History of Assessment Rates

​​In 1987, the General Assembly established initial assessment rates to provide the $110 million of annual revenues necessary for the thirty year funding plan. Since that time, the Funding Commission has been charged with evaluating the rate annually and providing a recommendation to the General Assembly for any changes that are necessary to amortize the Special Fund liability by December 31, 2029. In 1996, additional changes were made in the funding structure with corresponding changes in the rates. The following tables summarize the rates imposed since 1987 and where those assessments are restricted.

KRS 342.1243 mandates all assets and liabilities of the Coal Workers’ Pneumoconiosis Fund be transferred by the Department of Workers’ Claims to Kentucky Employers’ Mutual Insurance Authority (“KEMI”) as of July 1, 2017.  Accordingly, beginning July 1, 2017, payment of coal workers’ pneumoconiosis benefits will come from KEMI. We anticipate this change will not impact the amount, frequency nor duration of benefit payments. After July 1, 2017, KEMI may be contacted by email at cwpfund@KEMI.com regarding questions concerning benefit payments.

Special Fund Assessments 

Year​ ​​Base Rate
On or before 3/31/1989 ​23.30% ​40.00%
1989 thru 1991​
​16.90% ​47.00%
1992 thru 1993​ ​11.68% ​47.28%
1994 ​12.30% ​48.90%
1995 ​9.70% ​25.70%
1996 ​9.00% ​24.00%
1997
​​9.00% N/A​
1998
​​9.00% N/A​
1999
​​9.00% N/A​
​2000
​​9.00% N/A​
​2001
​​​9.00% ​N/A
​2002
​11.50% ​N/A
2003
​11.50% ​N/A
2004
​11.50% ​N/A
2005
​9.00% ​N/A
2006
​6.50% ​​N/A
2007
​​6.50% ​​N/A
2008
​​6.50% ​​N/A
2009 ​​6.50% ​​N/A
​2010
​​6.50% ​​N/A
2011 ​​6.50% ​​N/A
2012
​6.28% ​​N/A
2013 ​6.28% ​​N/A
​2014 ​6.28% ​​N/A
​2015​
​6.17% ​N/A
2016
​5.51% ​N/A
​2017 ​6.29% ​N/A
2018
​6.29% ​N/A
​2019
​6.41%
​N/A
​2020 ​6.41% ​N/A
2021
​7.02%
​N/A
​2022
​6.94%
​N/A
​2023
​6.94%
​N/A
​2024
​6.53%
​N/A

Coal Workers' Pneumoconiosis Assessments 

The 1996 legislation (KRS 342.1242) created the Coal Workers' Pneumoconiosis Fund (CWP Fund) to provide benefits for claims filed under KRS 342.732, which were incurred after December 12, 1996. At that time, assessments were imposed on both coal employers and coal severance and revenues from these assessments are restricted to the CWP fund. 

KRS 342.1243 mandates all assets and liabilities of the Coal Workers’ Pneumoconiosis Fund be transferred by the Department of Workers’ Claims to Kentucky Employers’ Mutual Insurance Authority (“KEMI”) as of July 1, 2017.  Accordingly, beginning July 1, 2017, KEMI may be contacted by email at cwpfund@KEMI.com regarding questions concerning benefit payments.

​Additional assessments are no longer imposed on coal operators and companies. On November 16, 2022, the KWCFC Board of Directors met at the regularly scheduled meeting and adopted the motion to acknowledge the Coal Workers' Pneumoconiosis Fund shall cease to exist based upon all related requirements of KRS 342.1242 and 1243 having been met by the Funding Commission and KEMI. The coal reporting feature has been removed from the E-File/E-Pay system. 

Year ​Coal Employers ​Coal Severance Per Ton
1997​
​3.00% $​0.025
​1998
​1.00% ​$0.01
1999 ​1.00% ​$0.01
​2000
1.00% ​$0.01
2001
​1.00% ​$0.0025
2002
​1.00% ​$0.0025
2003 ​1.00% ​$0.0025
​2004
​.50% ​$0.0025
2005
.​50% ​$0.0025
2006
.​50% ​$0.0025
​2007
​.50% ​$0.0025
​2008 ​.00% ​$0.00
2009
​.00% ​$0.00
2010
​.50% ​$0.00435
​2011
​.50% ​​$0.00435
2012
​​.00% ​$0.00
​2013
​​.00% ​$0.00
​2014
2.54% ​​$0.0254
2015
​5.18% $0.​0492
2016
​14.82% ​$0.151
​2017
​14% ​$0.15
​2018
​14% ​$0.15
​2019
​2.00% ​$0.02
2020
​0.00%
​$0.00
​2021
​0.00%
​$0.00
​2022
​0.00%
​$0.00
​2023
​0.00%
​$0.00
 
History of Assessment Rates