The Washington Department of Labor and Industries have begun mailing dividend checks to 100,000 employers as the final step of a process to return excess funds from the state's workers' compensation system.

Another 28,000 employers will receive credit toward their next workers' compensation premiums. The remaining 11,000 employers will have their dividends applied to premiums already owed or other debts.

"Labor and Industries strives to make sure no individual or group pays more or less than it should for workers' compensation insurance," said Director Judy Schurke.

"Last year, employers and workers enjoyed a partial workers' comp rate holiday," she said.

Employers and workers saved more than $300 million in workers' compensation premiums by not having to pay Medical Aid fund premiums during the second half of 2007.

To complete the rate holiday, employers who did not participate in the department's Retrospective Rating Program are also entitled to a one-time dividend. (Retro employers receive their proportionate share through their retrospective rating assessments.)

The dividends will total $37 million, and dividends will average $266 per employer. How much an individual employer receives will be based on the Accident Fund premium he or she paid in the second half of 2007. Checks will be sent to 100,000 employers in amounts ranging from $10 to several thousand dollars. About half the checks will be between $10 and $100. Another 28,000 employers will have their next-quarter premiums credited.

About 11,000 employers who owe workers' comp premiums or may otherwise have a debt with Labor and Industries or other agencies may see their dividends applied to those debts rather than receive a check directly. An employer will be notified if a dividend is applied to debts.

More information is available on the Web site at http://www.lni.wa.gov/ClaimsIns/Insurance/RatesRisk/RateHoliday/Default.asp.