2022 Workers’ Compensation Insurers’ Remittance Form (Form GA-2) Clarifications

Please find below further clarification regarding the 2022 Workers’ Compensation Insurers’ Remittance Form (Form GA-2) calculations for the assessment base premium.

• All terrorism and catastrophe premiums should be included in the assessment base premium regardless of whether it was generated by State or Federal payroll.

• Drug Free & Schedule Rating credits should be added back to the final premium to arrive at the assessment base premium.
• Schedule Rating debits should be subtracted from the final premium to arrive at the assessment base premium.
• Premiums reported on Columns 3 and 4 on Form GA-2 should be after the application of Experience rating or Merit rating adjustments.   
• For premium adjustments on policy years 2014-2017 that occur during the calendar year 2022, a separate calculation will need to be done. The 2021 Form GA-2 can be used to determine the correct calculation for years 2014-2017. If a form is needed, please email WCBFinanceOffice@wcb.ny.gov. If an assessment payment or credit is due, please email the supporting documentation to Assessments@wcb.ny.gov. When remitting payment, please include a letter indicating it is for years 2014-2017. The credit can be used to offset any amount due for years 2018-2022.

To access Form GA-2, or the GA-2 Statistical Code Guide, please visit the Board’s website. 

Questions?

If you have any questions, please contact wcbfinanceoffice@wcb.ny.gov.