Taxi/Limo/Cabulance Reporting Requirements

About workers' compensation coverage and reporting

Effective July 23, 2015, mandatory workers' compensation insurance coverage from the Department of Labor & Industries (L&I) is canceled for drivers of for-hire, taxi, or limousines who own a vehicle or lease one from others. This change is based on a new law passed by the legislature Engrossed Substitute House Bill 5550 (122 KB PDF) (

If you own a for-hire vehicle, taxi, or limousine, or if you lease the vehicle you drive from someone else, you are exempt from L&I coverage starting July 24, but you may elect coverage.

Drivers providing commercial transportation services (CTS), also known as transportation network company (TNC) services, as defined in Title 48, also are exempt but may elect coverage.

If you pay someone to drive your vehicle, you must buy worker's comp insurance for them.

What if you want to continue your workers' compensation coverage?

If you would like to continue your workers' compensation coverage after July 23, fill out the elective coverage form (F213-042-000) and mail it to the address on the form, or fax it to 360-902-4633.

Coverage starts July 24, 2015, or the day after we receive your signed form, whichever is later. If you opt for elective coverage, you must report quarterly hours and pay workers' compensation insurance premiums.

What are the benefits of carrying workers' compensation insurance?

Under workers' compensation insurance coverage, if you are hurt while working and you file an injury claim that is eligible for benefits, L&I will pay the following on your behalf:

  • Medical bills related to the work-related injuries or occupational illness.
  • Wage replacement benefits (based on a portion of your income at the time of injury) if you can't work because of the injury.

What will happen if I don't pay workers' compensation premiums?

If you elect coverage, but fail to pay premiums, your elective coverage will be canceled and no claim payments will be allowed.

What needs to be reported and how?

Workers' compensation insurance coverage is based on hours reported each quarter.

Limo and cabulance reporting remains the same: either report actual hours or assume 480 hours per quarter.

Taxi reporting has three options. Choose 1 option that works best for your business:

  • Hourly: Report actual hours worked by every driver.
  • Per driver: Report 480 hours per quarter for every driver.
  • Per vehicle: Report 960 hours per quarter for every vehicle.

How do I report for the third quarter, when the new law takes effect on July 24?

If you do not elect to continue coverage for July 1, 2015 – July 23, 2015, you may pro-rate hours by reporting

  • 120 hours for flat rate per driver, or
  • 240 hours for flat rate per vehicle, or
  • actual hours worked by each driver.

When are the reports due?

Owners need to file a quarterly report of hours with L&I 4 times a year. The deadlines for reporting are below. If reporting by the hour option, keep records of the actual hours worked by every driver. Employers may be audited, so an important accounting practice includes keeping records that show how a business determined the hours reported.

Due Dates for Quarterly Reporting
Quarter Report Period Report and Payment Due
1 January 1 through March 31 April 30
2 April 1 through June 30 July 31
3 July 1 through September 30 October 31
4 October 1 through December 31 January 31
Due date fall on a weekend?
Your report may be electronically filed or postmarked the following business day.

What is the current premium rate?

The 2015 base premium rates are the following:

  • Taxi is $.63 cents per hour.
  • Limousine is $.39 cents per hour.
  • Cabulance is $1.99 per hour.

As an owner, what should I do now?

Notify your drivers who lease your vehicles that, from July 24 on, they will no longer be covered on your L&I workers' compensation insurance policy. If they get hurt on the job and file a claim, L&I will reject the claim.

Let them know they can get workers' compensation insurance coverage for themselves and receive benefits if they get hurt on the job by completing an elective coverage form. They will need to report the hours they work and pay premiums quarterly for the optional insurance coverage.

How do I file a quarterly report?

Filing a quarterly report online is easy and takes only a few minutes:

Need a reminder to file? Sign up for quarterly filing email reminders.

To find out more about taxi/for hire safety, go to Taxi Services.

What should a covered driver do if they get hurt on the job?

  • Seek medical treatment immediately if the injury is serious or life threating.
  • File a Report of Accident (ROA) online at Avoid filing a paper report as it delays benefits.
  • Include the UBI or vehicle number on the Report of Accident (ROA) to speed up the claim assignment. Encourage your doctor to file the provider version of the Report of Accident (ROA) online at Electronic filing speeds claims benefits by 5 days.
  • If you need help filing a claim, call L&I at 1-877-561-3453.
  • If the injury requires ongoing medical treatment, select a medical provider from the L&I Medical Provider Network for treatment. L&I does not cover medical expenses for providers outside of the network.
  • Need help?

    For customer assistance, please contact:
    Kristi Linn
    Taxi/Limo/Cabulance Account Manager
    Workers' Comp Insurance
    Washington State Department of Labor & Industries

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