California Code of Regulations › Title 8 - Industrial Relations › Division 1 - Department of Industrial Relations › Chapter 8 - Office of the Director › Subchapter 2.06 - Workers' Compensation-Administration Revolving Fund Assessment, Uninsured Employers Benefits Trust Fund Assessment, Subsequent Injuries Benefits Trust Fund Assessments, Labor Enforcement and Compliance Fund Assessment, Occupational Safety and Health Fund Assessment, and Fraud Surcharge › Article 3 - Collection of Assessments and/or Surcharges › Section 15607 - Collection of Revolving Fund Assessment, Subsequent Injuries Fund Assessment, Labor Enforcement and Compliance Fund Assessment, Occupational Safety and Health Fund Assessment, Uninsured Employers Fund Assessment, and Fraud Surcharge from Insured Employers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Every insurer shall collect the Revolving
					 Fund Assessment, Subsequent Injuries Fund Assessment, Labor Enforcement and
					 Compliance Fund Assessment, Occupational Safety and Health Fund Assessment,
					 Uninsured Employers Fund Assessment, and Fraud Surcharge required by this
					 article and Labor Code Sections
					 62.5 and
					 62.6,
					 respectively, from each employer insured by it by applying a separate charge to
					 all workers' compensation insurance policies issued by such insurer with an
					 inception date in the year beginning January 1 after the determinations
					 required by Sections
					 15601 and
					 15601.5 of these regulations. The
					 amount of the assessment and surcharge shall be determined by multiplying the
					 insured employer's estimated annual assessable premium by the assessment
					 factors determined by the Director pursuant to subsection (a) of section
					 15603. The assessment factors in
					 effect on the inception date of the policy shall be used to calculate the
					 separate charges relative to that policy, including any additional or return
					 premium.
(b) The respective amounts
					 of the Revolving Fund Assessment, Subsequent Injuries Fund Assessment, Labor
					 Enforcement and Compliance Fund Assessment, Occupational Safety and Health Fund
					 Assessment, Uninsured Employers Fund Assessment, and Fraud surcharge shall each
					 be rounded to the nearest whole dollar, and be respectively shown in the policy
					 as "Workers' Compensation Administration Revolving Fund Assessment (amount),"
					 "Subsequent Injuries Benefits Trust Fund Assessment (amount)," "Labor
					 Enforcement and Compliance Fund Assessment (amount)," "Occupational Safety and
					 Health Fund Assessment (amount)," "Uninsured Employers Benefits Trust Fund
					 Assessment (amount)," and "State Fraud Surcharge (amount)".
(c) Commencing with policies effective on and
					 after January 1, 1993, the insured employer's separate charges calculated under
					 subsection (a) above shall be collected in full with the initial payment of
					 assessable premium. If additional premium becomes due under the policy, the
					 final amount of the separate charges shall be adjusted with the final premium
					 bill for the policy. In the case of a retrospective rated policy, the
					 respective assessment and/or surcharge should be applied to the policy premium
					 at issuance, with recalculation at audit, and application of the factors to any
					 retrospective adjustment premium.
(d) Notwithstanding the requirements of this
					 Section, an insurer may elect not to bill an insured employer for the
					 assessments and surcharge for the additional premium due under the policy if
					 the amount of the additional assessments or surcharge does not exceed $10.00.
					 In the event a return premium is due the employer, the insurer shall return a
					 pro rata share of assessments and surcharge previously paid by the employer
					 unless the assessments and surcharge overpayment does not exceed
					 $10.00.
(e) A self-insurer whose
					 certificate has been revoked during the base year or during the calendar year
					 prior to the current assessments and/or surcharge billing by the Manager shall
					 be exempt from payment of the assessments and/or surcharge as a
					 self-insurer.
