No. Workers comp is often included in payroll calculations, but its not part of the program and not part of Payroll Costs*
If you have a situation where PPP funds are being used to pay workers that are sitting at home, most states WC boards are NOT counting that pay for premium purposes.
The definition of payroll costs excludes employer federal taxes, workers compensation premiums, payments to independent contractors, and payments to employees for leave covered under the Families First Coronavirus Response Act.
