New York State Workers' Compensation Board
QUARTERLY UNIFIED EMPLOYER ASSESSMENT SURCHARGE Workers' Compensation Insurers Remittance Form State of New York - Workers' Compensation Board
GA-2 (2025)
Insurer Information:
Insurers who are part of a larger insurer group must complete and submit a separate Form GA-2 for each insurer in the group by WCB Identification Number (W Number). However, a single aggregated payment may be made for the insurer group. Insurers submitting an aggregated payment must complete the Quarterly Unified Employer Assessments Surcharge Workers' Compensation Insurers Remittance Form - Insurer Group Addendum (Form GA-2.1)
4. *Mailing Address
Certification:
By submitting this form via email, the sender certifies that the information presented herein, including all applicable addendums, has been examined and is a true, correct, and complete report made in good faith.
In accordance with WCL Section 151, the Chair may conduct periodic audits of any insurer on any information relevant to the payment or calculations of assessments. If an insurer underpays an assessment as a result of inaccurate reporting, the insurer shall pay the full amount of the underpaid assessment along with interest at the rate of 9% per annum. Further, in the event that it is determined that the payer knew or should have known that the reported information was inaccurate, an additional penalty of up to 20% may be imposed. Any insurer that knowingly makes a material misrepresentation of information required for the purposes of assessments shall be guilty of a class E felony.
Please refer to Instructions for Completing Quarterly Unified Employer Assessment Surcharge Workers' Compensation Insurers Remittance Form (Form GA-2)
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