(f) If an employer
					 has paid the assessments and/or surcharge as a self-insured employer, and
					 during the year of such assessment and/or surcharge obtains a policy of
					 workers' compensation insurance, the newly insured employer is not required to
					 make assessments and/or surcharge payments as an insured employer for that
					 year's assessments and/or surcharge. Such an employer shall submit to the
					 insurer a copy of the assessments and/or surcharge billing paid as a
					 self-insured employer, in lieu of payment as an insured employer.
1. New
						section filed 4-18-90 as an emergency; operative 4-18-90 (Register 90, No. 18).
						A Certificate of Compliance must be transmitted to OAL within 120 days or
						emergency language will be repealed by operation of law on
						8-16-90.
2. Certificate of Compliance as to 4-18-90 order including
						amendment to subsections (a), (b), and (c) and adding subsection (d)
						transmitted to OAL 8--14-90 and filed 9-13-90 (Register 90, No.
						43).
3. Renumbering of former section
						15607 to
						15608 and renumbering of former
						section 15606 to section
						15607 and amendment of section
						heading, section, and NOTE filed 1-15-93 as an emergency; operative 1-15-93
						(Register 93, No. 3). A Certificate of Compliance must be transmitted to OAL
						5-17-93 or emergency language will be repealed by operation of law on the
						following day.
4. Certificate of Compliance as to 1-15-93 order
						including amendment of subsections (b) and (d) transmitted to OAL 5-10-93 and
						filed 6-16-93 (Register 93, No. 25).
5. Amendment of subsections
						(a), (b), (d) and NOTE filed 9-6-94 as an emergency; operative 9-6-94 (Register
						94, No. 36). A Certificate of Compliance must be transmitted to OAL by 1-4-95
						or emergency language will be repealed by operation of law on the following
						day.
6. Certificate of Compliance as to 9-6-94 order including
						amendment of section heading, subsections (a), (b), and (d), and NOTE
						transmitted to OAL 12-30-94 and filed 2-15-95 (Register 95, No.
						7).
7. Amendment of subsections (a) and (d), and new subsections
						(e)-(f) filed 11-14-95 as an emergency; operative 12-1-95 (Register 95, No.
						46). A Certificate of Compliance must be transmitted to OAL by 3-30-96 or
						emergency language will be repealed by operation of law on the following
						day.
8. Certificate of Compliance as to 11-14-95 order transmitted
						to OAL 3-29-96 and filed 5-8-96 (Register 96, No. 19).
9. Amendment
						of subsections (a), (c) and (d) filed 11-10-97; operative 11-10-97 pursuant to
						Government Code section
						11343.4(d)
						(Register 97, No. 46).
10. Change without regulatory effect amending
						section heading, section and NOTE filed 12-15-99 pursuant to section
						100, title 1, California Code of
						Regulations (Register 99, No. 51).
11. Amendment of section heading,
						section and NOTE filed 1-14-2000 as an emergency; operative 1-14-2000 (Register
						2000, No. 2). A Certificate of Compliance must be transmitted to OAL by
						5-15-2000 or emergency language will be repealed by operation of law on the
						following day.
12. Certificate of Compliance as to 1-14-2000 order
						transmitted to OAL 5-9-2000 and filed 6-15-2000 (Register 2000, No.
						24).
13. Amendment of section heading and section filed 12-18-2003;
						operative 12-18-2003. Submitted to OAL for printing only (Register 2003, No.
						51).
14. Amendment of section heading and subsections (a) and (b)
						filed 11-12-2008; operative 11-12-2008. Submitted to OAL for printing only
						(Register 2008, No. 46).
15. Amendment of section heading and
						subsections (a) and (b) filed 11-19-2009; operative 11-19-2009. Submitted to
						OAL for printing only (Register 2009, No. 47).
Note: Authority cited: Sections
						  54,
						  55 and
						  62.5, Labor
						  Code; and Section
						  1872.83,
						  Insurance Code. Reference: Sections
						  62.5 and
						  62.6, Labor
						  Code; and Section
						  1872.83,
						  Insurance Code.