ) |  |  | 30,260 |  |  |  | (552 | ) |  |  | 62,350 |
Less: claim payments related to |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  | 803 |  |  |  | 3,927 |  |  |  | 1,028 |  |  |  | 4,979 |
Prior periods |  | 18,257 |  |  |  | 73,240 |  |  |  | 36,291 |  |  |  | 99,005 |
|  | 19,060 |  |  |  | 77,167 |  |  |  | 37,319 |  |  |  | 103,984 |
Change in claims incurred in excess of retention limits |  | (159 | ) |  |  | (23 | ) |  |  | (26 | ) |  |  | (379 | )
Ending balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Workers' compensation claims liabilities | $ | 241,510 |  |  | $ | 315,733 |  |  | $ | 241,510 |  |  | $ | 315,733 |
Incurred but not reported (IBNR) | $ | 124,320 |  |  | $ | 190,818 |  |  | $ | 124,320 |  |  | $ | 190,818 |
Ratio of IBNR to workers' compensation claims liabilities |  | 51 | % |  |  | 60 | % |  |  | 51 | % |  |  | 60 | %
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
2022 | 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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