Florida Statute 440.51 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXI
LABOR

Chapter 440
WORKERS' COMPENSATION

View Entire Chapter

F.S. 440.51

440.51 Expenses of administration.—

(1) The department shall estimate annually in advance the amounts necessary for the administration of this chapter, in the following manner.

(a) The department shall, by July 1 of each year, notify carriers and self-insurers of the assessment rate, which shall be based on the anticipated expenses of the administration of this chapter for the next calendar year. Such assessment rate shall take effect January 1 of the next calendar year and shall be included in workers’ compensation rate filings approved by the office which become effective on or after January 1 of the next calendar year. Assessments shall become due and be paid quarterly.

(b) The total expenses of administration shall be prorated among the carriers writing compensation insurance in the state and self-insurers. The net premiums collected by carriers and the amount of premiums calculated by the department for self-insured employers are the basis for computing the amount to be assessed. When reporting deductible policy premium for purposes of computing assessments levied after July 1, 2001, full policy premium value must be reported prior to application of deductible discounts or credits. This amount may be assessed as a specific amount or as a percentage of net premiums payable as the department may direct, provided such amount so assessed shall not exceed 2.75 percent, beginning January 1, 2001, except during the interim period from July 1, 2000, through December 31, 2000, such assessments shall not exceed 4 percent of such net premiums. The carriers may elect to make the payments required under s. 440.15(1)(f) rather than having these payments made by the department. In that event, such payments will be credited to the carriers, and the amount due by the carrier under this section will be reduced accordingly.

(2) The department shall provide by regulation for the collection of the amounts assessed against each carrier. Such amounts shall be paid within 30 days from the date that notice is served upon such carrier. If such amounts are not paid within such period, there may be assessed for each 30 days the amount so assessed remains unpaid, a civil penalty equal to 10 percent of the amount so unpaid, which shall be collected at the same time and a part of the amount assessed. For those carriers who excluded ceded reinsurance premiums from their assessments prior to January 1, 2000, the department shall not recover any past underpayments of assessments related to ceded reinsurance premiums prior to January 1, 2001, against such carriers.

(3) If any carrier fails to pay the amounts assessed against him or her under the provisions of this section within 60 days from the time such notice is served upon him or her, the office, upon being notified by the department, may suspend or revoke the authorization to insure compensation in accordance with the procedure in s. 440.38(3)(a). The department may permit a carrier to remit any underpayment of assessments for assessments levied after January 1, 2001.

(4) All amounts collected under the provisions of this section shall be paid into the fund established in s. 440.50.

(5) Any amount so assessed against and paid by an insurance carrier, self-insurer authorized pursuant to s. 624.4621, or commercial self-insurance fund authorized under ss. 624.460-624.488 shall be allowed as a deduction against the amount of any other tax levied by the state upon the premiums, assessments, or deposits for workers’ compensation insurance on contracts or policies of said insurance carrier, self-insurer, or commercial self-insurance fund. Any insurance carrier claiming such a deduction against the amount of any such tax shall not be required to pay any additional retaliatory tax levied pursuant to s. 624.5091 as a result of claiming such deduction. Because deductions under this subsection are available to insurance carriers, s. 624.5091 does not limit such deductions in any manner.

(6) The department may require from each carrier, at such time and in accordance with such regulations as the department may prescribe, reports in respect to all gross earned premiums and of all payments of compensation made by such carrier during each prior period, and may determine the amounts paid by each carrier and the amounts paid by all carriers during such period.

(7) The department shall keep accumulated cost records of all injuries occurring within the state coming within the purview of this chapter on a policy and calendar-year basis. For the purpose of this chapter, a “calendar year” is defined as the year in which the injury is reported to the department; “policy year” is defined as that calendar year in which the policy becomes effective, and the losses under such policy shall be chargeable against the policy year so defined.

(8) The department shall assign an account number to each employer under this chapter and an account number to each insurance carrier authorized to write workers’ compensation insurance in the state; and it shall be the duty of the department under the account number so assigned to keep the cost experience of each carrier and the cost experience of each employer under the account number so assigned by calendar and policy year, as above defined.

(9) In addition to the above, it shall be the duty of the department to keep the accident experience, as classified by the department, by industry as follows:

(a) Cause of the injury;

(b) Nature of the injury; and

(10) In every case where the duration of disability exceeds 30 days, the carrier shall establish a sufficient reserve to pay all benefits to which the injured employee, or in case of death, his or her dependents, may be entitled to under the law. In establishing the reserve, consideration shall be given to the nature of the injury, the probable period of disability, and the estimated cost of medical benefits.

