What are the historical Second Injury Fund Surcharge (SIF), Workers’ Compensation Administrative Tax and Workers′ Compensation Administrative Surcharge rates?

The rates have been:
Year SIF Surcharge SIF Supplemental Surcharge* WC Admin Tax WC Admin Surcharge
1993 3% - 2% -
1994 0% - 0% -
1995 0% - 0% -
1996 0% - 1% -
1997 1.5% - 1% -
1998 3% - 2% -
1999 3% - 2% -
2000 3% - 0% -
2001 2.5% - 0% -
2002 2.5% - 1% -
2003 4% - 2% -
2004 4% - 1% 1%
2005 3.5% - 0% 0%
2006 3% - 0% 0%
2007 3% - 1% 1%
2008 3% - 1% 1%
2009 3% - 0.5% 0.5%
2010 3% - 1% 1%
2011 3% - 1% 1%
2012 3% - 1% 1%
2013 3% - 1% 1%
2014 3% 3% 1% 1%
*The SIF Supplement Surcharge was enacted by SB1, effective 01/10/2014. It cannot exceed 3% and is scheduled to expire on December 31, 2021.

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