{
  "question_id": "CG-P1B-FULL-076",
  "slug": "what-an-insurance-premium-audit-form-asks-a-business-to-report",
  "display_title": "What is the insurer's premium or self-audit form, and what does it require the business to report and supply?",
  "format": "article-v2",
  "applies_to": {
    "countries": [
      "US"
    ],
    "frameworks": [],
    "tax_year": null,
    "platforms": []
  },
  "general_concept": false,
  "summary": "It is the insurer's reconciliation: the premium was set on estimated exposure, and the form collects what actually happened so the final premium can be calculated. It asks for your actual exposure on the policy's basis (payroll, sales or another measure) for the policy period, split by classification and state, plus amounts paid to subcontractors and evidence of their insurance. Produce the figures from your records, reconcile them to your filings, and return them by the insurer's date.",
  "body": "## What is the form reconciling?\n\nPart Five of the workers compensation policy form WC 00 00 00 C, a National Council on Compensation Insurance (NCCI) form as the North Carolina Rate Bureau publishes it, sets out the principle. The premium shown on the Information Page, schedules and endorsements is an estimate. The final premium is determined after the policy ends, using the actual, not the estimated, premium basis and the proper classifications and rates. Item 4 of the Information Page shows the rate and premium basis for the classifications, so start there.\n\nSo the form asks for quantities on the policy's basis, not a bundle of documents. The NCCI form separately requires you to keep the records needed to compute premium and to give the insurer copies when it asks. It also says all premium is determined by the insurer's manuals; the state rules below come from the North Carolina Rate Bureau's Basic Manual, so for another state use that state's manual. These are workers compensation terms; for general liability, read your policy's audit condition for its audit rights and time limits.\n\n## Will you complete a form yourself or host an auditor?\n\nThe insurer EMPLOYERS, in its undated premium audit FAQ, describes three routes:\n\n- **Voluntary audit.** A form is sent for you to complete and return by mail, e-mail or fax.\n- **On-site physical audit.** A letter requests payroll records such as Forms 941, state unemployment forms and a payroll journal, and once they are sent an auditor contacts you to visit your business.\n- **Remote physical audit.** Instead of a visit, the same letter requests payroll records, and once they are sent the audit team contacts you to discuss your payroll and operations.\n\nOn a self-reported form you produce, split and total the figures; with an auditor you also explain the records, so finish the mapping and reconciliations below first and have someone present who knows the pay types, jobs and subcontractors.\n\nEither way, the NCCI form lets the insurer examine and audit all your records that relate to the policy, including ledgers, journals, registers, vouchers, contracts, tax reports, payroll and disbursement records, and programs for storing and retrieving data. It may do so during regular business hours during the policy period and within three years after it ends.\n\nPayroll records carry employees' personal details. Before sending them to an auditor you have not dealt with, confirm with the insurer or your agent, through contact details you already held, that the auditor acts for the insurer. Through the same contacts, ask for a secure way to send the records rather than ordinary e-mail.\n\n## What does the form ask you to report?\n\nUnder the NCCI form, premium for each classification is a rate times a premium basis, and remuneration is the most common basis: payroll and all other remuneration paid or payable during the policy period for your officers and employees engaged in covered work, and for other persons engaged in work that could make the insurer liable under its workers compensation part. General liability may use other bases: Utica National's general liability audit guide, dated December 2021, defines gross sales, payroll, subcontracted cost, total cost, admissions and gallons, and says a policy may be rated on more than one basis, each needing its own records.\n\nThe period is the policy period, which may not match your fiscal year. Utica's guide asks for payroll reports generated on check dates, from the first pay day after the policy begins to the last before it expires, and for Forms 941, state payroll quarterlies or both for the four quarters closest to the policy period.\n\nWithin each basis the form wants a split. Utica's guide asks for a schedule of employees giving each one's job title or duties, state worked in, total gross earnings, overtime earnings and tips, used to check that each employee is properly classified, and a schedule of subcontractors, casual labor and non-W-2 workers. EMPLOYERS' premium audit services page asks for overtime wages summarized by classification. Under North Carolina's Rule 2, payroll without records dividing it goes to the highest-rated classification in the work, and overtime is excluded only where the books show it separately, so one total gives up both; check your state's manual.