Quick Access Agents
Surplus Lines Agents
Here you will find helpful information and tools related to conducting surplus lines business in Florida.
Licensing & Registration
Agent Compliance
Tools for staying compliant with Florida's surplus lines laws, rules, and regulations.
Agent Procedures Manual
FSLSO maintains a procedures manual in order to provide guidance for agents. This manual has everything you need to know about conducting surplus lines business in Florida.
Diligent Effort
Retail or producing agents must conduct a diligent effort search to ensure the coverage they are exporting is not available in the admitted market.
Diligent Effort / Disclosure Matrix
The FSLSO Diligent Effort / Disclosure Matrix details diligent effort and disclosure requirements for each surplus lines coverage.
Due Dates & Filing Criteria For Agents
| Reporting Quarter | Invoice & Affidavit Due Date | Transactions Effective |
| 1st Quarter | May 15 | January 1 to March 31 |
| 2nd Quarter | August 14 | April 1 to June 30 |
| 3rd Quarter | November 14 | July 1 to September 30 |
| 4th Quarter | February 14 of the following year | October 1 to December 31 |
| Catastrophe Contact Information | May 31 | N/A |
Taxes, Fees, and Assessments
| All new and renewal policies (and subsequent endorsements) with an effective date on or after April 1, 2020 | 0.06% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2017 - March 31, 2020 | 0.1% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2016 - March 31, 2017 | 0.15% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2014 - March 31, 2016 | 0.175% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2013 - March 31, 2014 | 0.2% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2007 - March 31, 2013 | 0.1% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2006 - March 31, 2007 | 0.2% |
| All new and renewal policies (and subsequent endorsements) with an effective date between April 1, 2004 - March 31, 2006 | 0.25% |
| All new and renewal policies (and subsequent endorsements) with an effective date before April 1, 2004 | 0.3% |
| All applicable policies placed by a surplus lines agent with an effective date on or AFTER July 1, 2020 | 4.94%* |
*Multistate risks will also be taxed at 4.94% on the entire premium, eliminating the requirement to charge the tax rate of the state where the risk or exposure is located.
| All applicable policies placed by a surplus lines agent with an effective date BEFORE July 1, 2020 | 5.0%* |
*Multistate risks effective prior to July 1, 2020, where Florida is the home state are taxed based on that respective state’s (or states’) tax rate and percentage of exposure. Regardless of the location of the risk (except for premium associated with risk outside the United States and its territories), the entire surplus lines premium must be filed with FSLSO.
| All applicable independently procured coverage policies regardless of the effective date | 5.0%* |
*Multistate risks where Florida is the home state are taxed based on that respective state’s (or states’) tax rate and percentage of exposure. Regardless of the location of the risk (except for premium associated with risk outside the United States and its territories), the entire surplus lines premium must be filed with FSLSO.
Download a list of the current tax rates used for Florida multistate tax estimates.
| Certain residential property policies with an effective date on or after January 1, 2006 | $2.00 |
| Certain commercial property policies with an effective date on or after January 1, 2006 | $4.00 |
| Applicable coverage codes: | 1000 Commercial Property 1001 Builders Risk - Commercial 1003 Apartments - Commercial 1005 Commercial Package 1006 Condominium - Commercial 1017 Collateral Protection (force placed coverage) 2000 Homeowners-HO-1 2001 Homeowners-HO-2 2002 Homeowners-HO-3 2003 Homeowners-HO-4 - Tenant 2004 Homeowners-HO-5 2005 Homeowners-HO-6 - Condo Unit Owners 2006 Homeowners-HO-8 2007 Builders Risk - Residential 2009 Dwelling Property 2010 Farmowners Multi-Peril 2011 Mobile Homeowners |
State and governmental entities are NOT exempt from the EMPA Surcharge.
| Policies issued or renewed with an effective date on or after July 1, 2015 | 0% |
| Emergency Assessment - All new and renewal policies (and subsequent endorsements) with an effective date between July 1, 2011 - June 30, 2015 | 1.0% |
| Emergency Assessment - All new and renewal policies (and subsequent endorsements) with an effective date between December 15, 2008 - June 30, 2011 | 1.4% |
| Regular Assessment - All new and renewal policies (and subsequent endorsements) with an effective date between January 1, 2006 - December 31, 2006 | 6.84% |
| Applicable coverage codes: | 1000 Commercial Property 1001 Builders Risk - Commercial 1002 Business Income 1003 Apartments - Commercial 1005 Commercial Package 1006 Condominium Package - Commercial 1009 Earthquake 1010 Flood - Commercial 1012 Mortgagee Impairment 1013 Windstorm and/or Hail - Commercial 1014 Mold Coverage - Commercial 1016 Excess Flood - Commercial 1017 Collateral Protection (force placed coverage) 2000 Homeowners-HO-1 2001 Homeowners-HO-2 2002 Homeowners-HO-3 2003 Homeowners-HO-4 - Tenant 2004 Homeowners-HO-5 2005 Homeowners-HO-6 - Condo Unit Owners 2006 Homeowners-HO-8 2007 Builders Risk - Residential 2008 Flood - Residential 2009 Dwelling Property 2010 Farmowners Multi-Peril 2011 Mobile Homeowners 2012 Windstorm - Residential 2013 Mold Coverage -Residential 2015 Excess Flood - Residential |
State and governmental entities are NOT exempt from the Citizens Assessment.
All new and renewal policies (and subsequent endorsements) submitted on or after April 1, 2019 will not be assessed or returned, regardless of effective date.
| Policies issued or renewed with an effective date on or after January 1, 2015 | 0% |
| All new and renewal policies (and subsequent endorsements) with an effective date between January 1, 2011 - December 31, 2014 | 1.3% |
| All new and renewal policies (and subsequent endorsements) with an effective date between January 1, 2007 - December 31, 2010 | 1.0% |
| Applicable coverage codes: | All coverage codes are assessable with the exception of:
|
All marine and aviation coverages are subject to the FHCF Assessment.
State and governmental entities are NOT exempt from the FHCF Assessment.