Self-Insurance

PURPOSE: This rule implements section 287.280, RSMo when the payroll, the experience, and the premium of individual employers within a group are so diverse that they require the calculation of the premium applicable to individual employers within the group in order to determine each employer’s tax and Second Injury Fund surcharge liability. (1) Employers that choose to self-insure as a group, and qualify to do so, shall— (A) Be liable, either individually or as a group, for the payment of the Workers’ Compensation self-insurance premium tax and Second Injury Fund surcharge certified by the director and the Department of Labor and Industrial Relations; (B) Be responsible, either individually or as a group, for maintaining and reporting to the director or to the Department of Labor and Industrial Relations employer payroll records, medical and compensation paid, and losses incurred, including reserves to or on behalf of injured employees; (C) Compile, compute, and submit premium tax information on forms furnished by the department, which may be obtained from its website or by request; (D) Subject all payroll records, loss records, insurance rating and premium computations, and reserves that are pertinent to the premium tax liability and Second Injury Fund surcharge liability of qualified selfinsured employers to audit and examination by the director of insurance or the director’s designee. (2) The review, computation, certification, and collection of Second Injury Fund surcharge amounts and information is performed by the Department of Labor and Industrial Relations and the Department of Revenue. AUTHORITY: section 287.280, RSMo Supp. 2017, and section 374.045, RSMo 2016.* This rule was previously filed as 4 CSR 19018.030. Original rule filed March 9, 1982, effective Aug. 12, 1982. Amended: Filed July 2, 1990, effective Dec. 31, 1990. Amended: Filed Sept. 11, 1997, effective March 30, 1998. Amended: Filed March 8, 2019, effective Oct. 30, 2019. *Original authority: 287.280, RSMo 1939, amended 1957, 1965, 1974, 1980, 1981, 1993, 1995, 1998, 2013, 2017 and 374.045, RSMo 1967, amended 1993, 1995, 2008.