\n\n## How do you get the figures out of your books?\n\nThe payroll register sorts pay by employee and pay type, the ledger by account, and the form by classification, state and inclusion rule. Build a mapping between them: a row for each pay type and each ledger account holding payments for work, showing its line on the form, whether it is included, excluded or partly excluded, the rule relied on, and its classification and state. Take every figure from the register or ledger, not memory or rounding; Utica's guide pairs each primary record with a secondary source, such as a tax document, used to verify it. Keep the mapping with the submission and reuse it.\n\n### What does a worked mapping look like for a North Carolina contractor?\n\nA landscaping corporation working only in North Carolina, doing no construction, has a calendar-year workers compensation policy with a field and a clerical classification. Its books are on the accrual basis. Overtime is paid at time and a half for hours over 40 a week, and the payroll system records overtime pay separately by employee and summarizes it by classification. Its president regularly and frequently works as a crew foreperson, so the salary goes to the governing classification, which under the Basic Manual's Rule 1 is the field class, not clerical. The figures are invented.\n\n| Source line | Amount | Treatment on the form | Reported |\n|---|---|---|---|\n| Field regular wages | 410,000 | Included, field class | 410,000 |\n| Field overtime hours, total pay at time and a half (straight time plus premium) | 36,000 | One third (12,000) excluded as extra pay | 24,000 |\n| Field bonuses | 8,000 | Included, field class | 8,000 |\n| Field vacation and holiday pay | 14,000 | Included, field class | 14,000 |\n| Severance to a departing crew member | 5,000 | Excluded except the 1,500 for accrued vacation | 1,500 |\n| Office wages | 52,000 | Included, clerical class | 52,000 |\n| President's salary | 90,000 | Included, field class | 90,000 |\n| Subcontractor A, certificate shows insurance in force for the work | 30,000 | Scheduled with the certificate, not added | 0 |\n| Subcontractor B, no evidence of insurance | 12,000 | No payroll records: full price of the work in the period | 12,000 |\n\nIf your system records only the overtime premium as its own pay type, Rule 2 excludes all of it.\n\nThe form then shows field payroll of 547,500, including the president's 90,000 (assumed to lie between the manual's officer minimum and maximum), clerical 52,000 and 12,000 for the uninsured subcontractor: 611,500 in all. The reconciliations before sending are:\n\n- **Register to filings.** Gross pay in the register is 615,000, the first seven lines, and here it agrees with the wages on the four quarterly Forms 941 and the state unemployment reports; in your case, list each difference with its cause.\n- **Register to form.** Taking 12,000 of overtime premium and 3,500 of severance from 615,000 leaves 599,500, which equals 547,500 plus 52,000.\n- **Register to ledger.** The accrual-basis wage and salary accounts total 618,000; deducting 9,000 of wages accrued at the policy's end (paid next year) and adding 6,000 accrued at its start (paid in this year's first payroll) gives 615,000. On the cash basis the wage accounts already equal the register's check-date total and neither adjustment appears.\n- **Subcontractors.** The 42,000 subcontract labor account agrees with the Forms 1099 issued and with the schedule, 30,000 plus 12,000.\n\nThe example reports on pay dates. The NCCI form speaks of remuneration paid or payable during the policy period, and North Carolina's Rule 3 requires audited information to coincide with the policy dates, allowing reasonable deviations that do not affect earned premium to align the audit with the first of the nearest month. Confirm your insurer's cut-off; the accrual lines show the adjustment if it differs.\n\n## Which distinctions change the reported figures most?\n\n### Which pay counts?\n\nIn North Carolina, Rule 2 of the Rate Bureau's Basic Manual defines payroll and remuneration as money or substitutes for money. It includes bonuses and pay for holidays, sick leave or vacations, and excludes payments for dismissal or severance except for time worked or vacation accrued. It excludes tips and other gratuities but includes service charges and automatic gratuities, and has entries for many other pay items; read each before mapping a pay type.\n\nRule 2 excludes the extra pay for overtime, the difference between the regular and overtime rates times the overtime hours, provided the books show overtime pay separately by employee and in summary by classification. The extra pay must be for working more than 8 hours a day or 40 hours a week, or more hours than usual for the insured or industry; there is no deduction where overtime hours earn no higher rate. Shift differentials are not overtime, guaranteed-wage contracts have their own rule, and the exclusion does not apply to stevedoring classifications whose code is followed by F. Where records show total pay for time-and-a-half hours, one third of it is excluded; for double time, one half.