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 2023 Base 0.0641 Adjusted 0.0624 |
Second Injury Assessment Fiscal year 2023 Base 0.0470 Adjusted 0.0480 |
Insolvency Trust Assessment Quarterly 2023 Average 0.0000 |
Assessments based on worker hours:
| Assessment Rate Notice Supplemental Pension & Asbestos Can withhold half from employees Calendar Year 2024 Supplemental Pension Fund assessment rate 0.1710 Asbestos Fund assessment rate 0.0002 Supplemental Pension Fund & Asbestos Assessment combined rate of 0.1712 in box 22 |
Overpayment reimbursement Can withhold entirely from employees Calendar year 2024 SIORF assessment rate 0.0004 Self-Insurance Overpayment Reimbursement Fund combined rate of 0.0004 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:
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.
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.
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.
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.
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.