Premium Tax - MANDATED
Mandatory electronic premium tax statement and payment filings, including Hawaii Investments and Workers’ Compensation Assessment. For more information please click here.
Zero filings ARE required for the Annual Premium Tax and Hawaii Investments filings. All companies must file an annual return regardless of the amount of premiums written. Zero filings are not required for monthly filings.
Important Due Dates (OPTins Submission Date):
- Premium Tax Annual Filing – March 1
- Premium Tax Annual Filing – Hawaii Investments – March 1
- Premium Tax Annual Filing – Workers' Compensation Assessment – March 15
- Premium Tax Filing Month One – February 20
- Premium Tax Filing Month Two – March 20
- Premium Tax Filing Month Three – April 20
- Premium Tax Filing Month Four – May 20
- Premium Tax Filing Month Five – June 20
- Premium Tax Filing Month Six – July 20
- Premium Tax Filing Month Seven – August 20
- Premium Tax Filing Month Eight – September 20
- Premium Tax Filing Month Nine – October 20
- Premium Tax Filing Month Ten – November 20
- Premium Tax Filing Month Eleven – December 20
- Premium Tax Filing Month Twelve – January 20
Surplus Lines Premium Tax
Surplus lines electronic statement and payment filings effective August 15, 2019.
Quarterly filings only.
Affected policies must be reported in the corresponding quarter to avoid late penalty.
Zero filings are not required.
For detailed information, please refer to the website at:
https://cca.hawaii.gov/ins/surplus-lines-tax/
Important Due Dates (OPTins Submission Date):
- Premium Tax 1st Quarter Filing – May 15
- Premium Tax 2nd Quarter Filing – August 15
- Premium Tax 3rd Quarter Filing – November 15
- Premium Tax 4th Quarter Filing – February 15
Hawaii License Extension, Registration, and Fees Account
Initial application, Annual Service/Extension, and Late Fees
Fees apply to all Insurers, risk purchasing groups, foreign risk retention groups, and affected surplus lines brokers.
Important Due Date (OPTins Submission Date):
- Annual service/extension fees for all insurers, RRG's, and PG's -- November 15
- Initial UCAA application/registration and related fees – At the time of application submission
- Statutory fines and late fees -- As specified in corresponding notice
For detailed information, please refer to the website at:
https://www.optins.org/documents/state_participation_HI_ext_reg.pdf
Hawaii Special Reporting Account - MANDATED
Hawaii Special Reporting (Drivers Education Fund Underwriters Fee)
Required electronic payment of the Drivers Education Fund Underwriters Fee and filing of the Hawaii Insured Vehicle Census Report, effective July 24, 2017. For more information, please click here.
For detailed information on the fee, please refer to Memorandum 2002-9R on our website at:
http://cca.hawaii.gov/ins/insurers/rate_policy/mv_forms/
Important Due Dates (OPTins Submission Date):
- Drivers Education Fund Underwriters Fee – February 15
- Hawaii Insured Vehicle Census Report for the 4th Quarter - February 15
Attn: RPA Manager
Hawaii Compliance Resolution Fund Assessment Account
Compliance Resolution Fund Assessment, HRS §431:2-215
Accepting electronic assessment payments for all Insurers.
Important Due Dates
- Payment due 60 days from invoice date.