Skip to main content
Oregon.gov Homepage

Requirements

A self-insured employer must submit the information below to the Workers’ Compensation Division. The employer may be fined if it does not meet these requirements. If there are concerns with the employer’s certification, the director may require a self-insured employer to provide annual documentation more frequently.

This applies only to self-insured employer groups. Submit documentation that validates the balance of the group’s common claims fund by March 1 (see OAR 436-050-0300​):

  • Private groups maintain the balance in an amount equal to 30 percent of the average of the group’s paid losses for the previous four years
  • Public groups maintain the balance in an amount equal to 60 percent of the average of the group’s paid losses for the previous four years 

The employer may request that the common claims fund be combined with the existing security deposit by March 1.​​​​​​​​

Submit current excess policies according to OAR 436-050-0170​:

  • All policies must be submitted within 30 days after the policy’s effective date
  • Any change in policy, such as an increase to the self-insured retention level or limits, requires preapproval before policy submission
​​​​

Submit audited financial report or statement according to OAR 436-050-0175​:

  • Private and publicly held organizations submit statements within 120 days after the employer’s fiscal year end
  • Municipalities submit statements within 180 days after the employer’s fiscal year end
​​​​

Security deposits are updated March through December (see OAR 436-050-160​, 180, and 185​):

  • They are calculated annually from the submitted report of loss claims information
  • Letters are sent requesting no change, an increase, or decrease to existing security deposit
  • An employer that is exempt from the security deposit must submit documentation that validates the balance of the reserve loss fund by March 1
​​​​

To submit a renewal or new contract, see OAR 436-050-0210​

  • Documents must be submitted for approval before the old contract expires
  • For more information, see Insurer Registration
​​​​

All self-insured employers and employer groups must submit a report of all claim losses by March 1 of each year. 

This information is used to help determine the following:

  • Experience rating modification
  • Retrospective rating calculation 
  • Security deposit level

Employers and employer groups that do not provide the information in accordance with Bulletin 209​ may be subject to civil penalties and revocation of self-insurance certification. 

Report of losses forms may be submitted using any of the following methods:

​​​

The Workers’ Compensation Division may require self-insured employers to complete a claims reserve audit on their annual report of losses. The purpose of the claims reserve audit is to ensure each self-insurer’s claims are valued appropriately for use in deposit, experience rating, and retrospective rating calculations used to secure claim liabilities in the event of a default or insolvency.

The claims reserve audit methodology includes:

  • Auditing each valuation year 
  • Reviewing all claims over the NCCI threshold 
  • Sampling all claims under the threshold
  • Auditors schedule claims reserve audits from March 1 through mid-December of each year
  • Auditors send a schedule confirmation letter to the self-insured employer:
    • Requesting preparation of claim files and specific financial information summaries for the audit
    • Records may be provided via physical or electronic records, but must adhere to the requirements of the audit 
  • Auditors review the following claims information:
    • Acceptances, denials, and orders
    • Any other information related to the ultimate cost of a claim (litigation, comorbidities, and potential recovery sources)
    • Indemnity payments
    • Medical payments
    • Excess insurance information (including excess levels and notification letters)
    • Outstanding reserves
  • Auditors determine what reserves would be sufficient for the ultimate probable cost of the claim
  • A results letter is provided to the self-insured employer and third-party administrator, along with copies of worksheets for significant claims reserve differences
​​​

Help with workers’ compensation insurance

Workers’ Compensation Division
888-877-5670 (toll-free)
503-947-7815
wcd.employerinfo@oregon.gov

Business Identification Number
503-947-7589

Employer coverage indexing
503-947-7814

Small Business Ombudsman for Workers’ Compensation​​​​​​​

Active and Inactive Self-Insured Employers​​​​

Your browser is out-of-date! It has known security flaws and may not display all features of this and other websites. Learn how

×