Insurance Statutory Reporting Due Dates

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May 24, 2022

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Insurance statutory reporting filing due dates for the National Association of Insurance Commissioners (NAIC) are spread across the calendar year causing a jumble of different deadlines that apply to certain insurers. The quarterly and annual filings can be easier to remember, but the additional filings certain insurers are required to submit can be tricky to keep track of.

Welcome to our statutory (STAT) reporting due dates page where you can find top level filing due dates and which insurers they apply to.

STAT filing: A year-round process

Deadline Filing Type Insurer Type
March 1
  • Annual Statutory Reporting
  • Risk Based Capital
  • Separate Accounts
  • All Insurers
  • All Insurers
  • Life Insurers
April 1 April Supplemental (see below)
May 1 Combined P&C P&C Insurers
May 15 Q1 Filing Due All Insurers
June 1 June Supplemental: Audited Financials and Accountant’s Letter of Qualifications All Insurers
August 1 August Supplemental: Communication of Internal Control Related Matters Noted in Audit All Insurers
August 15 Q2 Filing Due All Insurers
November 15 Q3 Filing Due All Insurers

In addition to the above dates, there are also hundreds of specific filings depending on your state and insurance type. If the due date falls on a weekend, the individual state will dictate the final due date: either the Friday before or the Monday after.

STAT filing: April 1 supplemental

Filing Type Insurer Type
Accident and Health Policy Experience Exhibit Insurers writing accident and health insurance
Credit Insurance Experience Exhibit Insurers writing credit property, credit accident and health, credit life, or credit unemployment insurance (filed by state)
Cybersecurity and Identity Theft Insurance Coverage Supplement Insurers (including surplus lines and Risk Retention Groups) writing cybersecurity and/or identity theft insurance
Insurance Expense Exhibit All insurers
*Life, Health and Annuity Guaranty Association Assessable Premium Exhibit Insurers writing life, health and/or annuity guaranty insurance in any of the 50 states, the District of Columbia or Puerto Rico
Long-Term Care Experience Reporting Forms Insurers writing long-term care insurance
Management’s Discussion and Analysis All insurers
*Mortgage Guaranty Insurance Exhibit Insurers writing mortgage guaranty insurance
Private Flood Insurance Supplement Insurers, including surplus lines insurers and Risk Retention Groups, writing private flood insurance
Supplemental Health Care Exhibit – Parts 1, 2 and 3 Insurers writing comprehensive major medical health insurance business
Supplemental Health Care Exhibit’s Expense Allocation Report Insurers writing comprehensive major medical health insurance business
Supplemental Investment Risks Interrogatories All insurers

Feeling overwhelmed? Sovos has a compliance calendar available within our Sovos Statutory Reporting Software. Sovos’ regulatory analysis team ensures that our solutions are up to date with the most recent information from the NAIC to keep your organization ahead and compliant.

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Ready to see how best to stay compliant? Reach out to Sovos to learn more about our statutory reporting solution.

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Author

Sovos

Sovos was built to solve the complexities of the digital transformation of tax, with complete, connected offerings for tax determination, continuous transaction controls, tax reporting and more. Sovos customers include half the Fortune 500, as well as businesses of every size operating in more than 70 countries. The company’s SaaS products and proprietary Sovos S1 Platform integrate with a wide variety of business applications and government compliance processes. Sovos has employees throughout the Americas and Europe, and is owned by Hg and TA Associates.
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