​Online Audit (eReport) Information

Our eReport was developed to provide you a fast, easy and secure way to complete and submit your Liberty Mutual premium audit report online. Click the link under access 'Access to eReport' section of this page, then simply log in to your account, enter your secure access code, add your information, and submit your report.

By using premium audit eReport, you can:

  • Access the dashboard, available on your online account, to view the status of all auditable policies
  • Select the policy for which an audit needs to be completed and access our easy-to-use online form
  • Gather relevant information you may need to complete the audit
  • Be guided through the entry process with explanations, tips, examples, graphics
  • Share access with trusted third parties, such as your agent and accountant
  • Save in-progress work and complete at a later date
  • Upload supporting documents
  • Send, print or save a copy of your submission
  • Securely submit your audit information to us
  • Complete the short survey to provide suggestions for improvements to enhance the customer experience

See how easy it is to use the eReport tool by viewing our eReport User Manual or for specific questions about the process, please refer to the frequently asked questions below.

Online Audit (eReport) Help

​What information will I need when filling out the eReport?
​When filling out your eReport, you will be asked to provide some of the following information, such as: 
  • General information, including company and contact information
  • Names of Owners and Officers
  • Payroll information
  • List of Contractors/Subcontractors
  • Sales and other premium relevant information
  • Claims information 
eReport will only display screens that are relevant to your policy. eReport details for returning users will be pre-populated.
​How do I navigate through the eReport when filling it out?
The navigation buttons the page will allow you to continue to the next page of your report, go back or save your report in progress. Please be aware that you will not be able to continue to the next page without completely filling out the current page. Always save a draft before leaving eReport so you can start where you left off next time you log on.
​How do I save and print my eReport?
Once you have completed and submitted your eReport, return to the eReport dashboard. Click on the “View Submission” link and you will be able to open your submitted report as a PDF, which you can then save or print. 

Learn more about printing and saving your eReport audit.
​Can I attach supporting documents to my eReport?
Before you submit your eReport, you will be able to attach additional documents for your auditor to see. There is no reason to attach a copy of your policy.
​Are there any troubleshooting tools to help me while I am filling out my report?
While filling out your report, look for a question mark symbol. This symbol will provide tips to help you complete questions in your eReport. In addition to these tips, you can access the help section on every screen. The help section has customer support contact information as well as links to the Premium Audit webpage, where you can access an online glossary, FAQs, and other detailed information.

General Audit Help 

​What is the purpose of a premium audit?
​The purpose is to determine actual exposures and classes of operation for the coverage we provided. A premium audit protects both of us. Our auditors undertake this review to learn whether you overpaid for coverage, in which case your final bill will be reduced. If you underpaid, your final bill may be adjusted upward. Finally if risks, coverages, and exposures match what we projected, your final bill remains the same.
 
In addition, information filed as part of unit statistical data reporting determines your experience modification and establishes appropriate premium rates for each state.
​Whom do I contact with questions on how to complete the audit form?
You can get in touch with our premium audit or customer services staff for support throughout this process.

Complete the online request form listed at the right with your specific question(s).

Email us with your question, name, and policy number(s).

