States Ranked by Workers' Comp Cost A ccording to the Fiscal Data Bulletin for State Workers' Compensation Systems released in September 2005 by the National Foundation for Unemployment Compensation and Workers' Compensation, Virginia, Arizona and the District of Columbia topped the charts, while California and West Virginia did not. The report analyzed information from 1992-2003, and ranked states using the "benefit cost rate" (total benefits per $100 of payroll). Most improved in cost were Arizona and Arkansas, while reforms in some of the lower-ranking states had yet to take hold in the statistics. — Adam Bruns

Lowest Benefit Cost Rate 2003		Highest Benefit Cost Rate 2003
1.	District of Columbia	1.	West Virginia
T2.	Arizona	2.	California
T2.	Virginia	3.	Alaska
T4.	Indiana	4.	Washington
T4.	Massachusetts	5.	Hawaii
T6.	Utah	T6.	Vermont
T6.	Arkansas	T6.	Missouri
8.	Rhode Island	8.	Wyoming
T9.	Texas	9.	Maine
T9.	Maryland	10.	Oklahoma