Sampson v. Weld County School District

Opinion by JUDGE PIERCE Paul Sampson (claimant) contests a final order of the Industrial Claim Appeals Office (Panel) which
held that § 8-51-101(1)(c), C.R.S. (1988 Cum. Supp.) allows an offset for Social Security disability benefits against workmen's
compensation benefits even though the claimant's present employer did not pay social security taxes. We affirm. Claimant sustained an industrial injury while working for Weld County School District RE-1 (employer). During his employment
with that entity, he was covered under the Public Employees Retirement Association (PERA) retirement program. The employer
made contributions to PERA and was not required to pay Social Security taxes on claimant's earnings.