We calculate the surcharges based on the premium volumes you reported on last year's tax forms. The minimum regulatory surcharge is $1,000. The minimum fraud surcharge is $100.

You can collect the surcharges from policyholders in one of the following ways:

  • List it as a separate charge on their billing or policy statement.
  • Build the surcharges into your rates as an expected cost.

How we calculate surcharges

What you owe for surcharges depends on your organization's type.

Learn how to calculate fraud and regulatory surcharges.

Due date for surcharge payments

Fraud and regulatory surcharges are due July 15 each year. If July 15 is a Saturday or Sunday, they're due the next business day.

How to find and pay your invoices

We'll email your tax contact by June 15 to tell them the surcharge invoices are available. To see your invoices, log into the Filing and Payment Center and choose "Make or View Payments."

Learn more about your payment options.

Penalties for late payments

We charge penalties in stages: 5%, 10% and 20%.

  • If you don't pay by the end of the month when your payment is due, we charge a 5% penalty.
  • If you don't pay within 45 days of the due date, the penalty goes up to 10%.
  • If you don't pay within 60 days of the due date, the penalty goes up to 20%.
  • If you pay 61 days or later after the due date, we add interest to the 20% penalty.

For details, read Revised Code of Washington (RCW) 48.14.060.

RCW/WAC
(RCW) 48.14.060 Failure to pay tax - Penalty