Every self-insurer must file a Self-Insurer's Annual Report on or before:

• A. January 1 for private self-insurers and July 1 for public self insurers
• B. March 1 for public self-insurers and October 1 for private self insurers
• C. March 1 for private self-insurers and October 1 for public self insurers
• D. None of the above

Answer: (C)

The key idea is that the Self-Insurer's Annual Report is a yearly financial and claims-update that self-insurers must file to show they can continue meeting their workers’ compensation obligations. The timing mirrors the different fiscal calendars of private versus public entities. Private self-insurers, whose year ends December 31 for many businesses, typically file by March 1 to allow time after year-end closing and audit processes. Public self-insurers, operating on a government fiscal year that runs July 1 through June 30, file by October 1 to fit their annual financial reporting and budgeting cycle. Missing these deadlines can trigger penalties or review of the self-insured status. The report collects assets, liabilities, reserves for future losses, and related financial information to demonstrate ongoing solvency and ability to pay future benefits.