Workers Comp Audit in Florida
A workers comp audit is how your carrier checks the payroll and job classes your premium was based on. Here is when it happens and what to have ready. You will also see what can change the bill and how to push back.
Facts checked Oct. 22, 2026 against Florida law, the state rule and the carriers' own sites.
What a workers comp audit is
Your premium starts as an estimate. Your application lists your type of business and your past and expected payroll. You sign it under oath. The audit checks the real numbers against these estimates.
Source: Florida Statutes, s. 440.381(1) and (2) , checked Oct. 20, 2026.
Florida law says the audit must look at all pay to employees, subcontractors (subs) and independent contractors. It must also check that each worker is in the right class.
Source: Florida Statutes, s. 440.381(3) , checked Oct. 20, 2026.
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When the audit happens
The state rule says the final audit happens when each policy term ends.
Source: Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
| Yearly premium | Final audit | How often |
|---|---|---|
| $10,000 or more | Physical audit | Every year |
| $1 to $9,999 | Mail or physical audit | Every year |
| Per capita policy | Mail or physical audit | At least every 2 years |
This is for a policy you buy in the regular market. The rule calls it the voluntary market.
Source: Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
In construction, the state rule calls for a physical audit at your site each year. That is when the estimated yearly premium is $10,000 or more.
Source: Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
Florida law also sets a floor. A business outside construction must be audited at least once every 2 years. A construction business with enough premium to be experience rated must be audited at least once a year. That yearly audit must be on site if the estimated yearly premium is $10,000 or more.
Source: Florida Statutes, s. 440.381(3) , checked Oct. 20, 2026.
The state rule says a phone call cannot take the place of a mail or physical audit.
Source: Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
Records to have ready
The state rule lists the records a physical audit looks at, as they apply to you:
- Your payroll records
- Your reemployment tax forms
- Your federal reports of what you paid your employees
- Your cash disbursement journal, the record of money you paid out
- A certificate of insurance from each sub you hired
- Your papers for each worker you paid as an independent contractor
- Any other records needed to set your premium or job class
Source: Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
Florida law says you must make all the records for the payroll audit available. You must also let the auditor see your business in person.
Source: Florida Statutes, s. 440.381(5) , checked Oct. 20, 2026.
Each quarter, Florida law says you must also send your carrier a copy of your quarterly earnings report. That is the one you file for reemployment tax. An officer or owner must swear it is correct.
Source: Florida Statutes, s. 440.381(4) , checked Oct. 20, 2026.
The state rule says that report is on time if the carrier gets it within 45 days after the quarter ends.
Source: Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
Say you do not give the auditor the records when asked, and the audit cannot be done. Florida law says you then pay the carrier $500 toward their cost.
Source: Florida Statutes, s. 440.381(5) , checked Oct. 20, 2026.
What happens at the audit
The auditor looks at what you paid each worker, sub and contractor. The auditor also checks what each worker does, to see that the class is right.
Source: Florida Statutes, s. 440.381(3) , checked Oct. 20, 2026.
The state rule says signed statements go to the carrier when an audit is done. They can come from the auditor and from the person who gave the records. They can also come from the owner or an officer.
Source: Florida Administrative Code, Rule 69O-189.003 (forms OIR-B1-1560, 1561 and 1562) , checked Oct. 20, 2026.
Then the carrier sets your final premium from the real numbers. If they were higher than the estimate, you may owe more. If they were lower, you may get money back.
What changes the bill
The bill can change for these reasons.
Your payroll was higher or lower than the estimate on your application. The audit checks the real numbers against that estimate.
Source: Florida Statutes, s. 440.381(1) and (2) , checked Oct. 20, 2026.
A worker belongs in a different class than the one on your policy. The audit checks that each worker is in the right class.
Source: Florida Statutes, s. 440.381(3) , checked Oct. 20, 2026.
A sub you hired had no workers comp. Florida law then makes you, the contractor, liable for that sub's workers. That is why auditors ask for your subs' certificates. Ask your carrier or agent how that pay is priced.
Source: Florida Statutes, s. 440.10(1)(b) and (c); Florida Administrative Code, Rule 69O-189.003 , checked Oct. 20, 2026.
An officer has a valid exemption. Florida law says carriers may not count that officer as an employee. So the officer is not counted when the carrier figures your premium. See the Florida workers comp exemption.
Source: Florida Statutes, s. 440.05(13) , checked Oct. 20, 2026.
Give the auditor fair access to your payroll records. If you do not, the carrier can charge more. Florida law lets them charge up to 3 times your latest estimated yearly premium.
Source: Florida Statutes, s. 440.381(8) , checked Oct. 20, 2026.