\n\n### How are officers and owners handled?\n\nThe NCCI form counts all your officers and employees engaged in covered work. North Carolina's Rule 2 assigns an executive officer to the classification of the officer's principal operations, or to the governing classification if the officer regularly and frequently does a superintendent's, foreperson's or worker's duties; the payroll of an officer performing construction, erection or stevedoring operations is divided under Rule 2-G. It bases executive officers' premium on their total payroll, subject to minimum and maximum individual payrolls in the manual's Miscellaneous Values section and to further rules for part-period officers and officers without salary or duties. Partners and sole proprietors are not normally included in the category of employees but may elect coverage; each who elects, like each electing limited liability company member, is reported at the payroll amount in Miscellaneous Values. Report officers and electing owners with duties described so the insurer can assign each; your policy's endorsements decide who is included.\n\n### What about people you paid who were not on your payroll?\n\nUnder the NCCI form, remuneration also covers other persons engaged in work that could make the insurer liable. If you do not have payroll records for them, the contract price for their services and materials may be used as the premium basis; that does not apply if you give the insurer proof that their employers lawfully secured their workers compensation obligations.\n\nNorth Carolina's Rule 2 says the state's laws make a contractor responsible for compensation benefits to employees of its uninsured subcontractors, so the contractor must furnish satisfactory evidence to the carrier that the subcontractor has workers compensation insurance in force covering the work performed for the contractor. The documents it names are a certificate of insurance for the subcontractor's workers compensation policy and a Certificate of Compliance issued by the North Carolina Department of Insurance to a self-insured subcontractor. For each subcontractor not providing that evidence, additional premium is charged on the contractor's policy for the subcontractor's employees under the manual's subcontractor tables. Under Rule 2's Subcontractor Table 1, the subcontractor's payroll is used if you furnish its complete payroll records; otherwise the full subcontracted price of the work performed during the policy period is used, unless job documentation shows a definite part of the price is payroll, in which case that part, subject to Table 2 minimums.\n\nUnder these rules, evidence covering the work keeps those payments on the subcontractor schedule, outside your payroll; no evidence, or evidence whose dates miss the work, puts them on your policy. If a subcontractor was insured during the work but you never collected its certificate, get one now showing the policy dates, verify it as below and send it with the audit; Rule 2 does not say whether a certificate obtained after the work is accepted, so ask the insurer. Nothing obtained later can show insurance that did not exist when the work was done. So collect the certificate before work starts, check that it covers workers compensation and the job dates, confirm it with the issuing agent or insurer through contact details you find yourself rather than those printed on it, and get the renewal if it expires mid-job. Keep the signed contract or written agreement with each party paid to do work, showing the work, job dates and price (with any labor and materials split), filed with its certificate.\n\nFor general liability, Utica's guide asks for each subcontractor's name, amount paid, work done and certificates of insurance if applicable, and defines subcontracted cost as the total paid to subcontractors for labor, material and equipment, plus the value of material you supplied for them to install. Records supporting contractor rather than employee status are a separate question.\n\n## How does classification drive the figures?\n\nEach classification carries its own rate, so payroll moved between classifications moves the premium. The NCCI form says your classifications were assigned based on an estimate of the exposures you would have, and if your actual exposures are not properly described by them the insurer assigns proper classifications, rates and premium basis by endorsement. North Carolina's Rule 1 says it is the business that is classified, not the individual employments, occupations or operations within it.