This information is provided free of charge by the Department of Industrial Relations from its web site at These regulations are for the convenience of the user and no representation or warranty is made that the information is current or accurate. See full disclaimer at

Chapter 8. Office of the Director
Subchapter 2.06.Workers' Compensation-Administration Revolving Fund Assessment, Uninsured Employers Benefits Trust Fund Assessment, Subsequent Injuries Benefits Trust Fund Assessments, Fraud Surcharge and Cal-OSHA Targeted Inspection Assessment

Article 3. Collection of Assessments and/or Surcharges

New query

§15608. Assessment and/or Surcharge Collection in Excess of Insured Employer Assessment Advance.

If the summary report required by subsections (g) and (h) of Section 15606 of these regulations shows that the insurer has collected assessments and surcharges from employers in excess of the advances paid to the Director for policies incepting in the calendar year covered by the summary report, the insurer shall pay the excess amount to the Director upon submission of the summary report. The Director shall hold any excess amounts in a trust account and either credit the respective amounts to any deficiency in the current assessments and surcharge, or, if there is no deficiency, to the subsequent year's respective assessments and/or surcharges on insured employers.

Note: Authority cited: Sections 54, 55 and 62.5, Labor Code; and Section 1872.83, Insurance Code. Reference: Sections 62.5 and 62.6, Labor Code; and Section 1872.83, Insurance Code.

1. New section filed 4-18-90 as an emergency; operative 4-18-90 (Register 90, 
No. 18). A Certificate of Compliance must be transmitted to OAL within 120
days or emergency language will be repealed by operation of law on 8-16-90.
2. Certificate of Compliance as to 4-18-90 order including amendment
transmitted to OAL 8-14-90 and filed 9-13-90 (Register 90, No. 43).

3. Renumbering of former section 15608 to 15609 and renumbering of former
section 15607 to section  15608  and amendment  of  section heading, section,
and Note filed 1-15-93 as an emergency; operative 1-15-93 (Register 93, No.
3). A Certificate of Compliance must be transmitted to OAL 5-17-93 or emergency
language will be repealed by operation of  law on the following day.

4. Certificate of Compliance as to 1-15-93 order transmitted to OAL 5-10-93 and
filed 6-16-93 (Register 93, No. 25).

5. Amendment of  Note filed 9-6-94 as an emergency; operative 9-6-94 (Register
94, No. 36). A Certificate of Compliance must be transmitted to OAL by 1-4-
95 or emergency language will be repealed by operation of law on the following

6. Certificate of Compliance as to 9-6-94 order including amendment of section
transmitted to OAL 12-30-94 and filed 2-15-95 (Register 95, No. 7).

7. Amendment of section and Note filed 11-14-95 as an emergency; operative 12-
1-95 (Register 95, No. 46). A Certificate of Compliance must be transmitted
to OAL by 3-30-96 or emergency language will be repealed by operation of law on
the following day.

8. Certificate of Compliance as to 11-14-95 order transmitted to OAL 3-29-96
and filed 5-8-96 (Register 96, No. 19).

9. Change without regulatory effect amending section heading, section and Note
filed 12-15-99 pursuant to 
section 100, title 1, California Code ofRegulations (Register 99, No. 51).

10. Amendment of section heading, section and Note filed 1-14-2000 as an
emergency; operative 1-14-2000 (Register 2000, No. 2). A Certificate of
Compliance must be transmitted to OAL by 5-15-2000 or emergency language will
be repealed by operation of law on the following day.

11. Certificate of Compliance as to 1-14-2000 order transmitted to OAL 5-9-2000
and filed 6-15-2000 (Register 2000, No. 24).

12. Amendment filed 12-18-2003; operative 12-18-2003. Submitted to OAL for
printing only (Register 2003, No. 51).

Go BackGo Back to Article 3 Table of Contents