The Wisconsin Compensation Rating Bureau (WCRB) has established a new unit statistical code for reporting certain payroll for this unprecedented event: Unit Statistical Code 0012 - Paid Furloughed Workers during a Governmental Emergency Order Impacting Employment There is a $0.00 rate for this new code, as there is no justification for charging premium based on payroll that creates no workers compensation exposure.  By definition, a furloughed employee is one who is still being paid where they have been given a temporary layoff, an involuntary leave or another modification of normal working hours for a specified duration.  Keeping and maintaining accurate, verifiable payroll records will be very important.   If these wages cannot be confirmed and verified, 100% of the wages will be assigned to the employee’s normal classification code.  For additional information, please view the link to information below, or contact a R&R Commercial Insurance Consultant for more details.For more information and FAQ's from the WCRB, https://www.wcrb.org/misc/WCRBCovid19.pdf