Tax Commission
Self Insurer’s Tax
Return to List of Other Taxes
Employers authorized by the Utah Labor Commission to provide their own worker’s compensation coverage must pay Self Insurer’s tax. The tax is the amount equivalent to the premium taxes that would have been paid under the admitted insurer tax by an insurance carrier.
You can apply for this tax account on our Taxpayer Access Point
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
Filing frequency: Annual
Filing due: March 31
Payment frequency:
Annual if prior year’s taxes were less than $10,000
Quarterly prepayments if taxes were more than $10,000
Payment due:
Annual: Annual payment due with return on or before March 31st
Quarterly: April, July, October, and final payment due with return on or before March 31st
Forms and Publications
TC-420
TC-420; must file electronically through Taxpayer Access Point
TC-420, Self-Insurer's Tax Return Instructions
TC-420C Self Insurer's Classification Codes and Tax Rates
Statues and Rules
Revenue
Goes to state general fund