Free tool
Stop-work order penalty calculator
Estimate your Florida workers' compensation penalty under both methods the Department uses: your actual records, or imputed payroll. Nothing you enter is saved or sent.
Your inputs
Records method
$22,500
- Premium ($150,000 ÷ 100 × 10)
- $15,000
- × 2 = gross penalty
- $30,000
- Less 25% (records in 21 days)
- −$7,500
- Net (minimum $1,000)
- $22,500
Imputed method (no records)
$63,552
- 3 workers × 52 weeks × $1,357.95 × 1.5
- $317,760
- Premium at 10 per $100, × 2
- $63,552
- Net (no 25% reduction; minimum $1,000)
- $63,552
On these inputs, the records method is lower by $41,052.
This is an estimate on one rate and one payroll figure. The real calculation is line by line, by worker, by week, by class code, after removing vendors, fabricators, exempt officers, insured subcontractors and non-payroll items, and after screening the records for anything that should never be produced. The guide and worksheet do that; the pre-submission audit does it for you.
How the calculation works
Section 440.107(7)(d)1, Florida Statutes, sets the penalty at two times the premium the employer would have paid, applying the approved manual rates to the uninsured payroll for the lookback period, or $1,000, whichever is greater. If records are not produced, section 440.107(7)(e) imputes weekly payroll of 1.5 times the statewide average weekly wage for every worker, officer, partner and sole proprietor, for every week. First-time employers get a credit for the initial premium on the new policy, 25 percent off for producing records within 21 days, and 15 percent off for passing the Department's tutorial. The full explanation is on the penalty audit page.
What this calculator does not do
- Separate payroll by worker, week and class code.
- Remove vendors, fabricators, exempt officers, insured subcontractors, non-construction labor and non-payroll items.
- Apply different rate years across a 24-month period.
- Add the $5,000 per misrepresented independent contractor or the $1,000 per day for working in violation.
- Tell you whether the records should be produced at all.
The guide and audit worksheet do the first four. The pre-submission audit does all five.
Questions
- How accurate is this calculator?
- It applies the statutory formula exactly, but to one payroll figure and one rate. The Department's worksheet is line by line, by worker, by week, by class code, across rate years. Use this to understand the scale and which method is likely lower, then use the guide's worksheet or the pre-submission audit for the real number.
- Where do I find the rate?
- Florida's approved manual rates are filed by NCCI and approved annually, effective January 1. Your agent or carrier can give you the rate page for your class code and year; the guide explains how to read it.
- Why does the imputed method not get the 25 percent reduction?
- Because section 440.107(7)(d)1.b conditions the reduction on producing the business records within 21 days. An imputed penalty, by definition, is one where records were not produced.