Worker Compensation Insurance - Reporting of Rhode Island Taxpayer Identification Numbers

Department of Business Regulation

1511 Pontiac Avenue

Cranston, RI 02920

Insurance Bulletin Number 2005-3

Worker Compensation Insurance

Reporting of Rhode Island Taxpayer Identification Numbers

The Department of Business Regulation issues this Bulletin to supplement the

information provided in Insurance Bulletin #2003-19. Based upon recent information

provided by the Department of Labor and Training, this is an update on the Rhode

Island taxpayer identification number reporting requirements of January 1, 2004.

Please see the default codes and rules below for reporting without the Rhode Island

taxpayer identification number.

1.

If for some reason an insurer can not get the number for an established

employer from the agent or employer then they should file any transactions

with the Department of Labor and Training using the default 0000000001.

2.

Since a Rhode Island taxpayer identification number is not issued to new

employers until the employer has issued a payroll an insurer shall issue

policies to new employers and file the policy information with the

Department of Labor and Training using default 0000000002 in place of the

Rhode Island taxpayer identification number. This default applies only to

new businesses. Any transactions submitted 60 days after the original

policy will require the taxpayer identification number or they may be

rejected and subject the insurer to a penalty of $250.00

3.

Some employers are exempt per R.I.G.L. § 28-42-8 and therefore not

eligible to receive a Rhode Island taxpayer identification number. An

insurer shall use the default 0000000003 when filing policy information for

an exempt employer.

4.

An insurer may issue an “if any” policy where the employer does not

currently have employees and therefore is not eligible for a Rhode Island

taxpayer identification number. When reporting policy information for an

“if any” policy the insurer shall use the default 0000000004.

number. An

insurer shall use the default 0000000003 when filing policy information for

an exempt employer.

4.

An insurer may issue an “if any” policy where the employer does not

currently have employees and therefore is not eligible for a Rhode Island

taxpayer identification number. When reporting policy information for an

“if any” policy the insurer shall use the default 0000000004.

Should you have any questions please contact Matthew P. Carey, Assistant Director,

R.I. Department of Labor and Training, at 401-462-8127 or e-mail at

Matt.Carey@dlt.ri.gov.

Joseph Torti III

Associate Director and Superintendent of Insurance

April 8, 2005