1.1 This policy establishes the Organization's framework for compliance with applicable state workers' compensation statutes, which require employers to provide no-fault medical care, wage replacement, disability benefits, and rehabilitation services to employees who sustain injuries or develop illnesses arising out of and in the course of their employment. Workers' compensation is a state-mandated, employer-funded insurance program — each state enacts its own workers' compensation law with specific coverage requirements, benefit levels, and dispute resolution procedures. This policy applies to all employees of the Organization working in the United States, including full-time, part-time, temporary, and seasonal workers, unless excluded by the applicable state statute. The Organization maintains workers' compensation insurance coverage through its approved carrier in every state in which it employs workers, and all premiums are paid entirely by the Organization — no portion of the cost may be deducted from employee wages.

1.2 The HR department shall serve as the primary internal coordinator for all workers' compensation matters, working in close collaboration with the Organization's workers' compensation insurance carrier, the Environmental Health & Safety (EHS) function, the employee's supervisor, and, where applicable, external legal counsel and medical providers. The HR department's responsibilities include processing and reporting all workplace injury and illness claims to the insurance carrier within the timeframes required by state law (typically 24-72 hours of the employer being notified), coordinating medical treatment and return-to-work plans, managing transitional duty and light-duty assignments, maintaining OSHA injury and illness logs (Form 300, 300A, and 301), and ensuring that all statutory notices and posters regarding workers' compensation rights are displayed at every workplace.

2.1 All employees are required to report any work-related injury, illness, or near-miss incident to their immediate supervisor as soon as practicable, and no later than 24 hours from the time of the occurrence or discovery of the condition. Failure to report injuries promptly may delay access to workers' compensation benefits and may complicate the claims process. Upon receiving an injury report, the supervisor shall ensure the employee receives immediate first aid or emergency medical treatment as needed, complete the Organization's Incident Report Form documenting the date, time, location, circumstances, witnesses, and nature of the injury, and notify the HR department within the same business day. The HR department shall file the claim with the Organization's workers' compensation insurance carrier within the timeframe required by the applicable state law — typically within 3-5 business days of notification, though some states require reporting within 24 hours for serious injuries. For fatalities or incidents resulting in the hospitalisation of 3 or more employees, OSHA must be notified within 8 hours as required under 29 C.F.R. Section 1904.39.

2.2 The Organization maintains a strict anti-fraud policy regarding workers' compensation claims. Filing a fraudulent, false, or materially exaggerated workers' compensation claim is a criminal offence under the workers' compensation fraud statutes of most states and may result in criminal prosecution, fines, and imprisonment. Any employee found to have submitted a fraudulent claim, misrepresented the nature or extent of an injury, or failed to disclose a pre-existing condition that is material to the claim shall be subject to immediate termination of employment and referral to law enforcement and the state workers' compensation fraud bureau. Managers and supervisors who knowingly assist in or fail to report suspected fraudulent claims shall also be subject to disciplinary action. The Organization shall cooperate fully with the insurance carrier's Special Investigations Unit (SIU) and state fraud investigators in the investigation of any suspected fraudulent claim.

3.1 Employees with approved workers' compensation claims are entitled to all reasonable and necessary medical treatment for the work-related injury or illness, including physician visits, surgery, hospitalisation, prescription medications, physical therapy, and durable medical equipment, at no cost to the employee. In states that permit employer-directed medical care (e.g., Pennsylvania, Georgia), the Organization shall designate a panel of approved medical providers, and the employee shall select a treating physician from the panel for the initial treatment period. In states where the employee has the right to choose their own treating physician (e.g., New York, Illinois), the employee may seek treatment from any licensed provider. Wage replacement benefits during periods of disability are established by state law and typically equal two-thirds (66.67%) of the employee's average weekly wage at the time of injury, subject to the state's prescribed minimum and maximum weekly benefit rates. Temporary total disability benefits are paid when the employee is unable to work at all; temporary partial disability benefits are paid when the employee returns to work in a limited capacity at reduced earnings.

3.2 The Organization is committed to facilitating the earliest possible safe return to work for injured employees, recognising that timely return to productive activity promotes physical recovery, reduces the duration and cost of claims, and supports the employee's financial and psychological well-being. The Organization shall maintain a formal transitional duty (light duty) program that offers time-limited modified or alternative work assignments to employees who are medically able to perform some level of productive work but cannot yet return to their full pre-injury duties. Transitional duty assignments shall be developed based on the treating physician's written work restrictions and shall be reviewed and updated at each subsequent medical appointment. Transitional duty assignments shall not exceed 90 calendar days unless extended by the HR department based on the medical prognosis and the Organization's operational capacity. Employees who refuse a bona fide transitional duty assignment that is within their documented medical restrictions may forfeit their eligibility for ongoing wage replacement benefits, as permitted under applicable state law.

4.1 The Organization shall maintain workers' compensation insurance coverage in every state where it employs workers, with coverage limits that meet or exceed the statutory requirements of each state. Proof of coverage shall be available at every workplace, and the workers' compensation rights poster shall be displayed in a conspicuous location accessible to all employees, as required by state law. The Organization shall maintain OSHA 300, 300A, and 301 logs for each establishment, post the annual OSHA 300A summary from February 1 through April 30 as required under 29 C.F.R. Part 1904, and submit electronic injury and illness data to OSHA where required under the electronic reporting rule. The EHS function shall conduct quarterly safety audits, investigate all recordable incidents to identify root causes, and implement corrective actions to prevent recurrence. Workers' compensation claim trends, loss ratios, and experience modification rates (EMR) shall be reviewed quarterly by the HR department and the EHS function, with a comprehensive annual review presented to the executive leadership team. This policy shall be reviewed at least annually by the policy owner in consultation with the insurance carrier, Legal Counsel, and the EHS function to ensure alignment with current state laws, OSHA regulations, and industry best practices.