Basic (09-08)

# DI 52170.025 Rounding Rules for Offset Computations

There are rounding rules to consider when manually computing benefit amounts in workersâ€™ compensation (WC) and public disability benefit (PDB) offset cases. Different rules apply to periods before 06/1982 and periods beginning 06/1982. It is critical to use the rounding rules correctly to ensure accurate benefit amounts. For more information, see RS 00601.020 - Rounding of Benefits.

## A. Rounding benefit amounts payable after offset

### 1. Before June 1982

Round up to the next higher multiple of \$.10 for monthly benefit amounts payable after offset.

### 2. June 1982 or later

Round down to the next lower multiple of \$.10 for monthly benefit amounts payable after offset.

## B. Example: Worker and 3 auxiliaries entitled to disability (DIB)

 HA DOED 05/1981 WC Offset Date 07/1981 Monthly WC \$250.00 80 percent Average Current Earnings (ACE) \$675.00 05/1981 PIA: \$316.40 FMAX: \$474.80 Aux MBA (3 children) \$52.80 06/1981 PIA: \$351.90 FMAX: \$528.00 Aux MBA (3 children) \$58.70 06/1982 PIA: \$377.90 FMAX: \$377.90 Aux MBA (3 children) \$62.90 07/1981 80 percent ACE \$675.00 Monthly WC -\$250.00 \$425.00 PIA payable to HA -351.90 \$ 73.10 (Divided by 3 auxiliaries = \$24.40 (24.36 rounded up.)

In 06/1982, WC increases to \$290.00 per month. Recompute the amounts payable from the first month of offset, rounding up for intermediate steps prior to 06/1982.

 07/1981 80 percent ACE \$675.00 Monthly WC -290.00 \$385.00 PIA payable to HA - 351.90 \$ 33.10 (Divided by 3 auxiliaries =\$11.03 (which is rounded to 11.10 because this intermediate step was for a month prior to June 1982) + 4.20 (COLA) \$ 15.30 payable to each auxiliary

In 09/1982 one auxiliary terminates.

You can use the Expedient method to redistribute the amounts previously payable after offset to three auxiliaries to the remaining two auxiliaries:

Step 1: FMAX = \$566.60 minus PIA \$377.90 yields an adjusted MAX of \$188.70.

Step 2: \$15.30 payable after offset to each auxiliary, times three auxiliaries = \$45.90.

Step 3: \$188.70 minus \$45.90 = \$142.80 total offset to three auxiliaries.

Step 4: Subtract the total offset (\$142.80) from the adjusted MAX (\$188.70) and divide by two to arrive at the new amount payable after offset for the two remaining auxiliaries: \$22.90 each (22.95 rounded down). See DI 52150.070 for more information about using the Expedient method to compute offset.

 To Link to this section - Use this URL: http://policy.ssa.gov/poms.nsf/lnx/0452170025 DI 52170.025 - Rounding Rules for Offset Computations - 05/18/2009 Batch run: 02/19/2014 Rev:05/18/2009