State Law Requirements:

Under Texas state law, employers that do not provide workers’ compensation insurance must submit two types of forms to the Texas Division of Workers’ Compensation (DWC). 

DWC Form-005, Employer Notice of No Coverage or Termination of Coverage 

This slightly updated form notifies DWC that an employer does not have workers’ compensation insurance or has terminated coverage.  Employers must file this form annually between February 1, 2018 and April 30, 2018. DWC recently revised the DWC Form-005 to include updated frequently asked questions and to make it easier for employers to know what is needed on the form.  Employers should use the new form for the 2018 reporting period.  PartnerSource prepares these forms for most of its clients. DWC Form-005 is submitted through the division’s website, or by facsimile, email or mail.

Need help filling out the DWC Form-005?

DWC Form-007, Employer’s Report of Non-covered Employee's Occupational Injury or Disease 

This form notifies DWC that a nonsubscribing employer has experienced an on-the-job injury that requires more than one day away from work, or is an occupational illness or fatality.  Preparing and filing DWC Form-007 should be a routine part of your program administrator’s responsibilities and be referenced in your claims administration procedures.  PartnerSource does not prepare these forms.  These monthly reporting forms can be filed by fax or by mail. Note that the legal requirement to file this form for a particular injury does NOT depend upon whether the injury was compensable under your injury benefit plan. 

Need help filling out the DWC Form-007?

Employers who fail to file DWC Form-005 or DWC Form-007 on time may be subject to enforcement actions and/or administrative penalties. 

More information is available on the Texas Department of Insurance website.

Federal Law Requirement:

Every Texas employer who:

∙ was a nonsubscriber during any portion of 2017, and
∙ had a plan, program or practice of paying wage replacement and medical expenses for injured employees, and
∙ had 100 or more employees (as of the earliest date in 2017 that such a plan was in place...typically, January 1),

must file a Form 5500 (Annual Return/Report) with the Internal Revenue Service.  If your plan keeps its books and records on a calendar year basis (in other words, if your "plan year" ends December 31), then your Form 5500 for 2017 is due on July 31, 2018.  Form 5500 returns are due on or before the last day of the seventh month following the end of the plan year.  The Department of Labor can assess a penalty of up to $2,063 per day for failed or incomplete filings.  The DOL also has an "Amnesty Program" for any past due filings.

If you need more information or require assistance in completing or electronically filing these forms or utilizing the DOL's Amnesty Program, contact Lori Price at 214-239-4621 or lprice@partnersource.com or Richard Johnson at 214-239-4587 or rjohnson@partnersource.com.