Taxi/Limo/Cabulance Reporting Requirements

About Workers' Compensation Coverage & Reporting

Worker's compensation insurance now covers drivers of for-hire vehicles, including taxi, limo and cabulance drivers. Effective January 2012, the Washington State Legislature created a law (RCW 51.12.180) to ensure all for-hire drivers receive approved medical care and other benefits associated with a workplace injury or accident. A no-fault insurance, workers' comp coverage also protects the vehicle owner from lawsuits by a driver that is injured on the job.

Owners of for-hire vehicles are responsible for quarterly reporting and payment of workers' compensation insurance premiums. Owner-operators report for all drivers, including self.

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 one option that works best for your business:

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

When are the reports due?

Owners need to file a quarterly report of hours with L&I four 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 & payment due by
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 2014 base premium rates are:

  • Taxi is $.57 cents per hour
  • Limousine is $.39 cents per hour
  • Cabulance is $2.02 per hour

As an owner, what should I do now?

File a business license application  with the State of Washington Business Licensing Service. When your vehicle for-hire license becomes active, L&I will set up a workers' compensation account for your business. We will send the following information to the address provided on the business license application:

  • A Certificate of Coverage for each vehicle owned/operated by the business — carry this in the vehicle.
  • Information explaining how to report drivers to L&I.
  • A notice explaining the insurance rate for your business.

What happens if a business doesn't pay workers' compensation premiums?

It's now a law to cover a for-hire vehicle owner and driver with workers' compensation insurance. The consequences of avoiding reporting and payment include:

  • Fees and penalties for late or non-payment
  • Business license suspension
  • Business license can be revoked

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.

Planning Ahead Before a Workplace Injury Occurs

L&I recommends vehicle owners plan ahead to help avoid workplace injuries and manage workers' compensation costs should an injury occur:

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

What if a driver gets hurt on the job? What does the driver do?

  • Seek medical treatment immediately if the injury is serious or life threating.
  • Report the injury as soon as possible to the business owner to help coordinate the L&I claim.
  • File a Report of Accident (ROA) online at www.FileFast.Lni.wa.gov. 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 www.FileFast.Lni.wa.gov. Electronic filing speeds claims benefits by five days.
  • If you need help filing a claim, call L&I at 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.

What does the vehicle owner do?

L&I recommends vehicle owners do the following to manage a workers' compensation claim once an injury occurs:

  • Stay in close communications with your injured worker.
  • Encourage your worker to file a Report of Accident (ROA) on line at www.FileFast.Lni.wa.gov
  • File the employer version of the Report of Accident online at www.FileFast.Lni.wa.gov. Include the UBI or vehicle number to avoid confusion with other owner vehicles using the same dispatch service.
  • Follow an open claim through the Claim & Account Center.
  • Questions? Call your assigned Account Manager. Contact information is listed in the packet mailed to the business address provided to L&I, or go online to the Claims & Account Center.

News and Updates! For-Hire Work Group Established — Stay informed!

For-hire owners and owner representatives are meeting with L&I regularly to discuss how to control costs related to self-monitoring of workers' compensation insurance claims. The group was assembled last year as part of the new law. Members include a cross section of for-hire owners and representatives across the state from large and small for-hire businesses.

You are welcome and encouraged to attend the public meetings. The next meeting is Tuesday, February 18, 2014, 10:00 AM 12:00 PM at the Tukwila Service Location. This schedule is subject to change. Please call 360-902-4599 to confirm date, time and location of specific meeting(s) or if you would like an email copy of the agenda or minutes.

Need help?

For customer assistance, please contact:
Ethan Shaefer
Taxi/Limo/Cabulance Account Manager
Workers' Comp Insurance
Washington State Department of Labor & Industries
360-902-4620
ethan.shaefer@Lni.wa.gov

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