The Special Fund Assessment is a surcharge imposed by the commonwealth of Kentucky per Kentucky Revised Statute 342.122 on workers’ compensation insurance premiums to fund and prefund the workers’ compensation benefit liabilities of the Special Fund and help finance the state workers’ compensation program. The full amount of the assessment collected by KEMI is transferred to the Kentucky Workers’ Compensation Funding Commission.

The assessment applies to:

• Premiums received by every insurance company that writes workers’ compensation policies for businesses and organizations in Kentucky.
• Every self-insured group in Kentucky.
• Every Kentucky employer retaining its own workers’ compensation risk.

Additional questions concerning the Special Fund Assessment may be directed to the Division of Workers’ Compensation Funds at 1-502-564-5467.