| When any employee has reported to an employer under this Act |
| any injury arising out of and in the course of the employee's |
| employment that has required the services of a health care |
| provider or has caused the employee to lose a day's work, or |
| when the employer has knowledge of any such injury, the |
| employer shall report the injury to the board within 7 days |
| after the employer receives notice or has knowledge of the |
injury. The If the injury has caused the employee to lose a |
| day's work, the employer shall also report the average weekly |
| wages or earnings of the employee, as defined in section 102, |
| subsection 4, together with any other information required by |
| the board, within 30 days after the employer receives notice |
| or has knowledge of a claim for compensation under section |
| 212, 213 or 215, unless a wage statement has previously been |
filed with the board. A copy of the wage information must be |
mailed to the employee. The employer shall report when the |
| injured employee resumes the employee's employment and the |
amount of the employee's wages or earnings at that time. The |
employer shall complete a first report of injury form for any |
injury that has required the services of a health care |
provider within 7 days after the employer receives notice or |
has knowledge of the injury. The employer shall provide a |
copy of the form to the injured employee and retain a copy for |
the employer's records but is not obligated to submit the form |
to the board unless the injury later causes the employee to |
lose a day's work. A copy of the injury report and of any |
| wage information filed by the employer must be mailed to the |
| employee.__If the employer filed a report for an injury that |
| required the services of a health care provider but did not |
| result in lost time, and that same injury later results in |
| lost time, the employer shall file such additional information |
| as the board requires, including wage information, within 30 |
| days after the employer received notice or has knowledge of a |
| claim for compensation under section 212, 213 or 215.__If an |
| employer is insured, the responsibility to ensure that a |
| timely and accurate injury report is filed under this section |
| rests with the insurer.__The board shall audit compliance with |
| this section when it conducts audits of insurers pursuant to |
| section 153, subsection 9 and section 359.__All reports filed |
| under this section must be filed electronically in accordance |
| with any rules adopted by the board.__Rules adopted under this |
| section are routine technical rules as defined in Title 5, |
| chapter 375, subchapter 2-A. |