\n\nWhere an employee's duties relate directly to more than one properly assigned classification, North Carolina's Rule 2 allows the payroll to be divided only if the classifications can be properly assigned to the employer under the classification rules and the employer keeps payroll records showing the actual payroll by classification for each employee. Those records must document the actual time spent in each classification and an average hourly wage comparable to the wage rates for other employees within the employer's industry; estimated or percentage allocation is not permitted. Without them, the employee's entire payroll is assigned to the highest-rated classification that represents any part of the work. Holiday, vacation, sick pay, overtime and other pay not directly attributable to one classification goes to the classification with the greatest amount of that employee's payroll, or to the highest-rated one if none has the greatest amount. For an employee whose payroll is divided, clerical and other standard exception time goes to the basic classification with that employee's greatest payroll, and Rule 2's exceptions bar dividing payroll into clerical Codes 8810 and 8871, so a field employee's office hours stay out of the clerical class.\n\nThat evidence is made as the work is done: time records coded by classification and job, and duty descriptions. The assignment itself is the insurer's decision.\n\n## What if the policy is rated on sales?\n\nUtica's guide defines gross sales as the total amount charged for all goods or products sold or distributed, operations performed, product rentals (not real property) and dues or fees. It accepts an income statement or profit and loss statement for the exact policy period, or sales journals showing gross sales prior to any deductions such as returns or discounts, with federal tax returns, state sales tax returns and income statements to verify them.\n\nMap every revenue account against that definition rather than taking a net sales line, then reconcile the policy-period total to the sales tax returns for the same months and to the federal return, explaining any timing difference.\n\n## What if you work in more than one state?\n\nThe NCCI form applies the workers compensation law of each state named in Item 3.A of the Information Page, and tells you to notify the insurer at once if you begin work in any state listed in Item 3.C. Utica's schedule of employees asks for the state in which each employee worked. Report payroll by state as the form lays it out, keep time or job records showing where the work was done, and apply each state's manual to its own figures.\n\n## What happens if the return date passes?\n\nThe date is the insurer's: Utica's guide says that shortly after expiration it contacts the policyholder about the specific documents needed and the timeframe for providing them. EMPLOYERS' FAQ says that if you fail to comply with a premium audit it may cancel your current policy, if any, or increase your final audit premium, and you may be ineligible for an experience modification. In North Carolina, Rule 3 treats an employer that does not comply with the policy's audit condition as noncompliant. If the policy carried the Audit Noncompliance Charge endorsement, or a state-specific one, from the start of the audited term, the carrier may charge up to three times the estimated annual premium. It must first make two attempts to obtain the audit information or complete the audit, each notifying the employer of the specific records required and the amount of the charge. It may also cancel where state law permits cancellation for audit noncompliance.\n\nIf the figures cannot be ready in time, write to the insurer before the date, say what is missing, ask it to agree a later date, and send what is complete; treat the original date as standing until the insurer agrees in writing.\n\n## What should you keep of the submission?\n\nKeep one package apart from the live books: the form as sent or the auditor's summary, the mapping, the register and ledger reports used, the reconciliations, the subcontractor schedule, contracts and certificates, and the correspondence. Save the reports as files, because entries in a closed period can change later. The NCCI workers compensation form allows audits within three years after the policy period ends, so keep the package at hand at least that long; that is the audit window, not a tax or legal retention period. For general liability, check your policy's own audit condition.\n\n## What happens after you submit, and how do you question a result?\n\nUnder the NCCI form, if the final premium is more than you paid you must pay the balance, and if it is less the insurer refunds it; classification changes are made by endorsement. The form adds that the final premium will not be less than the highest minimum premium for the policy's classifications, so a lower exposure may not bring a full refund. If an audit bill or refund notice gives payment details you have not used before, confirm them with the insurer through contact details you already held, not those in the notice.