Texas Comptroller Manual of Accounts - Fiscal 2026
Revenue Object 3219 – Insurance Surcharge – Workers' Compensation Division and Office of Injured Employee Counsel

A surcharge collected to pay administration costs of the Workers' Compensation Division and Office of Injured Employee Counsel within the Department of Insurance. Levied on all insurance companies, certified self-insurers, and self-insurance groups. For certified self-insurers, the surcharge rate is applied to the total tax base of all self-insurers (407.103). For insurance companies the rate is applied to the correctly reported gross workers' compensation insurance premiums (403.002). The rate for self-insurance groups applies to the group's gross premium for the group's retention, excluding premium collected by the group for excess insurance (407A.302).

A separate surcharge on insurers applied to correctly reported gross premiums from issue of workers' compensation insurance. Used by the department for activities related to regulating insurance companies that provide workers' compensation insurance (255.002).

Surcharge rates are set by the department in a manner so that the cumulative rate of workers’ compensation surcharges (revenue objects 3219 and 3220) does not exceed 2.7% of gross premiums.

If the department determines there's inadequate funding to meet obligations of GR Account 5101 - Subsequent Injury, the account shall be supplemented by collection of an additional surcharge at a rate to provide 120% of projected unfunded liabilities (403.007).

Report and tax due before March 1 on gross premiums collected the previous year. Self-insurance taxes are due on the 60th day after the issuance of a certificate of authority to self-insure and the 60th day after each annual renewal date.

Amended by S.B. 1, 71st Leg., 2nd C.S.

Prior to 1993, the Texas Department of Insurance collected insurance company maintenance taxes. H.B. 1461, 73rd, Leg., R.S. changed the collection of maintenance taxes from the Department of Insurance to the Comptroller. Collections were used to fund activities of the Texas Workforce Commission (453). Workforce Commission was abolished and created as a division within the Department of Insurance.

Revenue Code 3203 used from date of origin through August 31, 1995 to record maintenance taxes collected for the Workers' Compensation Commission and Research and Oversight Council on Workers' Compensation. This code replaces 3203 as of September 1, 1995 to record maintenance taxes collected in support of the Workers' Compensation Commission only.

Revenue Code 3207 was used for additional surcharge under Insurance Code art 5.76-5 §10. This was repealed April 1, 2007 by H.B. 2017, 79th Leg., R.S.

Supplemental maintenance tax for the Subsequent Injury Trust Fund added by H.B. 2600, 77th Leg., R.S.

Subsequent Injury Trust Fund (0918) recreated as GR Account 5101 - Subsequent Injury by H.B. 3378 and H.B. 3318, 78th Leg., R.S.

Self-insurance groups added by H.B. 2095, 78th Leg., R.S.

H.B. 7, 79th Leg., R.S. abolished the Workers' Compensation Commission and created the Workers' Compensation Division in the Texas Department of Insurance (454) and the Office of Injured Employee Counsel (448).

S.B. 1455, 89th Leg., R.S. changed this from a tax to a surcharge, beginning January 1, 2026.

Surcharge collected under Insurance Code 255.002 moved from revenue object 3203 – Insurance Maintenance Taxes – Department of Insurance-Workers' Compensation Insurance Regulation to this revenue object January 1, 2026 due to S.B. 1455. See revenue object 3203 for legislative history of this tax/surcharge.