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    WCSF 2003 Assessment Refund

    Act 45 of 2025 required a refund process to be established for the 2003 Workers’ Compensation Security Fund (WCSF) assessment. The deadline for a carrier to submit an assessment refund application is 5:00 PM on April 27, 2026.

    Background

    Act 45 of 2025 requires the Pennsylvania Insurance Department to issue a refund payment of the 2003 Workers’ Compensation Security Fund (WCSF) assessment, upon request, to eligible carriers that paid the assessment.

    The WCSF is part of PID’s Bureau of Special Funds and provides claim payments to individuals entitled to benefits under the Pennsylvania Workers’ Compensation Act when the insurance companies that were originally providing benefits are insolvent and in liquidation. Funding for the Security Fund is derived from three sources: assessments levied on member insurers, distributions obtained from the estates of insolvent insurers, and investment income. 

    Apply for a 2003 Assessment Refund

    Eligibility

    A list of eligible carriers can be found in the Pennsylvania Bulletin. Carriers are not required to take action unless pursuing a refund.

    The WCSF Act defines “carrier” as “either a stock company, a mutual company, a reciprocal exchange, or the State Workmen’s Insurance Fund, as the context may require,” per 77 P.S. § 1052.

    The term “carrier” under the WCSF Act is not defined to include self-insured employers, so they would not be eligible for a refund of the 2003 WCSF assesment unless they otherwise met the definition.

    The deadline to submit a Refund Application is April 27, 2026.  If a carrier fails to submit a completed application by the deadline, no refund will be issued.

    How to Apply

    Each eligible carrier should complete and submit the Workers’ Compensation Security Fund 2003 Assessment Refund Application.

    It is very important that the information submitted on the application is accurate and complete.

    1. 1

      Before You Apply: Contact WCSF

      Before submitting the refund application, carriers are encouraged to contact the WCSF Assessment Refund Team to review the required application information by email at RA-IN-WCSFAssessRef@pa.gov or by phone at (717) 886-2082.

    2. 2

      Prepare Documents and Information

      To complete the application, you will need:

      • 2003 Assessed Carrier Information
        • This includes the company name, NAIC number, and FEIN number of the carrier as it was assessed in 2003.
      • 2003 WCSF Assessed Payment Amount
      • Current Company ACH Payment Information

       

      If the assessed carrier information has changed since 2003, you will also need:

      • Current Carrier Information
        • This includes the company name, NAIC number, and FEIN number.
      • ​Documentation of Carrier Change
        • Supporting documentation includes, but is not limited to, Pennsylvania Insurance Department approvals of mergers and acquisitions.
        • This documentation establishes that the current carrier company is entitled to a refund of the funds paid by the carrier who was originally assessed in 2003.
    3. 3

      Submit Your Application

    Submit WCSF 2003 Assessment Refund Application

    Yes, we can compare the 2003 assessment values and Carrier information to WCSF records upon request.  Please contact us at RA-IN-WCSFAssessRef@pa.gov for more information.​

    Where a carrier is unable to provide the 2003 assessment payment information, we require the completion of an affidavit to release that information for the completion of the application form. Please contact RA-IN-WCSFAssessRef@pa.gov for more information.​

    After You Apply

    Once an application is submitted, it will be reviewed to ensure the information is accurate and complete. If additional information is required, the WCSF Assessment Refund Team will reach out.

    After all the necessary information has been collected, a determination will be made.

    • If the application is approved, the carrier will receive notification of the approval, and the refund will be sent via electronic ACH deposit within 60 days of the approval.
    • If the application is denied, the carrier will receive a notification explaining the reason for the denial.​

    Refund Calculations

    The amount of the refund to eligible carriers will be calculated using the amount of the 2003 WCSF assessment paid by the carrier. No interest will be paid.

    Carriers should consult with their tax advisors regarding any tax consequences of a refund payment.

    Within 180 days following the disbursement of the final refund issuance, the WCSF will submit a report to the General Assembly of the aggregate amount of refunds requested and the amount of refunds issued.

    Need Help?

    If you have a question that hasn't been answered here, or to verify any information needed to submit a WCSF 2003 Assessment Refund Application, please get in touch with the WCSF Assessment Refund Team.