Regulatory Expectations for Payroll Audit Practices Under Workers’ Compensation and Employer’s Liability Policies

… TRINIDAD NAVARRO COMMISSIONER STATE OF DELAWARE DEPARTMENT OF INSURANCE DOMESTIC AND FOREIGN INSURERS BULLETIN NO. 159 AND PRODUCER AND ADJUSTER BULLETIN NO. 38 TO: ALL CARRIERS AUTH …

… UCER AND ADJUSTER BULLETIN NO. 38 TO: ALL CARRIERS AUTHORIZED TO WRITE WORKERS’ COMPENSATION AND EMPLOYER LIABILITY INSURANCE IN DELAWARE AND OTHER INTERESTED PARTIES RE: REGULATORY EXPECTATIONS FOR PAYROLL AUDIT PRACTICES UNDER WORKERS’ C …

… PLOYER’S LIABILITY POLICIES DATED: October 20, 2025 REVISED: February 5, 2026 The Delaware Department of Insurance (the “Department”) issues this revised Bulletin to clarify and update the Department’s expectations regarding payroll …

… te the Department’s expectations regarding payroll audit practices for workers’ compensation and employer’s liability insurance policies. This revision provides additional guidance on audit documentation transparency, online access to audit mate …

… uiries. Background This Bulletin is issued in response to concerns raised by industry stakeholders, including insurance agents and insured businesses, regarding current practices surrounding payroll audits and premium billing. The Depa …

… sk cancellation for non-payment if audited premiums are not paid by the due date, even when disputes are pending. • Insurance agents face barriers when assisting insureds: Many carriers require formal ♦INSURANCE.DELAWARE.GOV♦ 1351 W. NORTH …

… when disputes are pending. • Insurance agents face barriers when assisting insureds: Many carriers require formal ♦INSURANCE.DELAWARE.GOV♦ 1351 W. NORTH ST., SUITE 101, DOVER, DELAWARE 19904 (302) 674-7300 DOVER♦ (302) 259-7554 GEORGETOWN♦ …

… principles outlined in this Bulletin are consistent with the existing framework of the Delaware Workers Compensation Insurance Plan (WCIP) and serve to complement and strengthen the Plan's intent. Department Expectations • Audit Docu …