Texas Comptroller Manual of Accounts - Fiscal 2026
Revenue Object 3220 – Insurance Surcharge – Workers' Compensation Research and Oversight Division

Surcharge collected to pay administration costs of the Workers’ Compensation Research and Oversight Division within the Department of Insurance. Levied on insurance carriers, 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. For insurance companies the rate is applied to the correctly reported gross workers' compensation insurance premiums. 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.

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.

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

Amended by H.B. 1461, 73rd Leg., R.S.

H.B. 752, 73rd Leg., R.S. codified V.A.C.S. Arts. 8308-11.09(a), (b), (c), and 8308a to Labor Code sec. 404.003.

Revenue Code 3203 used from date of origin through August 31, 1995 to record maintenance taxes collected for Workers' Compensation Commission and Research and Oversight Council on Workers' Compensation (478). This code replaces 3203 as of September 1, 1995 to record maintenance taxes collected for the Research and Oversight Council on Workers' Compensation only.

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

H.B. 28, 78th Leg.,3rd C.S. recreated GR Account 5016 - Research and Oversight Council on Workers' Compensation as an account in the Texas Department of Insurance's General Revenue and Insurance Companies Maintenance Tax and Insurance Department Fees Account (in GR). H.B. 28  abolished Research and Oversight Council on Workers' Compensation (Agency 478) and created it as a division at the Texas Department of Insurance (454). H.B. 28, recodified Labor Code Ch. 404 to Ch. 403.

H.B. 7, 79th Leg., R.S. changed the deposit of all self-insured maintenance taxes to GR Account 0036 - Department of Insurance Operating.

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