USCC Workers Comp 2024 - 128

Chart XIV-Administration Expenses: Workers' Compensation Departments
Assessment Provisions
Fund or
Jurisdiction System Provided For
Alabama
Private insurance, selfinsurance
Appropriation
Administrative
fund
Against Whom
Insurance carriers, selfinsurers,
and group selfinsurance
funds
Amount
$250 plus amount based on proportion of
total gross claims for compensation and
medical payments paid by carrier, self-insured
employer, or group fund during preceding
calendar year to total gross claims for
compensation and medical payments paid by
all carriers, self-insured employers, and group
funds during that period.
Alaska
Private insurance or
approved self-insurance,
and uninsured employers
Arizona
Arkansas
Private insurance
Private insurance
Administrative fund
Insurers, self-insured, and
uninsured employers
Administrative fund
Special fund
Carriers and self-insurers
Carriers, self-insurers, state
agencies, and state colleges
and universities
California
Colorado
Competitive fund1
Competitive fund, private
insurance, approved selfinsurance
Assessment
Four
funds-the Workers'
Compensation Cash
Fund; the Premium Cost
Containment Fund; and the
Subsequent Injury Fund
(SIF) and Major Medical
Insurance Funds; Colorado
Uninsured Employer Fund
Connecticut Private insurance
Special funds, major
medical and cash fund, and
premium cost containment
fund
Delaware
District of
Columbia2
Florida
Private insurance
Private insurance, selfinsurance
Competitive
funds, private
insurance, and selfinsurers.
General
appropriation
Administrative fund
Administration fund
All employers
Carriers and self-insurers
Insurers-2.5% of direct premium income
less statutory exclusions. Self-insured and
uninsured employers-2.9% of all payments.
Less payments to Second Injury Fund.
Not to exceed 3% of premiums.
Up to 3% of written manual premiums.
Certificates of
noncoverage fines,
penalties, and copying
fees
Annually adjusted percentage of premium
The Workers' Compensation Cash Fund is
paid by carriers and self-insured at 1.35% of
premiums per CRS 8-44-112; the Premium
Cost Containment Fund is paid by carriers
only at 0% per CRS 8-44-112(7); the SIF and
Major Med Fund are paid by carriers and
self-insureds at 0.01% per CRS 8-46-102,
effective 7/1/20. CUE fund is funded by
penalties and payments on no-dependent
fatal claims.
Carriers and self-insurers
Pro rata assessment necessary to cover
expenses.
Carriers
Carriers and self-insurers
Carriers, self-insurers, and selfinsured
funds
Prorated
Prorated on basis of total compensation and
medical payments.
0.79% of net collected (gross collected
premiums less statutory offsets), plus the
additional premiums that would have been
collected except for the premium discount
applied on account of the deductible clause,
if any, of all policies issued by the company.
Georgia
Private insurance, selfinsurance
Assessment
against
insurance carriers and
self-insured companies
precedes general
appropriation.
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Private insurance
Competitive fund, private
insurance, approved
individual self-insurance
Private insurance, approved
self-insurance
Private insurance, approved
self-insurance
Private insurance
Private insurance, selfinsurance,
group pools
General appropriation
Dedicated fund
appropriation: Industrial
Administration Fund
Special fund
General appropriation
General appropriation
Special fund
Private insurers, self-insurers,
and approved group-rated
pools
Up to 3% of paid losses
Carriers and self-insurers
Prorated
Fines and penalties
None
Other Income
Carriers, self-insurers, and
competitive funds
Carriers and self-insurers
2% tax on written premium
Fines and penalties on
uninsured employers
Insureds pay 1.01% of insurance premium;
self-insureds pay 0.0075% of annual wages.
Fines, penalties, and
fees for copies and
publications
128 | 2024 Analysis of Workers' Compensation Laws
USCC Workers Comp 2024

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