Tax Rate
3.00%
Filing Frequency
Annual
Annual filing due March 1st each year. Late filing results in increased tax rate of 12% instead of standard rate. Electronic payment required at time of submission.
Filing Method
portal
Format: Excel Spreadsheet
Requirements
Kansas maintains an approved list of eligible surplus lines insurers. Foreign insurers must have minimum capital/surplus of $4,500,000 and be authorized in their home jurisdiction. Alien insurers must be on NAIC Quarterly Listing. $200 fee required to be added to state eligibility list. Coverage restrictions apply: cannot write primary auto, medical malpractice for KS healthcare providers, workers compensation, or coverages available in Kansas Fair Plan. Policy stamping with specific disclaimer required.
Filing Methods
- Online Portal with Excel Upload
Filing Steps
- 1Policy Stamping Required: "This policy is issued by an insurer not authorized to do business in Kansas and, as such, the form, financial condition and rates are not subject to review by the Commissioner of insurance and the insured is not protected by any guaranty fund."
- 2Login to portal using National Producer Number (NPN) at https://insurance.ks.gov/desktop/SLTax/sllogin.php
- 3Upload completed PRF Excel spreadsheet (must use NPN in filename)
- 4Complete all Step 2 certifications in online portal
- 5Submit electronic payment via ACH eCheck ($3.00 fee) or credit card up to $10,000 ($3.00 + convenience fees)
- 6ACH payments: ensure bank allows Kansas.gov, Origination ID 1481120617
- 7For amendments after submission, email [email protected] to request filing reopened
Required Forms
- Annual Policy Reporting Form (PRF) - Excel spreadsheet
- Online Surplus Lines Statement
Common Issues to Avoid
- Late filing triggering 12% penalty tax rate instead of 3%
- Missing PRF Excel spreadsheet upload - submission will not be accepted
- Using incorrect PRF template version
- Not including NPN in PRF filename
- Placing prohibited coverage types (primary auto, medical malpractice, workers comp)
- Using non-eligible insurers not on Kansas approved list
- Incomplete certifications in Step 2 of online portal
Helpful Tips
- Must use current year PRF Excel template (PRF V.1.YY format)
- Keep NPN readily available - required for portal login and file naming
- File well before March 1st deadline to avoid 12% penalty rate
- Verify insurer is on Kansas eligible list before placing coverage
- Cannot write primary auto, medical malpractice for KS providers, workers comp, or Kansas Fair Plan coverages
- Electronic payment is required - submission not complete until payment made
- Maintain separate records for placements through other agents (PRF/OA)
Important Notes
Kansas does not allow domestic surplus lines insurers. Industrial insured exemption applies to captive insurers only. NRRA exempt commercial purchaser exemption recognized. Late filing penalty is severe: 12% tax rate vs standard 3% rate. Payment must be made electronically before submission is complete.
**LATE FILING PENALTY:** If filing is not completed by March 1 deadline, tax rate increases from 3% to 12%
**Eligible Insurer Minimum Capital:** $4.5M (lower than NRRA standard of $15M)
**List Fee:** $200 to add insurer to Kansas eligible insurers list
**Prohibited Coverages:** Primary automobile, medical malpractice for KS healthcare providers, workers' compensation, Kansas Fair Plan coverages
Frequently Asked Questions
What is the surplus lines tax rate in Kansas?
The surplus lines tax rate in Kansas is 3.00%.
When is surplus lines tax due in Kansas?
Annual filing due March 1st each year. Late filing results in increased tax rate of 12% instead of standard rate. Electronic payment required at time of submission.
How do I submit surplus lines filings in Kansas?
portal