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Insurance Maintenance Tax for the Texas Department of Insurance, Division of Workers' Compensation/Office of Injured Employees Counsel (DWC/OIEC)
Who is responsible for this tax?
Insurers licensed by the Texas Department of Insurance and self-insurance groups that write workers' compensation insurance coverage must pay this tax.
Rates
Vary each year as adopted by the Texas Department of Insurance. Refer to 28 TAC, Rule §1.414 and our publication Insurance Maintenance Tax Rates and Assessments on Premiums.
Due Date
Yearly: March 1 for the previous calendar year for licensed insurers that write workers' compensation insurance (for example, March 1, 2015, for policies written in 2014).
Penalties and Interest
Penalties
- If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
- If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
- Past due taxes are charged interest beginning 61 days after the due date.
- To calculate interest on past due taxes, visit Interest Owed and Earned.
Reporting and Payment Requirements
Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.
Less than $500,000
Select one of these reporting methods:
Select one of these payment methods:
$500,000 or more
Select one of these reporting methods:
TEXNET is the only acceptable payment method.