Call our customer service staff at 1-888-224-9246, Monday through Friday, 8:00 a.m. to 7:00 p.m. Eastern time.
​Once the audit form is submitted, when and how will I know the outcome?
After you submit the audit form (or, in some cases, visit with an auditor), you will receive an audit statement reflecting the adjustment of exposures on your policy to the audit findings. The statement will reflect an additional premium due to us, a premium credit due to you, or no change in premium, as applicable.
​How do you define an owner or officer for audit purposes?
An owner or officer includes any corporate officer, limited liability company member, partner or sole proprietor. A corporate officer is defined as a President, Vice President, Secretary or Treasurer or other Executive Officer elected or appointed in accordance with the charter, bylaws, articles or legal documentation an organization.
​Should I include officer or owners’ names and payrolls in the Payroll Information Section?
No, please do not include officer names and payrolls within this section. Officer names and payrolls should be included under the Owner & Officer Information Section. If there are multiple owners/officers, additional lines can be added using the “+ Add a Row” link.
​What if there was any payroll during the audit period that does not fall under the classifications listed above?
If any of the listed classifications do not fit an employee’s specific job function, then answer “Yes” to the question below the payroll section.  Be sure to include employees’ duties under the “Job Duties” column as well as all other applicable information.
​May the payroll of employees with multiple duties be split between class codes?
Some employees may perform duties directly related to more than one properly assigned classification. According to The National Council on Compensation Insurance (NCCI) Basic Manual Rule 2-G, the payroll for such employees may be divided among the properly assigned classifications* provided that:
  • The classifications can be properly assigned to the employer according to the rules of the classification system, and the employer maintains proper payroll records that show the actual payroll by classification for that individual employee (hourly breakdowns, time cards, etc.). Estimated or percentage allocation of payroll is not permitted.
  • Records must reflect actual time spent working within each job classification and an average hourly wage comparable to the wage rates for such employees within the employer's industry.
If payroll records do not show the actual payroll applicable to each classification, the entire payroll of the individual employee must be assigned to the highest-rated classification that represents any part of his or her work. In addition, payroll cannot be split between a clerical or sales class code and a basic classification. All payroll exposure will be included in the higher-rated class code due to the Interchange of Labor rule.

*Construction classifications are handled differently from other industries. Contact your auditor for more information.
​How do you define, Clerical Employees, Outside Salespersons, and Drivers?
  • ​Clerical Employees Schedule:
    • The duties of a clerical office employee include creation or maintenance of financial or other employer records, handling correspondence, computer composition, and telephone duties, including sales by phone. The clerical office classification continues to apply to a qualified clerical office employee who performs a duty outside of a qualified office area when that duty does not involve direct supervision or physical labor and is directly related to that employee's duties in the office. These duties do not exclude the depositing of funds at the bank, purchase.
    • Clerical Office:  A clerical office is a work area separated and distinguishable from all other work areas and hazards of the employer by floors, walls, partitions, counters, or other physical barriers. A clerical office excludes work areas where inventory is located, products are displayed for sale, or to which the purchaser customarily brings the product from another area for payment.
  • Outside Salespersons:  
    • This classification applies to employees engaged in sales duties away from the employer's premises. It does not apply to employees who deliver merchandise. Such employees shall be assigned to code 7380 or to the classification applicable to the risk if the phraseology includes "& Drivers," even though they also collect or sell. If employees walk or use public transportation, they shall be assigned to the governing classification.
  • Drivers (Drivers, Chauffeurs, Messengers and Their Helpers):
    • These are employees who perform work on or in connection with a vehicle. This code includes garage employees and employees using bicycles as part of their work duties. Duties include, but are not limited to, delivering goods owned by the employer.
​How should I list someone who is involved in clerical, outside sales, and/or the actual physical operations of my business?
The National Council on Compensation Insurance (NCCI) Basic Manual does not allow businesses to split payroll between clerical, outside sales, and basic classifications.  While employees who are fully (100%) engaged in clerical, driving, or outside sales roles are excluded from the general liability audited exposure, their information should be provided for reconciliation purposes.
​Should my audit include employees who were terminated during the policy period?
Yes. Since those employees were compensated during the policy period, their information must be included for the audit.
​If someone changes his or her job duties/responsibilities during the policy period, how should I list their payrolls?
In order to accurately reflect an employee’s duties/responsibilities during a policy period, split that employee’s actual payroll over two/numerous lines based on his or her job and earnings at any given time.
​When filling out my employees’ duties, how descriptive should I be?
​When completing your report, submit the following information for each of the following roles: 
  • Manager/Supervisor: What they are managing/supervising
  • Executive Supervisors/Job Foremen: Description of project and who they are managing
  • Quality Assurance: Please note if they are working in the plant
  • Plant Manager: What their regular roles and duties are
​Why are two sources of payroll requested for my audit?
For every audit, we use two separate sources for payroll verification. One is what you provide us in your report and the other is the Federal Form 941 figures noted on your mail form. Having two sources of verification ensures that the appropriate amount of payroll is applied to your audit. This confirmation validates the information provided and confirms your audit is as accurate as possible.
​How long do I have before I need to submit my audit?
  • ​eReport specific:  Up to 75 days from policy expiration.  Otherwise, you will no longer be able to access your audit information online and will need to submit a paper copy of the mail form.
​What payroll verification information do I need to provide for my audit?
​To verify your payroll, we are required to use your 941 payroll filings. Here is an example of where you can find the relevant payroll information.