\n\nIf the result lacks the auditor's figures, first request a copy of the auditor's report; EMPLOYERS' FAQ explains how. Compare the audit result with your retained package line by line: basis, period, classification, state, overtime, officers and subcontractors. If it matches, accept it. If not, there are two routes:\n\n- **With the insurer.** EMPLOYERS' FAQ says a review of the final premium audit is requested in writing to its Premium Audit Department; send the reconciliation and the records behind each disputed line.\n- **With the rating bureau.** In North Carolina, Rule 1 says a request to change classification on the grounds that the risk was improperly classified is considered only if it is submitted directly to the Bureau by the insured or the carrier, during the policy term or within twelve months after it expires.\n\nOther insurers and states set their own routes; check the audit notice and your state's manual before any time limit runs.\n\n## What should you set up during the year?\n\nThese habits let next year's form be answered from the records:\n\n- Create separate pay types for overtime, bonuses, severance and vacation.\n- Code time to classification, job and state as it is worked, without splitting field employees' office hours into a clerical class.\n- Give officer pay, casual labor, and subcontractors with and without insurance evidence their own ledger accounts.\n- Run the mapping and reconciliations each quarter with the payroll filings.\n- Tell the insurer when work starts in a new state or of a new kind.\n\n## What goes on the preparation checklist?\n\nBefore sending the form or meeting the auditor, confirm that:\n\n- The Information Page, endorsements and audit request are to hand, showing each basis, classification, state and the due date.\n- The figures cover the policy period, come through the mapping, and are split by classification and state with exclusions applied.\n- Officers and electing owners are listed with duties, and each subcontractor has its signed contract and a certificate covering the work or, failing that, its employees' payroll records or its price reported under the subcontractor table.\n- Payroll registers and filings, Forms 1099, W-2 and W-3, ledger and disbursement detail, time and job records and, for a sales basis, sales journals and tax returns are ready.\n- The payroll register agrees with the payroll filings, the form and the wage accounts, and the subcontract and casual-labor accounts agree with the Forms 1099 and the subcontractor schedule, each difference explained in writing.\n- The form, mapping, reports, reconciliations, contracts and certificates are saved together as sent.",
  "sources": [
    {
      "id": "REF::1",
      "url": "https://www.ncrb.org/Portals/0/ncrb/workers%20comp%20services/WC%20Endorsements/WC_00_00_00_C.pdf?ver=2014-11-20-175049-000",
      "title": "Workers Compensation and Employers Liability Insurance Policy, WC 00 00 00 C",
      "publisher": "North Carolina Rate Bureau",
      "published": "Ed. 1-15 (copyright 2013 National Council on Compensation Insurance, Inc.)",
      "retrieved_at": "2026-09-27T05:22:28+00:00",
      "sha256": "859f3b76b855df640165823d0b23014c8393b22c8fe86c943e81718110794050",
      "supports": [
        "C1",
        "C2",
        "C3",
        "C4",
        "C5",
        "C6",
        "C7",
        "C8",
        "C9",
        "C12",
        "C13",
        "C14",
        "C15",
        "C16",
        "C17",
        "C18",
        "C19",
        "C20",
        "C21",
        "C22",
        "C23",
        "C24",
        "C110"
      ]
    },
    {
      "id": "REF::2",
      "url": "https://www.ncrb.org/digitallibrary/basicmanual/Rule_1_-_Assignment_of_Classifications.htm",
      "title": "North Carolina Workers Compensation Basic Manual, Rule 1 - Assignment of Classifications",
      "publisher": "North Carolina Rate Bureau",
      "published": "undated",
      "retrieved_at": "2026-09-27T05:22:29+00:00",
      "sha256": "cf8907fcf5fbe01060a1f9cebaf941c349f947b039c59e56356fe3f474042190",
      "supports": [
        "C25",
        "C26",
        "C27",
        "C28",
        "C104",
        "C105"
      ]
    },
    {
      "id": "REF::3",
      "url": "https://www.ncrb.org/digitallibrary/basicmanual/Rule_2_-_Premium_and_Payroll.htm",
      "title": "North Carolina Workers Compensation Basic Manual, Rule 2 - Premium and Payroll",
      "publisher": "North Carolina Rate Bureau",
      "published": "undated",
      "retrieved_at": "2026-09-27T05:22:30+00:00",
      "sha256": "acef4ed63429e289c9339987cfb26f23fe971b5fa285f6d2b778794419d846f2",
      "supports": [
        "C29",
        "C30",
        "C31",
        "C32",
        "C33",
        "C34",
        "C35",
        "C36",
        "C37",
        "C38",
        "C39",
        "C40",
        "C41",
        "C42",
        "C43",
        "C44",
        "C45",
        "C46",
        "C47",
        "C48",
        "C49",
        "C50",
        "C51",
        "C52",
        "C53",
        "C54",
        "C55",
        "C56",
        "C57",
        "C58",
        "C59",
        "C60",
        "C61",
        "C101",
        "C102",
        "C103",
        "C106",
        "C107",
