If you are subject to the tax on insurance premiums, you may have related obligations to us. For example, you may have to:

• collect the tax on insurance premiums if you sell an insurance premium
• remit the tax on insurance premiums if the tax was not collected when the premium was paid

If you are required to collect or remit the tax on insurance premiums, the rate of the tax is 9%. 

Uninsured employee benefit plan (UEBP)

See Uninsured Employee Benefit Plan if you are an employer (or a director of an organization) and you provide a UEBP to your employees or members.

Exemptions

See Exemptions From the Tax on Insurance Premiums for information on which insurance products are exempt from the tax.