7 Resources

Experience Rating: Split Point

Explanation of change to primary/excess split point

Under the Experience Rating Plan, both actual and expected losses are divided into two groups, primary and excess.  Up until 2013, primary loss has been the first $5,000 of any loss. The entire actual primary loss amount enters into the calculation.  Actual excess loss, the amount above $5,000, is discounted from 20% to 96% depending on the size of the employer (specifically, their expected losses).

Table of Split Points


Year​Split Point​
Through 2012 $5,000
SubsequentBased on Inflation






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