1. (a) Annual assessments under section 443 of the act (77 P. S. § 999) shall be in amounts determined by the following:

   1. (1) Self-insured employers shall pay assessments in amounts determined by the following:

      Amount of Compensation Paid by a Self-insured Employer During the		The Amount of Supersedeas
      Preceding Calendar Year		Payments Made or Accrued
      	x	as Payable during the
      Total Amount of		Preceding Calendar Year
      Compensation Paid by All Insurers During the Preceding Calendar Year

   2. (2) The amount of supersedeas payments made or accrued as payable during the preceding year, minus the total amount owed by all self-insured employers, as calculated under paragraph (1), shall equal the aggregate amount to be collected by insurance carriers.

   3. (3) Insurance carriers shall remit to the Bureau assessment amounts as follows:

      Amount of Earned Premium as Reported to the Insurance Department, by an Insurance Carrier for the Preceding
      Calendar Year		Aggregate Amount to be
      	x	Collected by Insurance
      Total Amount of Earned		Carriers
      Premium Reported to the Insurance Department by all Insurance Carriers for the Preceding Calendar Year

2. (b) If the amount of earned premium as reported to the Insurance Department, by an insurance carrier, for the preceding calendar year is less than zero, the Bureau will calculate the assessment amount as though an earned premium amount of zero were reported to the Insurance Department.
3. (c) Insured employers shall remit assessment amounts through their insurance carriers, according to procedures defined by the approved rating organization and approved by the Insurance Commissioner.
4. (d) Self-insured employers and runoff self-insurers shall pay assessments directly to the Bureau.
5. (e) Applications for reimbursement shall be filed directly with the Bureau on an Application for Supersedeas Fund Reimbursement, Form LIBC-662. Applications will be processed administratively to determine whether the parties can agree on the payment or amount of reimbursement. If the payment or amount of reimbursement cannot be agreed upon, the matter will be assigned to a workers’ compensation judge for a formal hearing and adjudication.

Authority

The provisions of this § 121.23 amended under section 2218 of The Administrative Code of 1929 (71 P. S. § 578).

Source

The provisions of this § 121.23 amended October 31, 1975, 5 Pa.B. 2889; amended May 14, 1999, effective May 15, 1999, 29 Pa.B. 2649; amended August 3, 2007, effective August 4, 2007, 37 Pa.B. 4181. Immediately preceding text appears at serial pages (325895) to (325896).