Workers' Compensation Surcharges

 
Each employer insured under plan 2 Insurance Carrier or plan 3 the State Fund, shall pay premium surcharges. Each Plan 2 Insurance Carriers and Plan 3 the State Fund shall collect from their policy holders the surcharges at the same time and in the same manner when the premium for coverage is collected. Each insurer shall remit to the Department all premium surcharges collected during the quarter within 20 days of the end of the calendar quarter.
 

Quarterly Premium Surcharge Remittal Form 

Complete the form and mail, along with payment and supporting documentation to:

Department of Labor and Industry 
P.O. Box 1728
Helena, MT 59624-1728

The surcharge rates change for each fiscal year; new rates are posted in April to be effective on July 1.

Rates Effective as of:
Administrative
Fund Premium
Surcharge Rate
(MCA 39-71-201)
Subsequent Injury
Fund (SIF) Premium
Surcharge Rate
(MCA 39-71-915)
Stay at Work/ Return to Work (SAW/RTW) Premium Surcharge Rate
(MCA 39-71-1050) 
Occupational Safety & Health Premium Surcharge Rate
(MCA 50-71-128)
7/1/2025 0.005443 0.003844 0.000000 0.004922
7/1/2024 0.008925 0.004576 0.000000 0.003902
7/1/2023 0.010318 0.005081 0.000000 0.004698
7/1/2022 0.021754 0.004466 0.000000 0.005290
7/1/2021 0.021020 0.005410 0.000000 0.007991
7/1/2020 0.016159 0.004368 0.000000 0.008076
7/1/2019 0.015121 0.002155 0.000000 0.008429
7/1/2018 0.013644 0.003638 0.000000 0.009845
7/1/2017 0.014749 0.002701 0.000000 0.006684
7/1/2016 0.015592 0.006186 0.000000 0.007156
7/1/2015 0.019775 0.002084 0.000000
​7/1/2014 ​0.018369 ​0.004597 ​0.000000
7/1/2013 0.019328 0.003427 0.000000
7/1/2012 0.018901 0.000512 0.000000
7/1/2011
0.020775
0.001248
0.000820
7/1/2010
0.019177
0.002840
7/1/2009
0.015281
0.001734
7/1/2008
0.011836
0.001240
7/1/2007
0.012670
0.001130
7/1/2006
0.016092
0.000000
7/1/2005
0.010466
0.000000
7/1/2004
0.011638
0.001355
7/1/2003
0.020019
0.000297
7/1/2002
0.023642
0.000127
7/1/2001
0.026126
0.000000

If an insurer fails to remit premium surchares timely to the department, the department may impose on the insurer an administrative fine of $500 (for administration and safety funds) and $100 (for subsequent injury fund) plus interest on the delinquent amount at the annual interest rate of 12%. 

When submitting payments for several companies, please do not deduct negative premium from one company for another company. Please do not report a negative figure for the surcharge amounts; report -0- on the surcharge remittal form and submit backup documentation noting the adjustments to carry credits forward on a future remittal. 

Each insurer shall submit records showing the premium and surcharges collected from or refund credit being applied to each policyholder, listed separately, during the calendar quarter to the department along with the surcharge form and payment. Insurers are responsible for correctly calculating premium surcharges owed to the State of Montana, Department of Labor and Industry by an employer for the purchase of a workers’ compensation insurance policy. Insurers may address over-collections of premium surcharges by refunding money back to the policyholder.

Insurers may address over-payment of premium surcharge remittance to the department is later determined to include an over-payment, the insurer may deduct the overpayment amount from the next surcharge remittance. The insurer shall submit records documenting any premium surcharge refunds to the Department.

The surcharge amounts must be stated as seperate costs on an insured employer's policy or on a seperate document submitted to the insured employer. The administration fund premium surcharge must be identified as the "workers' compensation regulatory assessment surcharge." The subsequent injury fund premium surcharge must be identified as the "workers' compensation subsequent injury fund surcharge."

Employment Standards Division

Compliance  Bureau

Po Box 8011 

Helena, MT 59604-8011

(406) 841-2038