        "C108",
        "C109",
        "C117",
        "C121",
        "C122",
        "C123",
        "C124"
      ]
    },
    {
      "id": "REF::4",
      "url": "https://www.ncrb.org/digitallibrary/basicmanual/Rule_3_-_Ratings_and_Application_of_Premium_Elements.htm",
      "title": "North Carolina Workers Compensation Basic Manual, Rule 3 - Ratings and Application of Premium Elements",
      "publisher": "North Carolina Rate Bureau",
      "published": "undated",
      "retrieved_at": "2026-09-27T05:22:31+00:00",
      "sha256": "d48ed436cd9ce101c6e8fe68961c6da1253a138966a0d847d1237c8c57992c9d",
      "supports": [
        "C62",
        "C63",
        "C64",
        "C65",
        "C66",
        "C111",
        "C112",
        "C113",
        "C114",
        "C118",
        "C119"
      ]
    },
    {
      "id": "REF::5",
      "url": "https://www.employers.com/resources/faqs/premium-audit-faqs/",
      "title": "Workers Compensation Premium Audit FAQ's",
      "publisher": "EMPLOYERS",
      "published": "undated",
      "retrieved_at": "2026-09-27T05:22:32+00:00",
      "sha256": "bac51317b3c2c0967ba3cfb5edbad4e81a1b65c2bf040555271124f64b75fee7",
      "supports": [
        "C67",
        "C68",
        "C69",
        "C70",
        "C71",
        "C72",
        "C73",
        "C115",
        "C116",
        "C120"
      ]
    },
    {
      "id": "REF::6",
      "url": "https://www.employers.com/benefits/premium-audit/",
      "title": "Workers' Compensation Insurance Premium Audit Services",
      "publisher": "EMPLOYERS",
      "published": "undated",
      "retrieved_at": "2026-09-27T05:22:33+00:00",
      "sha256": "58ec38a9238aed95f06055fc7a25d8a9b23619dd637d5bdf8bb5ef4a805e57a2",
      "supports": [
        "C75",
        "C77"
      ]
    },
    {
      "id": "REF::7",
      "url": "https://www.uticanational.com/globalassets/marketing/unig-premium-audit-glcpp-tips.pdf",
      "title": "What You'll Need for Your General Liability Audit",
      "publisher": "Utica National Insurance Group",
      "published": "December 2021",
      "retrieved_at": "2026-09-27T05:22:33+00:00",
      "sha256": "7ed5e1f1a0fadd98f06e1e12eec5816021599053e5a2fb105b0d03b2df5a8bee",
      "supports": [
        "C78",
        "C79",
        "C80",
        "C81",
        "C82",
        "C83",
        "C84",
        "C85",
        "C86",
        "C87",
        "C88",
        "C89",
        "C90",
        "C91",
        "C92",
        "C93",
        "C94",
        "C95",
        "C96",
        "C97",
        "C98",
        "C99",
        "C100"
      ]
    }
  ],
  "related": [
    {
      "question_id": "CG-MCE-052",
      "slug": "what-records-should-i-keep-to-support-treating-a-worker-as-an-independent",
      "display_title": "What records should I keep to support treating a worker as an independent contractor rather than an employee?"
    },
    {
      "question_id": "CG-MCE-051",
      "slug": "what-payroll-records-does-an-employer-have-to-keep-and-for-how-long",
      "display_title": "What payroll records does an employer have to keep, and for how long?"
    },
    {
      "question_id": "CG-MCE-066",
      "slug": "what-is-certified-payroll-and-what-do-i-have-to-produce-each-week-on-a-public",
      "display_title": "What is certified payroll, and what do I have to produce each week on a public-works job?"
    },
    {
      "question_id": "CG-P1B-FULL-030",
      "slug": "what-documents-can-support-a-business-loan-without-tax-returns",
      "display_title": "What documentation can a business provide for a loan when standard records such as tax returns are unavailable — for example lending based on bank statements?"
    }
  ],
  "review_class": "consequential",
  "review_class_trigger": "claim_level_review_required",
  "provenance": {
    "author_model": "claude-opus-5-5",
    "reviewer_model": "claude-opus-5-5",
    "review_verdict": "ACCEPT",
    "review_source": "closure",
    "review_verdict_on_sha256": "f7ea06b5623f334504236d3f30d7aabf2bfff67b254c2893e646d8a8e895ee5e",
    "editorial_disposition": "ACCEPT",
    "corrections": 1,
    "approved_by": null,
    "approved_at": null,
    "article_sha256": "f7ea06b5623f334504236d3f30d7aabf2bfff67b254c2893e646d8a8e895ee5e",
    "source_map_sha256": "9d375da3c718295e7142e5673f5b44019ad454dbdcbabf6cd266880f2eacee7e",
    "transform_sha256": "da30549f8a9854709b5adb2d809221f4c66e4652fb9d6f203ed758d9640ab22a"
  },
  "offer": "ask",
  "offer_id": null,
  "sample_target_id": null,
  "datePublished": "2026-09-27T21:10:04Z",
  "reviewed_at": "2026-09-27T21:10:04Z",
  "content_sha": "7b179d7f00deeec29d1ca214a9fd22d767d6d76386a86857f77a26f5de2a170a",
  "release": "2.11.0",
  "slug_provenance": "minted at first publication",
  "question_text": "What is the insurer's premium or self-audit form, and what does it require the business to report and supply?",
  "jsonld_types": [
    "Article"
  ],
  "related_question_ids": [
    "Q-0029",
    "CG-MCE-052",
    "CG-MCE-051",
    "CG-MCE-066",
    "CG-P1B-FULL-030"
  ],
  "aliases": [],
  "alias_provenance": []
}