Section 34 worker’s compensation is temporary total incapacity benefits. You qualify if your injury or illness leaves you unable to work for 5 or more full or partial days (the days do not have to be consecutive). You can receive benefits up to 156 weeks. Section 35 is temporary partial incapacity benefits. You qualify if you are able to work but earn less because of your injury or illness, which may include an injury that forces you to take a lower paying job or work fewer hours. You can receive benefits up to 260 weeks.
FAQs
What is the difference between Section 34 and Section 35 worker’s compensation?
What should I do if I am injured while on the job?
If you are injured while you are on the job, you should report the injury to a direct supervisor and file a notice of injury as soon as possible with the date, time and circumstance of the injury. This should be done for any worker’s compensation application you may file and, if it is a serious injury, any disability application you may file in the future with the PCRA.
Who do I get information from when my insurance rates change?
While the net pension check that you receive from the PCRA may increase or decrease based on your insurance rates, the PCRA is not your insurance provider. Any questions in regards to your insurance rates or plan coverage should be directed to your former employers’ HR/Payroll department for details.
Why did I receive two Form 1099-Rs this year?
The reason for this may be the fact that you are collecting a superannuation retirement and you turned 59 1/2 during the calendar year. If this has happened, the IRS codes each Form 1099-R before and after 59 1/2 differently in box 7, one a 2 (before 59 1/2) and the other a 7 (after 59 1/2). Both Form 1099-Rs need to be reported to the IRS when doing your returns. This will be the only time that you would receive two Form 1099-Rs during your retirement.
Why is my ex-spouse entitled to any of the retirement that I contributed to?
Your retirement allowance from the Plymouth County Retirement Association (PCRA), or any other retirement board in Massachusetts, is considered a marital asset just like a house, a car or any other investments. A divorce court can divide the retirement allowance or leave it alone, generally endorsing a property settlement agreed to by the parties.
Why is there a difference between the Gross distribution (box 1) and the Taxable Amount (box 2a) on my 1099-R?
Not all retirements will have this, but if there is a difference between your Gross Distribution (box 1) and your Taxable Amount (box 2a) on your Form 1099-R, it could mean one of a couple of things.
First, it could simply mean that you had some after-tax contributions in your account at the time of your retirement or the original member did if you are collecting a survivor benefit. Since those contributions have already been taxed, you do not have to pay taxes on them again, however, the IRS spreads the non-taxable amount over a number of years based on the Simplified General Rule or Method.
The second reason is that you are collecting an accidental disability retirement. An accidental disability retirement consists of annuity and pension just like a superannuation retirement, however, only the annuity portion of this retirement is taxable.
