The date a payment is input into Dolphin is the date used for reinstatement of coverage. The payment would be applied to the oldest outstanding transaction. If you are paying premium for multiple payroll reports, use Quick Pay to make a payment for each individual report to ensure that BWC applies your payments properly. Private, state-fund employers report payroll semiannually. To be considered timely, the report and payment must be received by the BWC, not post-marked, by the due date.
Public employers report payroll annually.
Their payroll report and 45 percent of the premium is due by May 15 and the balance by Sept. 1. If they prefer, public employers can pay the entire amount by May 15 and receive a discount based on the number of days the premium is paid early and the current treasury bill rate. Penalty for misrepresenting payroll and premiums BWC can impose the 10-times rule in cases where an employer misrepresents payroll. This rule allows BWC to charge an employer 10 times the amount of premium underreported. You must file a payroll report even if you have no payroll for the reporting period.