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Labor and Economic Opportunity

WC-114 Compensation Supplement Fund fill-in form

As part of the 1980 amendments to the Workers’ Disability Compensation Act (WDCA), the legislature created a "cost of living" factor increasing weekly compensation benefits for a large group of eligible claimants. As a result, beginning January 1, 1982, injured workers with injury dates from September 1, 1965 to December 31, 1979 became eligible to receive additional weekly supplemental benefits if they had a total incapacity to work, and receive or entitled to receive, weekly benefits equal to the maximum payable under the provision of the WDCA. Those insurers and self-insurers requesting reimbursement for supplemental benefits paid are reimbursed either in the form of a payment (state warrant) from legislative-approved appropriations or in the form of Corporate Income Tax (CIT) tax credits or Michigan Business Tax (MBT) "certificated" tax credits and should be requested using the WC-114. When completing the WC-114, be sure to use the correct quarterly Reimbursement Periods shown on the Reimbursement Period charts for 2012 - 2022.

Select for Form WC-114