(11) The department shall furnish to any employer or carrier, upon request, its individual experience.

(12) In addition to any other penalties provided by this law, the failure to submit any report or other information required by this law shall be just cause to suspend the right of a self-insurer to operate as such or shall be just cause for the department to suspend or revoke the license of such carrier.

(13) As used in s. 440.50 and this section, the term:

(a) “Plan” means the workers’ compensation joint underwriting plan provided for in s. 627.311(5).

(b) “Fixed administrative expenses” means the expenses of the plan, not to exceed $750,000, which are directly related to the plan’s administration but which do not vary in direct relationship to the amount of premium written by the plan and which do not include loss adjustment premiums.

(14) Before July 1 in each year, the plan shall notify the department of the amount of the plan’s gross written premiums for the preceding calendar year. Whenever the plan’s gross written premiums reported to the department are less than $30 million, the department shall transfer to the plan, subject to appropriation by the Legislature, an amount not to exceed the plan’s fixed administrative expenses for the preceding calendar year.

History.—s. 51, ch. 17481, 1935; CGL 1936 Supp. 5966(49); s. 17, ch. 18413, 1937; s. 1, ch. 24081, 1947; s. 14, ch. 28241, 1953; ss. 14, 15, ch. 29778, 1955; ss. 13, 17, 35, ch. 69-106; s. 23, ch. 74-197; s. 25, ch. 75-209; s. 23, ch. 78-300; ss. 39, 124, ch. 79-40; s. 21, ch. 79-312; s. 19, ch. 80-236; s. 281, ch. 81-259; s. 16, ch. 88-206; s. 43, ch. 89-289; s. 56, ch. 90-201; s. 52, ch. 91-1; s. 46, ch. 93-415; s. 128, ch. 97-103; ss. 3, 7, ch. 2000-150; s. 99, ch. 2000-153; s. 50, ch. 2002-194; s. 5, ch. 2002-262; s. 2, ch. 2003-108; s. 491, ch. 2003-261.

F.S. 440.51 on Google Scholar

F.S. 440.51 on Casetext

Amendments to 440.51

Arrestable Offenses / Crimes under Fla. Stat. 440.51

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 440.51.

Annotations, Discussions, Cases:

Cases Citing Statute 440.51

Total Results: 20

Amerisure Mutual Insurance Co. v. Florida Department of Financial Services, Division of Workers' Compensation

Court: District Court of Appeal of Florida | Date Filed: 2015-01-01

Citation: 156 So. 3d 520, 2015 WL 46515

Snippet: and in addition to the assessments provided in s. 440.51_ [[Image here]] 3. The net premiums written

Associated Industries Insurance Co. v. State, Department of Labor & Employment Security

Court: District Court of Appeal of Florida | Date Filed: 2006-03-27

Citation: 923 So. 2d 1252, 2006 Fla. App. LEXIS 4295

Snippet: Laws of Fla., and “net premiums collected.” § 440.51(l)(b), Fla. Stat. (1999), amended by.ch. 2000-150

Florida Department of Financial Services v. RISCORP Insurance Co.

Court: District Court of Appeal of Florida | Date Filed: 2004-03-16

Citation: 871 So. 2d 261, 2004 Fla. App. LEXIS 3239

Snippet: “net premiums collected,” as contained in section 440.51, Florida Statutes, and the term “net premiums written

State, Department of Revenue v. Central Dade Malpractice Trust Fund

Court: District Court of Appeal of Florida | Date Filed: 1996-05-07

Citation: 673 So. 2d 899, 1996 Fla. App. LEXIS 4594

Snippet: with the exception of assessments made under s. 440.51, F.S.” Central Dade contended that subsection (5)

Dept. of Revenue v. LIBERTY NAT. INS. CO.

Court: District Court of Appeal of Florida | Date Filed: 1996-01-26

Citation: 667 So. 2d 445, 1996 Fla. App. LEXIS 470, 1996 WL 27891

Snippet: compensation administrative assessment imposed by section 440.51, Florida Statutes, shall be included in the calculation

Department of Revenue v. Zurich Ins. Co.

