The 2023 Florida Statutes (including Special Session C)

Title XXXI
LABOR

Chapter 440
WORKERS' COMPENSATION

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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 from cite.case.law:

AMERISURE MUTUAL INSURANCE COMPANY, v. FLORIDA DEPARTMENT OF FINANCIAL SERVICES, DIVISION OF WORKERS COMPENSATION,, 156 So. 3d 520 (Fla. Dist. Ct. App. 2015)

. . . quarterly assessments to the Workers’ Compensation Administration Trust Fund (WCATF) pursuant to section 440.51 . . . assessments for the Special Disability Trust Fund under s. 440.49 and expenses of administration under s. 440.51 . . . refunds Amerisure requested “would be inconsistent with the provisions” of Sections 440.49(9)(b) and 440.51 . . . (emphasis supplied); 440.51(1)(b), Fla. . . . (emphasis supplied); 440.51(5), Fla. . . .

ASSOCIATED INDUSTRIES INSURANCE COMPANY, INC. v. STATE DEPARTMENT OF LABOR AND EMPLOYMENT SECURITY, 923 So. 2d 1252 (Fla. Dist. Ct. App. 2006)

. . . .” § 440.51(l)(b), Fla. Stat. (1999), amended by.ch. 2000-150, § 3, at 565-66, Laws of Fla. . . . history that is also pertinent to the present case: In 1975, the Legislature amended sections 440.49 and 440.51 . . . SDTF) and the Workers' Compensation Administration Trust Fund (WCATF), pursuant to sections 440.49 and 440.51 . . . Stat. (2005); § 440.51(l)(b), Fla. Stat. (2005). . . . . So.2d 261, 262 (Fla. 1st DCA 2004), "that the term 'net premiums collected,’ as contained in section 440.51 . . .

FLORIDA DEPARTMENT OF FINANCIAL SERVICES, v. RISCORP INSURANCE COMPANY v. Co., 871 So. 2d 261 (Fla. Dist. Ct. App. 2004)

. . . Concluding that the term “net premiums collected,” as contained in section 440.51, Florida Statutes, . . . be prorated among insurance carriers writing compensation insurance in Florida and self-insurers. § 440.51 . . . HISTORY OF THE STATUTES In 1975, the Legislature amended sections 440.49 and 440.51, which had both used . . . In looking at the plain language of sections 440.49(9)(b)3. and 440.51(l)(b) and the terms “net premiums . . . Such an outcome would be contrary to the intent of sections 440.49 and 440.51. . . . I do, however, agree that (1) the interpretation of sections 440.49(9)(b)3 and 440.51(l)(b) urged by . . . this litigation and, therefore, have no bearing on the outcome; and (3) sections 440.49(9)(b)3 and 440.51 . . .

STATE DEPARTMENT OF REVENUE, v. CENTRAL DADE MALPRACTICE TRUST FUND,, 673 So. 2d 899 (Fla. Dist. Ct. App. 1996)

. . . aforementioned credits described in Rule 12B-8.001(3), F.AC., with the exception of assessments made under s. 440.51 . . .

FLORIDA DEPARTMENT OF REVENUE v. LIBERTY NATIONAL INSURANCE COMPANY,, 667 So. 2d 445 (Fla. Dist. Ct. App. 1996)

. . . states which are comparable to the worker’s compensation administrative assessment imposed by section 440.51 . . .

DEPARTMENT OF REVENUE, v. ZURICH INSURANCE COMPANY, U. S. BRANCH,, 667 So. 2d 365 (Fla. Dist. Ct. App. 1995)

. . . states which are comparable to the worker’s compensation administrative assessment imposed by section 440.51 . . . rule requires the inclusion of “[t]he workers compensation administrative assessment imposed by s. 440.51 . . . Thus the parties and the hearing officer addressed their reasoning to whether section 440.51 is a “special . . . We conclude that if section 440.51 is a “special purpose obligation or assessment,” Zurich may not be . . . Section 440.51 clearly provides that these monies are to be deposited into a “special fund” to be used . . .

PLATT, v. R. C. PROPERTY, 574 So. 2d 176 (Fla. Dist. Ct. App. 1991)

. . . adjudicatory power attending Travelers’ election to make direct payment in accordance with section 440.51 . . . As the Division points out in its brief, Section 440.51(1)(b) allows a carrier to elect to pay supplemental . . . see to the payment of such benefits even if it meant an election to pay them directly under Section 440.51 . . . of supplemental benefits for claimant in its estimate of expense required to be made under Section 440.51 . . . treated as having elected to pay the supplemental benefits directly to claimant pursuant to Section 440.51 . . . provides for the establishment of the Workers’ Compensation Administration Trust Fund, and Section 440.51 . . .

O NEIL, v. DEPARTMENT OF TRANSPORTATION, 468 So. 2d 904 (Fla. 1985)

. . . .-15(l)(e), 440.49(2)(h), 440.50, 440.51, Fla. Stat. (1979); Fla.Admin.Code Ch. 38F-4. . . .

COCA- COLA COMPANY- FOODS DIVISION, v. LONG,, 436 So. 2d 411 (Fla. Dist. Ct. App. 1983)

. . . In accordance with § 440.51(l)(b), Florida Statutes (1981), the carrier initially assumed the responsibility . . . Section 440.51(l)(b) provides: The insurance companies may elect to make the payments required under . . .

COLONIAL RESTAURANT CORPORATION, v. STATE DEPARTMENT OF COMMERCE, a, 248 So. 2d 494 (Fla. Dist. Ct. App. 1971)

. . . See F.S. section 440.51, F.S.A. . . . of group self-insurer funds to pay such assessments is clearly evident from the language of Section 440.51 . . .

HONEYWELL, INC. v. L. HALEY a, 216 So. 2d 745 (Fla. 1968)

. . . through pro rata contributions to the fund established and administered pursuant to Sections 440,50 and 440.51 . . .

L. G. DAVIS, v. YELLOW MANUFACTURING ACCEPTANCE CORPORATION,, 242 F.2d 503 (6th Cir. 1957)

. . . . § 19.291, Comp.Laws 1948, § 440.51; Taylor v. . . .

STATE OF FLORIDA v. FLORIDA STATE IMPROVEMENT COMMISSION,, 158 Fla. 743 (Fla. 1947)

. . . Chapter 440.51 (b), Florida Statutes, 1941, is the authority for imposing this assessment and is as follows . . .