Our premium audit team wants to make the premium audit process as easy as possible — that’s why we launched eReport, a fast, easy, and secure way to complete and submit premium audit reports online.
Our eReport online premium audit reporting tool is available to small business policyholders through our secure online portal. Just log in and select the eReport Premium Audit tab on the homepage to get started.
Via eReport, customers can:
Log in to our secure small commercial portal and select the eReport Premium Audit tab on the homepage.
If you have questions or need assistance, we can help. Our team is available Monday through Friday, 8 a.m. to 8 p.m. ET.
eReport will only display screens that are relevant to your policy. eReport prepopulates details for returning users.
After you submit the audit form, you will receive an audit statement reflecting the adjustment of exposures on your policy to the audit findings. The statement will reflect an additional premium due to us, a premium credit due to you, or no change in premium, as applicable.
Our premium audit team can help. Complete our online request form, email us at premiumauditservices@libertymutual.com or call us at 1-888-224-9246 Monday through Friday 8 a.m. to 8 p.m. ET.
You can submit your premium audit via eReport up to 75 days from policy expiration. Otherwise, you will no longer be able to access your audit information online and will need to submit a paper copy of the mail form.
The purpose is to determine actual exposures and classes of operation for the coverage we’ve provided for the applicable audit period. A premium audit protects both Liberty Mutual and our customers. Our auditors undertake this review of your company’s books and records to determine the correct exposure for the audit period and ensure the proper premium is collected for your policy. In addition, audit information is filed as part of unit statistical data reporting, which determines your experience modification and is used in establishing appropriate premium rates for each state.
An owner or officer includes any corporate officer, limited liability company member, partner or sole proprietor. A corporate officer is defined as a president, vice president, secretary, or treasurer or other executive officer elected or appointed in accordance with the charter, bylaws, articles, or legal documentation of an organization.
No, please do not include names and payrolls within this section. Names and payrolls should be included under the Owner & Officer Information Section. If there are multiple owners/officers, extra lines can be added using the “+ Add a Row” link.
If any of the listed classifications do not fit an employee’s specific job function, then answer “Yes” to the question below the payroll section. Be sure to include employees’ duties under the “Job Duties” column as well as all other applicable information.
If payroll records do not show the actual payroll applicable to each classification, the entire payroll of the individual employee must be assigned to the highest-rated classification that represents any part of his or her work. In addition, payroll cannot be split between a clerical or sales class code and a basic classification. All payroll exposure will be included in the higher-rated class code due to the Interchange of Labor rule.
*Construction classifications are handled differently from other industries. Contact your auditor for more information.
Outside salespersons. NCCI Scopes Manual (Rule 1-B-2-b) defines salespeople as employees engaged in sales duties away from the employer’s premises. This classification is not available for employees who deliver merchandise. Independent state bureaus also provide the definition of an outside sales employee in their state manuals.
Drivers (drivers, chauffeurs, messengers, and helpers). These employees perform work on or in connection with a vehicle. This code includes garage employees and employees using bicycles as part of their work duties. Duties include, but are not limited to, delivering goods owned by the employer.
The NCCI Basic Manual does not allow businesses to split payroll between clerical, outside sales, and basic classifications. While employees who are fully (100 percent) engaged in clerical, driving, or outside sales roles are excluded from the general liability audited exposure, their information should be provided for reconciliation purposes.
Yes. Because those employees were compensated during the policy period, their information must be included for the audit.
In order to accurately reflect an employee’s duties/responsibilities during a policy period, split that employee’s actual payroll over two/numerous lines based on their job and earnings at any given time.
For every audit, we use two separate sources for payroll verification. One is what you provide us in your report and the other is the Federal Form 941 figures noted on your mail form. Having two sources of verification ensures that the appropriate amount of payroll is applied to your audit. This confirmation validates the information provided and confirms your audit is as accurate as possible.
To verify your payroll, we are required to use your 941 payroll filings.The auditor will ask a series of questions about the method and frequency of payment(s), the relative nature of the work, and the amount of direction and control to determine if the subcontractor is in fact independent. If the subcontractor is not deemed independent based on the responses, the contractor will be included in the audits as an uninsured subcontractor. Many states have additional rules regarding independent contractors. The auditor will follow these rules when determining if a contractor will be included in the exposure.
If the subcontractor has no employees, some states do not require workers compensation coverage. However, the auditor needs to determine if an employer-employee relationship exists between the insured and subcontractor. If an employer-employee relationship exists, Liberty Mutual Insurance may be liable for any claims the individual may file. Each state has different requirements to determine independent status. A general liability insurance certificate does not replace workers compensation coverage.
Proof of coverage is required for all subcontractors regardless of the amount of payment. The $600 IRS limit does not apply to the calculation of workers compensation or general liability premium.
The document does not waive the right of the subcontractor to file a claim. Therefore, without a valid certificate of insurance, the exposures are included for premium calculation purposes.
An occupational health policy is not the equivalent of a certificate of insurance, nor does it replace workers compensation coverage. In some states, it may assist in the validation of “independent status.”
A general liability insurance certificate does not provide workers compensation coverage. General liability coverage is just one factor that can be taken into consideration when determining independence.
This website is intended to be informational. Descriptions are provided only as a summary outline of the products and services available and are not intended to be comprehensive and do not constitute an offer to sell or a solicitation. The products and services described may not be available in all states or jurisdictions. See your policy, service contract, or program documentation for actual terms, conditions, and exclusions. Any inquiries regarding the subject matter set forth herein should be directed through licensed insurance professionals.
Coverage and insurance are provided and underwritten by Liberty Mutual Insurance Company or its affiliates or subsidiaries. When we offer insurance products, we will state clearly which insurer will underwrite the policy. Some policies may be placed with a surplus lines insurer. Surplus lines insurers generally do not participate in state guaranty funds and coverage may only be obtained through duly licensed surplus lines brokers.
