CA AB2604

Changes the penalty calculation for unreasonably delayed or refused workers' compensation payments from "whichever is less" to "whichever is more" between 25% of the payment or $10,000, resulting in higher penalties.

Requires the Workers' Compensation Appeals Board to consider the original award amount, reason for and length of delay, and prior violations when exercising discretion to achieve fair balance between parties.

Allows employers to self-impose a 10% penalty within 90 days of discovering a violation and pay the delayed amount, which substitutes for the standard penalty under subdivision (a).

Clarifies that approved settlements and awards conclusively resolve accrued penalty claims unless expressly excluded, and establishes a two-year statute of limitations for penalty actions.

Exempts treatment authorization disputes from unreasonable delay findings when the employer has timely authorized treatment and only payment disputes with medical providers remain.