Subcontractor Questions

​Why do you require 1099s, general ledger, income statement, or cash disbursement records?
​We use these records to verify any non-employee exposures. In most states, a contractor is responsible for the payment of workers compensation benefits to employees of its uninsured subcontractors. As a contractor, you must furnish satisfactory evidence that any subcontractors performing work for you during the policy period have workers compensation insurance.

* Subcontractor handling may vary from state to state based on state bureau requirements.
​Why would questions about 1099 contractors be part of the audit? Aren’t they independent?
​The auditor will ask a series of questions about the method and frequency of payment(s), the relative nature of the work, and the amount of direction and control to determine whether a subcontractor is independent. If the auditor does not deem the subcontractor to be independent, the subcontractor will be included in the audit as an uninsured subcontractor. Insurance audit guidelines are not the same as standard IRS guidelines. 

* Subcontractor handling may vary from state to state based on state bureau requirements.
​If the state does not require sole proprietors to carry workers compensation coverage, why are they covered under my Liberty Mutual Insurance policy?
​Some states do not require subcontractors with no employees, or sole proprietors, to have workers compensation coverage. However, the auditor needs to determine whether an employer-employee relationship exists between you, the insured, and the subcontractor. If an employer-employee relationship exists, Liberty Mutual Insurance may be liable for any claims filed by the sole proprietor. Each state has different requirements to determine independent status. 

* Subcontractor handling may vary from state to state based on state bureau requirements.
​Why do you need a certificate of insurance (COI) for a subcontractor that received a payment amount less than the 1099 minimum?
​Proof of coverage is required for all subcontractors regardless of the amount of payment. The $600 IRS limit does not apply to the calculation of workers compensation premium.

* Subcontractor handling may vary from state to state based on state bureau requirements.
​If my contracting company requires subcontractors to sign legal documents stating that they are not employee, why is a certificate of insurance still required?
​​This legal document does not waive the right of the subcontractor to file a claim for workers compensation. Therefore, the exposures are included for workers compensation premium calculation purposes. 

* Subcontractor handling may vary from state to state based on state bureau requirements.
​Does proof that a contractor has an occupational health policy negate the need for a certificate of insurance (COI)?
​An occupational health policy is not the equivalent of a COI, nor does it replace workers compensation coverage. In some states, it may assist in the validation of "independent status." 

* Subcontractor handling may vary from state to state based on state bureau requirements.
​Why are subcontractors included under an insured’s workers compensation policy when a general liability certificate of insurance (COI) has been provided?
​In this situation, the auditor has determined that an employer/employee relationship exists between you, the insured, and the subcontractor. 

* Subcontractor handling may vary from state to state based on state bureau requirements.

​Premium Audit Questions

For questions please contact our customer service team:

1-888-224-9246
Email
Online Request Form
Fax: 1-800-800-3723 

If your policy number is in the 15-character, alphanumeric format (e.g. WCC-123-456789-015):

1-800-231-3484
E-mail
Online Request Form
Fax:
1-603-422-0144 (Mail Forms)
1-603-334-0291 (Disputes)

​Access to eReport

​For eReport customers, click on the Premium Audit eReport tab on your online business account home page.