By statute the Supplemental Pension Fund is allowed to collect only enough premium to make the current COLA payments for new and past claims.

This differs from the Accident Fund (AF), Medical Aid Fund (MAF), and Stay at Work program (SAW) that aim to collect sufficient premiums to pay for the current and future AF, MAF, and SAW benefits for the claims that occur while the rates are in effect.

The hourly Supplemental Pension Fund base rates are the same for all risk classes and they are also paid by self‑insured employers.

The Supplemental Pension Fund base rates are shown in:

• WAC 296-17-920
  (www.leg.wa.gov) for firms rated on an hourly basis.
• WAC 296-17-89502
  (www.leg.wa.gov).
• WAC 296-17-89504
  (www.leg.wa.gov) for firms rated on a non-hourly basis.

Rates for Workers' Compensation.

RCW 51.32.073 (www.leg.wa.gov): Additional payments for prior pensioners — Premium liability of worker and employer for additional payments.