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)

Self-Insurer's Annual Report deadlines are split to fit different reporting cycles of private versus public self-insurers. The requirement is that private self-insurers file by March 1 and public self-insurers file by October 1. This distinction reflects how private entities typically align with the calendar year for financial reporting, while public entities follow their own fiscal and audit schedules, which necessitate a later deadline to accommodate year-end audits and public-sector accounting cycles. The annual report gathers up-to-date information on the self-insurer’s status, financial condition, payroll, and claims experience so the regulatory body can monitor solvency and ongoing compliance. Therefore, the answer that specifies March 1 for private self-insurers and October 1 for public self-insurers accurately states the required deadlines.