Section R20-5-219. Payment of Taxes by Self-insurers

The tax payments described in A.R.S. §§ 23-961(G) through (J) and 23-1065(A) shall be processed in accordance with the following:

1.        All self-insurers shall submit their payroll, loss, medical, and other information to the Commission by January 31 of each year.

2.        All self-insurers shall pay their annual taxes on or before March 31 based on premiums calculated for the preced- ing calendar year. The payment for each tax shall not be less than $250.00 per year.

3.        Those self-insurers who paid $2,000.00 or more for the administrative fund tax (A.R.S. § 23-961(G)) for the pre- ceding calendar year shall pay a quarterly tax in the fol- lowing year. One of two methods can be used to calculate the payment. The first method is a quarterly payment of 25% of the tax calculated for the previous year. The sec- ond method is based on actual payroll and premiums cal- culated for each quarter. Those self-insured employers who paid $2,000.00 or more for the Special Fund tax (A.R.S. § 23-1065(A)) for the preceding calendar year must pay a quarterly tax using the same methods to calcu- late payment. The quarterly payments are due April 30, July 31, October 31, and January 31 for the periods end- ing March 31, June 30, September 30, and December 31, respectively.

4.        Upon calculation of the annual taxes, it shall be deter- mined by the Commission if the self-insured employer has overpaid or underpaid its taxes. If the total of the quarterly payments is less than the actual taxes calculated for the year, then the amount representing the difference is due on or before March 31. If the total of the quarterly payments exceeds the amount of the actual taxes calcu- lated for the year, a refund will be paid to the self-insurer.

5.        If the self-insurer fails to pay the annual or quarterly taxes when due, a penalty of the greater of $25.00 or 5% of the tax or payment due plus interest at the rate of 1% per month from the date the tax or payment was due shall be paid by the self-insurer.

Historical Note

Former Rule XIX. Section repealed, new Section adopted effective July 6, 1993 (Supp. 93-3). R20-5-219 recodified from R4-13-219 (Supp. 95-1).