ARTICLE
8 September 2024

Obligatory Cession For The Financial Year 2024-25

J
JSA

Contributor

JSA is a leading national law firm in India with over 600 professionals operating out of 7 offices located in: Ahmedabad, Bengaluru, Chennai, Gurugram, Hyderabad, Mumbai and New Delhi. Our practice is organised along service lines and sector specialisation that provides legal services to top Indian corporates, Fortune 500 companies, multinational banks and financial institutions, governmental and statutory authorities and multilateral and bilateral institutions.
In line with Section 101A of the Insurance Act, insurers are required to reinsure with Indian re-insurers a specified percentage of the sum assured on each policy ("Mandatory Cessions").
India Insurance

In line with Section 101A of the Insurance Act, insurers are required to reinsure with Indian re-insurers a specified percentage of the sum assured on each policy ("Mandatory Cessions"). To facilitate this, IRDAI released a notification prescribing Mandatory Cessions applicable to Indian re-insurers and other applicable insurers.1 The Mandatory Cession of the sum insured on each general insurance policy to be reinsured with the Indian re-insurer(s) is set at 4% of insurance attaching during the financial year beginning from April 1, 2024 to March 31, 2025, except for terrorism premium and premium ceded to nuclear pool (which will be NIL).

The percentage of commission on obligatory cession for different classes of business are as follows:

  1. . minimum 5% for motor TP and oil & energy insurance;
  2. minimum 10% for group health insurance;
  3. minimum 7.50% for crop insurance;
  4. average terms for aviation insurance; and
  5. minimum 15% for all other classes of insurance business.

Commission over and above these limits can be as mutually agreed between Indian re-insurer(s) and the ceding insurer. Further, the Indian re-insurer will share the profit commission, on 50:50 basis, with the ceding insurer based on the performance and surplus of the total obligatory portfolio of the ceding insurer.

Footnote

1 Notification dated February 16, 2024. F. No IRDAI/RI/3/197/2024

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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