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Workers Compensation
 9 Months Ended
Sep. 30, 2015
Insurance [Abstract]  
Workers Compensation
WORKERS COMPENSATION
The Company has agreements with various insurance carriers to provide workers compensation insurance coverage for worksite employees. Insurance carriers are responsible for administrating and paying claims. The Company is responsible for reimbursing each carrier up to a deductible limit per occurrence.
The following summarizes the activities in the liability for unpaid claims and claims adjustment expenses (in thousands):
 
For the nine months ended September 30, 2015
 
For the year ended December 31, 2014
Liability for unpaid claims and claims adjustment
   at beginning of period
$
92,406

 
$
58,610

Incurred related to:
 

 
 

Current year
64,094

 
61,669

Prior years
3,824

 
(4,725
)
Total incurred
67,918

 
56,944

Paid related to:
 

 
 

Current year
(11,113
)
 
(11,003
)
Prior years
(22,509
)
 
(12,145
)
Total paid
(33,622
)
 
(23,148
)
Reclassification from workers compensation receivable
5,087

 
—

Liability for unpaid claims and claims adjustment
   at end of period
131,789

 
92,406

Other premiums and collateral liabilities
27,485

 
19,820

Total workers compensation liabilities at end of
   period
$
159,274

 
$
112,226

Current portion included in worksite employee-
   related liability
38,246

 
36,778

Long term portion
$
121,028

 
$
75,448


 
Under the terms of its agreements with its workers compensation insurance carriers, the Company collects and holds premiums in restricted accounts pending claims payments by the claims administrator. As of September 30, 2015 and December 31, 2014, such restricted amounts of $37.8 million and $36.5 million, respectively, are presented as restricted cash and restricted investments within WSE-related assets in the accompanying consolidated balance sheets. In addition, at September 30, 2015 and December 31, 2014, $104.3 million and $69.4 million, respectively, are presented as restricted long-term investments.

The reclassification from workers compensation receivable resulted from the return of collateral to the Company following a negotiated amendment of the underlying contract with a carrier.