2020 Analysis of Workers' Compensation Laws - 130

Chart XIV-Administration Expenses: Workers' Compensation Departments, cont.
 
System Provided For

 
Fund or
Appropriation

Assessment Provisions
Against Whom

Amount

New
Mexico

Private insurance

Special fund

Employers and employees

Employees pay $2 each, quarterly;
employers pay $2.30 quarterly for each
employee.

Civil penalty up to
$5,000 for finding of
retaliation by employer
against employee filing
claim. For violation
of any provision
of the Workers'
Compensation Act, the
penalty shall be not
less than $25 and not
more than $1,000 for
each occurrence.

New York

Competitive fund

Assessment

Carriers, self-insurers, and
state fund

Total amount prorated on basis of
compensation payments.

Fines and penalties

North
Carolina

Private insurance, selfinsurance

General appropriation, fee
support

Carriers and self-insurers

On gross premiums at rate in revenue act.6

Fees for Form
Agreements, etc.

North
Dakota

Exclusive state fund

Appropriation from
Workforce Safety and
Insurance

Employers

Budget submitted biennially to legislature.

Building rental income,
investments, fees,
penalties, third-party
recoveries, and $250
assessment

Ohio

Exclusive fund, selfinsurance

State fund

All employers, including
self-insurers, counties and
taxing districts, and state
instrumentalities

19.55%, 14.69%, and 15.97% of premium
for respective employers, private state
fund employers, state agencies, and public
employer taxing district.7

 

Oklahoma

Private insurance and selfinsurance

Administrative fund

Carriers and self-insurers

1% premium tax and 2% tax on self-insurers
based on compensation paid for permanent
disability or death.

Fees, fines, and
penalties

Oregon

Competitive fund, private
insurance, and selfinsurance

Administrative fund

Carriers, self-insurers, and self- 8.4% of earned premium; additional 0.1%
insured groups
for self-insured employers; additional 0.1%
for public-sector self-insured employer
groups; additional 0.5% for private-sector
self-insured employer groups.

Fines, penalties, and
interest

Pennsylvania

Competitive fund

Administrative fund

Employers, via assessments
on insurers, and self-insured
employers

Insurers-prorated by premiums earned;
self-insurers-assessed based upon
compensation paid.

Fines, fees, penalties,
interests, third-party
recoveries, civil
recoveries, and criminal
restitution

Rhode
Island

Private insurance,
competitive fund, and
self-insurance

Administrative fund

Carriers, self-insurers, group
self-insurers, state, and
municipalities

Carriers and group self-insurers-5.00% of
net premiums written; self-insurers-5.00%
of premium they would have paid to be
insured.8

Fines and fees

South
Carolina

Private insurance

General appropriation and
restricted funds

Carriers and self-insurers

2.5% of premiums

Fines and fees

South
Dakota

Private insurance

General appropriation

Carriers

$14 per policy

 

Tennessee

Private insurance

General appropriation

Carriers and self-insurers

4% of premiums

Penalties

Texas

Private insurance, certified
self-insurance, certified
group self-insurance

General appropriation

Carriers and self-insurers,
except for governmental
entities

For calendar year 2019 to be collected in
fiscal year 2019, 2.0% of gross workers'
compensation premiums paid to General
Revenue Fund for administration of Division.

Fees for records,
checks, copies,
publications, and audits

Utah

Competitive fund, private
insurance, self-insurance

Restricted funds and
general appropriations

Carriers and self-insurers

Revenue from 0.5% of premium income.

Penalties

Vermont

Private insurance

Special fund

Employers and self-insurers

Employers-1.40% premium if private W.C.
1% losses if self-insured.

 

Virginia

Private insurance

Special fund

Carriers and self-insurers

2.50% of premiums maximum.

 

State fund

Employers and self-insurers

Determined by director.

Fines, penalties,
interests, and
investment incomes

Jurisdiction

Washington Exclusive fund and
self-insurance

130 | 2020 Analysis of Workers' Compensation Laws

 
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2020 Analysis of Workers' Compensation Laws

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