For Insurers

Regulatory surcharge payment requirements and penalties

When is the regulatory surcharge payment due?

The regulatory surcharge is due and payable July 15 of each year. If July 15 falls on a Saturday or Sunday, the next business day is the due date.

Where is my invoice?

We send an email notification no later than June 15 to let your tax contact know the surcharge invoices are available. Your invoice is available after you sign into the Filing and Payment Center. Select "Make or View Payments" from the menu to see your invoice.

What if I do not make my payment on time?

Penalties are applied in stages - 5, 15 and 20 percent.

Payments not made by the end of the month in which the payment is due are subject to a 5 percent penalty.

If your payment is not made within 45 days of the due date, there is an additional 5 percent due, for a total of 10 percent.

Payments not made within 60 days of the due date are subject to a total 20 percent penalty.

Payments 61 days or later are subject to the 20 percent penalty, plus interest.

These terms are described in Revised Code of Washington (RCW) 48.14.060 (leg.wa.gov).

How is the surcharge calculated?

The surcharge calculation varies by type of organization. Please see the Regulatory surcharge calculations page for calculation details.