What are Self-Insurance Assessments?

A self-insured employer pays assessments to L&I based on the information reported in their Quarterly Report. These assessments help to fund the Self-Insurance Program, provide resources to self-insured employers, and create reserves in circumstances of default.

Assessment notices based on claim costs:

Administrative Assessment
Fiscal year 2021
Base 0.0648
Adjusted 0.0695
Second Injury Assessment
Fiscal year 2021
Base 0.8000
Adjusted 0.0806
Insolvency Trust Assessment
Quarterly 2021
Average 0.0000

Assessments based on worker hours:

Assessment Rate Notice
Supplemental Pension & Asbestos
Can withhold half from employees
Calendar Year 2021
Supplemental Pension Fund assessment rate 0.1372
Asbestos Fund assessment rate 0.0002

Supplemental Pension Fund & Asbestos Assessment combined rate of 0.1374 in box 22
Overpayment reimbursement
Can withhold entirely from employees
Calendar year 2021
SIORF assessment rate 0.0001

Self-Insurance Overpayment Reimbursement Fund combined rate of 0.0008 in box 27

For more information on how these rates are calculated, and examples that show how they vary over time, please see Past Self-Insurance Assessment Rates.

More information by assessment type:

Administrative

What are Administrative Assessments?


  • The Administrative Assessment pays for the operations of the Self-Insurance Program, and other L&I services that are provided from the department to the self-insured employers.
  • This assessment is based on claim payments made during the quarter.
  • The rate is determined on a fiscal-year basis.
Second-Injury Fund

What are Second-Injury Fund Assessments?


  • The Second-Injury Fund Assessment provides for relief of claims that have been granted second-injury relief.
  • In order to qualify for Second-Injury Fund relief, a worker’s disability must be partially attributed to a prior injury, or pre-existing condition. Relief is provided for any claim that is granted a total permanent disability award (pension). The fund also provides for job modifications.
  • The assessment is based on claim payments made during the quarter.
  • The rate is determined on a fiscal-year basis.

Insolvency Trust Fund

What are Insolvency Trust Fund Assessments?


  • The Insolvency Trust Fund Assessment acts as a reserve for self-insured employers who have defaulted on their obligations, and exhausted their surety resources.
  • The assessment is based on claim payments made during the quarter.
  • The rate is determined on a quarterly basis.
Supplemental Pension Fund and Asbestosis Fund

What are Supplemental Pension Fund and Asbestosis Fund Assessments?


  • The Supplemental Pension Fund Assessments cover increases in claims costs due to cost-of living increases adjustments (COLAs).
  • The Asbestosis Fund Assessments cover claims costs for asbestos-related diseases.
  • The fund pays for benefits until the liable self-insured employer(s) is identified. The assessment for each of these funds is combined into one rate, and is based on reported worker hours. You may deduct one-half of this rate from your employees’ wages.
  • This rate is determined on a calendar year basis.

Pay During Appeal Overpayment Fund

What is a Pay During Appeal Overpayment Fund?


  • The Pay During Appeal Overpayment Fund Assessment is paid by the employees of a self-insured employer. Self-insured employers are responsible for collecting the assessment and reporting it on the Quarterly Report.
  • This fund is used to reimburse self-insured employers for benefits provided when the outcome of an appeal process results in an overpayment of benefits to an injured worker. If a self-insured employer is unable to fully recover the overpayment, they can receive support from this fund two years after they first attempted to collect the overpayment from the injured worker.
  • The assessment is based on worker hours.
  • The rate is determined on a calendar year basis.