After a workers’ compensation policy expires, the insurer is required to complete an audit of the employer’s payroll records to validate the correct premium amount is charged. The audited payroll information is also reported to the WCIRB and used to calculate an employer’s experience modification. If an insurer notifies the WCIRB that an employer has not complied with the insurer’s request for payroll records, the WCIRB will send a letter to the employer with the subject, “Payroll Records – Not Available.” For more information about the importance of audited payroll records, watch the “Payroll Records – Not Available” video (run time: 10:21).