Current through Reg. 47, No. 249; December 28, 2021
The payroll records of all Current
Self-Insurers and Former Self-Insurers shall be open for inspection and audit
by the Department, or its Authorized Representative, during regular business
hours. Self-insurers are required to maintain payroll records that reflect a
true and accurate division by the classification codes contained in the SCOPES
of Basic Manual Classifications and the NCCI Basic Manual for Workers'
Compensation and Employers Liability Insurance so the proper classification
code for each employee may be determined. The SCOPES of Basic Manual
Classifications effective June 1, 2008 is hereby incorporated by reference. A
copy of the SCOPES of Basic Manual Classifications may be obtained from the
National Council on Compensation Insurance, Inc., Customer Service Center, 901
Peninsula Corporate Circle, Boca Raton, FL 33487, telephone 1(800)622-4123. A
copy of the manual is also available for viewing at the Division of Workers'
Compensation, Bureau of Monitoring and Audit, Self-Insurance Section, 2012
Capital Circle, S.E., Hartman Building, Tallahassee, FL 32399-4224. The NCCI
Basic Manual for Workers' Compensation and Employers Liability Insurance, 2001
Edition, including updates through June 1, 2009, is previously incorporated by
reference into Rule
, F.A.C. If
such records are not maintained, then the entire payroll shall be presumed to
be within the classification code to which the highest manual rate is
applicable. To ensure their availability for audit purposes, the records shall
be retained for five (5) years from the end of the payroll period. The location
of these records shall be provided to the Department upon submission of the
application for self-insurance and updated within fifteen (15) days of any
(2) At the conclusion
of the audit conducted by the Department or its Authorized Representative, a
preliminary report shall be prepared and sent to the self-insurer. The
preliminary report shall identify any payroll or classification deficiencies.
The self-insurer shall have thirty (30) days from the date of receipt to review
and respond to the Department's preliminary report. The Department shall review
the response and issue a final report.
Fla. Admin. Code Ann. R.
FS. Law Implemented