Court: District Court of Appeal of Florida | Date Filed: 1995-11-17

Citation: 667 So. 2d 365, 1995 Fla. App. LEXIS 12115, 1995 WL 680444

Snippet: compensation administrative assessment imposed by section 440.51, Florida Statutes, shall be included in the calculation

Special Disability Trust Fund v. Stephens

Court: District Court of Appeal of Florida | Date Filed: 1992-02-27

Citation: 595 So. 2d 206, 1992 Fla. App. LEXIS 1857

Snippet: administration for the current fiscal year. Section 440.-51(1), Fla.Stat. (1983). There is no provision for

Platt v. R.C. Property

Court: District Court of Appeal of Florida | Date Filed: 1991-01-15

Citation: 574 So. 2d 176, 1991 Fla. App. LEXIS 437, 1991 WL 5007

Snippet: make direct payment in accordance with section 440.51(1)(b), Florida Statutes.

O'NEIL v. Department of Transp.

Court: Supreme Court of Florida | Date Filed: 1985-03-07

Citation: 468 So. 2d 904, 10 Fla. L. Weekly 157

Snippet: funds. See §§ 440.15(1)(e), 440.49(2)(h), 440.50, 440.51, Fla. Stat. (1979); Fla. Admin. Code Ch. 38F-4

Ago

Court: Florida Attorney General Reports | Date Filed: 1983-09-27

Snippet: Ch. 440, F.S. Seegenerally, s 440.50(1)(a) and 440.51(1)(b), F.S. Although s440.50, F.S., which establishes

Coca-Cola Co.—Foods Division v. Long

Court: District Court of Appeal of Florida | Date Filed: 1983-08-19

Citation: 436 So. 2d 411, 1983 Fla. App. LEXIS 20109

Snippet: benefits since that time. In accordance with § 440.51(l)(b), Florida Statutes (1981),1 the carrier initially

Colonial Restaurant Corp. v. State Department of Commerce

Court: District Court of Appeal of Florida | Date Filed: 1971-05-26

Citation: 248 So. 2d 494, 1971 Fla. App. LEXIS 6524

Snippet: shall be paid into such fund.” See F.S. section 440.51, F.S.A. See also 1 Fla.Jur., Administrative Law

Honeywell, Inc. v. Haley

Court: Supreme Court of Florida | Date Filed: 1968-11-27

Citation: 216 So. 2d 745, 1968 Fla. LEXIS 2041

Snippet: and administered pursuant to Sections 440,50 and 440.51, F.S. Our conclusion as announced above is buttressed

In Re Estate of Van Meter

Court: District Court of Appeal of Florida | Date Filed: 1968-10-16

Citation: 214 So. 2d 639

Snippet: ' Jetton Lbr. Co. v. Hall, 67 Fla. 61, 64 So. 440, 51 L.R.A. (N.S.) 1121, those decisions strictly declare

Vandiver v. Vincent

Court: District Court of Appeal of Florida | Date Filed: 1962-03-28

Citation: 139 So. 2d 704

Snippet: Jetton Lumber Co. v. Hall, 67 Fla. 61, 64, 64 So. 440; 51 L.R.A., N.S., 1121 (1914); West Florida Grocery

Brady v. Brady

Court: Supreme Court of Florida | Date Filed: 1951-12-04

Citation: 55 So. 2d 907

Snippet: Jetton Lumber Co. v. Hall, 67 Fla. 61, 64 So. 440, 51 L.R.A.,N.S., 1121; Anderson v. Anderson, Fla.,

Anderson v. Anderson

Court: Supreme Court of Florida | Date Filed: 1950-01-10

Citation: 44 So. 2d 652, 1950 Fla. LEXIS 1288

Snippet: 309. Jetton Lbr. Co. v. Hall, 67 Fla. 61, 64 So. 440, 51 L.R.A.,N.S., 1121. In the case of Osceola Fertilizer

State v. Florida State Improvement Commission

Court: Supreme Court of Florida | Date Filed: 1947-04-18

Citation: 30 So. 2d 97, 158 Fla. 743, 1947 Fla. LEXIS 626

Snippet: we think it requires a negative answer. Chapter 440.51 (b), Florida Statutes, 1941, is the authority for

Hillsborough Investment Co. v. Wilcox

Court: Supreme Court of Florida | Date Filed: 1943-05-07

Citation: 13 So. 2d 448, 152 Fla. 889, 1943 Fla. LEXIS 1054

Snippet: 442; Jetton Lbr. Co. v. Hall, 67 Fla. 61, 64 So. 440, 51 A.L.R. (N.S.) 1121. The case of Cumberland Liberty

Morehead v. Yongue

Court: Supreme Court of Florida | Date Filed: 1938-09-27

Citation: 183 So. 804, 134 Fla. 135

Snippet: Jetton Lumber Co. v. Hal 1,67 Fla. 61, 64 So. 440, 51 L.R.A. (N.S.) 1121; Hill v. First Nat. Bank, 73