Florida workers’ compensation carriers and self-insurers are required to pay an annual assessment for the Workers’ Compensation Administration Trust Fund (WCATF) and the Special Disability Trust Fund (SDTF). The Division collects each of these assessments in quarterly installments. Florida law establishes a unique annual assessment rate and premium basis for each trust fund.
All workers’ compensation insurance carriers are required to report in the System for Tracking Assessments, Reconciliations & Transactions (START) even if there are no premiums to report. Individually self-insured employers pay assessments based on their imputed premium. The links below provide information about the Division’s assessments and how to report and pay assessments.