HI Workers’ Comp Insurers: 2026 Special Compensation Fund Assessment and E-Filing Rules Announced

HI| The Hawaii Insurance Division has issues a memorandum advising that, because the Special Compensation Fund balance was below the level needed to meet current and projected obligations as of December 31, 2025, a 2026 levy of 2.9% of 2025 workers’ compensation gross premiums will be assessed on insurers authorized to write workers’ compensation in Hawaii, pursuant to Section 386-152, Hawaii Revised Statutes. Insurers must file premium tax statements and pay premium taxes electronically through OPTins, though they may continue using TriTech software so long as filings route through OPTins and the insurer is registered with OPTins. The memorandum directs insurers needing registration information to contact OPTins and directs other questions to the Certification & Agency Exam Section, and it specifies that Form 315 is required only for insurers reporting workers’ compensation gross premiums written (and is not required if such premiums are zero) and must be filed on or before March 15, 2026

Click here to see December 23, 2025 Memorandum