If you disagree with the audit
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Start by asking the auditor or your carrier to explain each change, in writing.
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Then ask the insurer, in writing, to review it. Florida law says you or your agent can ask them to review how a rate, rating plan or rule was used on your policy. If they do not grant the review within 30 days, you may treat that as a no. When the issue is a rating group's plan or rule, such as NCCI's, the same request can go to that group.
Source: Florida Statutes, s. 627.371(1) , checked Oct. 20, 2026.
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If the insurer says no, or gives only part of what you asked, Florida law says you can file a written complaint with the Florida Office of Insurance Regulation. Say why you think it is wrong.
Source: Florida Statutes, s. 627.371(1) , checked Oct. 20, 2026.
Can't find any company to sell you workers comp? See the state's plan of last resort.
How to reach your carrier's audit team
These companies say on their own sites how to reach their premium audit team. Tap a name to see the phone number or email on our page for that company.
- Zurich, by phone or email
- Zenith Insurance, by phone or email
- FCCI Insurance, by phone or email
- FFVA Mutual, by email
- Summit, by phone
- AmTrust, by portal or phone
- Employers, by phone or online
- BITCO, by email
- NEXT Insurance, by phone or email
Source: Zurich, premium audit page; Zenith, premium audit questions; FCCI, ExpressWrite help box; FFVA Mutual, premium audit post; Summit, annual audit of premiums; AmTrust, premium audit page; Employers, contact page; Bitco, contact page; NEXT, workers comp audit guide , checked Oct. 22, 2026.
Florida workers comp carriers
These companies on our list sell workers comp in Florida, going by their own sites:
- SummitSells workers' comp. Source: Summit's site , checked Oct. 20, 2026.
See all of the ones we track on our list of Florida commercial insurance companies.
Questions people ask about workers comp audits
What is a workers comp audit?It is a check of the payroll and job classes your premium was based on.
Florida law says the audit must look at all pay to employees, subcontractors and independent contractors. It must also check that each worker is in the right class.
Source: Florida Statutes, s. 440.381(3), checked Oct. 20, 2026.
How often does Florida require a workers comp audit?Florida law says a business outside construction must be audited at least every 2 years.
A construction business big enough to be experience rated must be audited each year. The state rule also calls for a final audit each year on a policy with premium of $1 or more. A per capita policy gets one at least every 2 years.
Source: Florida Statutes, s. 440.381(3); Florida Administrative Code, Rule 69O-189.003, checked Oct. 20, 2026.
Can my workers comp audit be done over the phone?No.
The state rule says a phone call cannot take the place of a mail or physical audit.
Source: Florida Administrative Code, Rule 69O-189.003, checked Oct. 20, 2026.
What records does the auditor want to see?The state rule lists your payroll records and your reemployment tax forms.
It lists your federal reports of what you paid your employees. It lists your cash disbursement journal. It lists a certificate of insurance from each sub, and your papers on independent contractors. The auditor can also ask for other records needed to set your premium or class.
Source: Florida Administrative Code, Rule 69O-189.003, checked Oct. 20, 2026.
Why did my workers comp bill go up after the audit?The audit checks your real payroll and job classes against the estimates on your sworn application.
If payroll was higher, or workers were in a different class, the bill can go up. Florida law also makes you liable for the workers of a sub who has no workers comp.
Source: Florida Statutes, s. 440.381(1) and (2); Florida Statutes, s. 440.10(1)(b) and (c), checked Oct. 20, 2026.
Why was I charged at my audit for subs with no certificate?The audit must look at all pay to your subs.
Florida law makes you liable for the workers of a sub who has no workers comp. That is why the state rule has the auditor ask for a certificate from each sub. Florida law says a copy of a sub officer's exemption also counts as proof. Think the charge is wrong? You or your agent can ask the insurer, in writing, to review it.
Source: Florida Statutes, s. 440.381(3); Florida Statutes, s. 440.10(1)(b) and (c); Florida Administrative Code, Rule 69O-189.003; Florida Statutes, s. 627.371(1), checked Oct. 20, 2026.
Do I pay premium on an officer who has an exemption?No.
Florida law says carriers may not count an officer with a valid exemption as an employee. So you do not pay premium on that officer. See the Florida workers comp exemption.
Source: Florida Statutes, s. 440.05(13), checked Oct. 20, 2026.
How do I dispute a workers comp audit in Florida?Start by asking the auditor or carrier to explain each change, in writing.
Florida law then lets you or your agent ask the insurer, in writing, to review how a rate, plan or rule was used. No answer in 30 days counts as a no. After a no, you can file a written complaint with the Florida Office of Insurance Regulation.
Source: Florida Statutes, s. 627.371(1), checked Oct. 20, 2026.
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