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 2 - Determination of Assessments and/or Surcharge
Section 15602 - Allocation 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/or Fraud Surcharge Among Insured and Self-Insured Employers

Universal Citation: 8 CA Code of Regs 15602

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) Not later than November 1 of each year, the Director shall determine the proportional payroll allocation factors to use to determine the total insured employer 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, and the total self-insured employer 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 as follows:

(1) The aggregate payroll of all insured employers shall be determined from payroll information provided by the Department of Insurance's designated licensed rating organization for the most recent period available.

(2) The aggregate payroll of all self-insured employers shall be determined from payroll information provided by the Office of Self-Insurance Plans of the Department of Industrial Relations excluding payroll of insured employees of the State of California for the most recent base year available.

(3) The total payroll information shall then be determined by combining the most recent insured employer payroll with the most recent self-insured employer payroll.

(4) The insured employer proportional payroll allocation factor shall be determined by dividing the insured employer payroll by the total combined payroll.

(5) The self-insured employer proportional payroll allocation factor shall be determined by dividing the self-insured employer payroll by the total combined payroll. The self-insured employer payroll shall not include that portion of the State of California's payroll which was covered by a policy of insurance.

(b) The total insured employer Revolving Fund Assessment, Subsequent Injuries Fund Assessment, Labor Enforcement and Compliance Fund Assessment, Occupational Safety and Health Fund Assessment, Uninsured Employers Fund Assessment, and/or Fraud Surcharge shall be determined by multiplying each respective assessment and/or surcharge by the insured employer proportional payroll allocation factor.

(c) The total self-insured employer Revolving Fund Assessment, Subsequent Injuries Fund Assessment, Labor Enforcement and Compliance Fund Assessment, Occupational Safety and Health Fund Assessment, Uninsured Employers Fund Assessment, and/or Fraud Surcharge shall be determined by multiplying each respective assessment and/or surcharge by the self-insured employer proportional payroll allocation factor.

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 subsection (a) transmitted to OAL 8-14-90 and filed 9-13-90 (Register 90, No. 43).
3. 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 subsection (a)(2) transmitted to OAL 5-10-93 and filed 6-16-93 (Register 93, No. 25).
5. Amendment of subsections (a)(1) and (3) 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)-(a)(2), (b), (c) and NOTE transmitted to OAL 12-30-94 and filed 2-15-95 (Register 95, No. 7).
7. 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).
8. 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.
9. Certificate of Compliance as to 1-14-2000 order transmitted to OAL 5-9-2000 and filed 6-15-2000 (Register 2000, No. 24).
10. Amendment of section heading and section filed 12-18-2003; operative 12-18-2003. Submitted to OAL for printing only (Register 2003, No. 51).
11. Amendment of section heading and subsections (a), (b) and (c) filed 11-12-2008; operative 11-12-2008. Submitted to OAL for printing only (Register 2008, No. 46).
12. Amendment of section heading and subsections (a), (b) and (c) filed 11-19-2009; operative 11-19-2009. Submitted to OAL for printing only (Register 2009, No. 47).

Note: Authority cited: Sections 54, 55, 62.5 and 62.6, Labor Code. Reference: Sections 62.5 and 62.6, Labor Code.

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