Tracking Worker's Compensation Expenses for Subcontractors (Virginia)

Hello

We are a general contractor building residential homes in Virginia. We have no employees, only subcontractors. We require them to have general liability and worker's comp insurance. However sometimes things happen and either their insurance expires or we are forced to use a new subcontractor that is not insured. If we use uninsured subcontractors, our WC insurance premiums go up in accordance with how much money we paid them. So for example, a $10,000 quote from an uninsured subcontractor will actually cost us $10,250 in out of pocket expenses. How can I track this increased expense easily in Quickbooks Desktop Contractor 2020?

Here's the specific example I'm dealing with right now. We hired a subcontractor as an emergency fill-in who said he had WC insurance. After we paid him ($100,000), we learned that his insurance was expired. So now we will need to pay our insurance more money (2.5% x $100,000 = $2500) because of that. He has agreed to pay this penalty amount out of future projects he does for us. How can I track and account correctly for this amount?

Furthermore, how can we account for this pre-emptively if we knowingly use an uninsured subcontractor? Like above, in that example $10,000 quote from an uninsured sub. We want our out of pocket expenses to equal $10,000 after the WC penalty. So we would actually write a check to the subcontractor for $9756 because $9756 + 2.5% penalty = $10,000. How do I track that $244 difference in QB and adjust it accordingly when our WC rates change?

As I said, we don't have any employees, so we don't use the payroll/employees function in QB. We pay everyone using Pay Bills.