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IRDAI Maintains 4% Mandatory Cession with GIC Re for Fiscal Year 2026

Discover how IRDAI's decision to maintain a 4% mandatory cession with GIC Re impacts the insurance sector for fiscal year 2026. Explore the implications for insurers and stakeholders in this detailed analysis.

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IRDAI Retains Obligatory Cession Rate

For the third consecutive year, the Insurance Regulatory and Development Authority of India (IRDAI) has kept the ‘obligatory cession’ rate unchanged at 4% for the financial year 2026. This cession is the portion of business that Indian non-life insurers are required to place with the state-owned General Insurance Corporation of India (GIC Re).

In a statement, IRDAI mentioned, “The percentage cession of the sum insured on each General Insurance Policy to be reinsured with the Indian Re-insurer(s) shall be 4% (four percent) for policies attaching during the fiscal year starting from 1st April, 2025 to 31st March, 2026, excluding the terrorism premium and premium ceded to the Nuclear pool, which will be ‘NIL’. The entire Obligatory Cession is exclusively allocated to General Insurance Corporation of India (GIC Re).”

IRDAI has specified different obligatory cession rates for certain business lines: a minimum of 5% for motor third-party and oil and energy insurance; 10% for group health insurance; 7.5% for crop insurance; and a minimum of 15% for all other insurance categories.

GIC Re’s revenue share from obligatory business was 39% from April to October of FY’25, a decrease from 43% in FY’24, while non-obligatory business accounted for 61% in FY’25. The share of obligatory business has seen a significant increase from 30% in FY’21.

Additionally, the regulator confirmed that commissions exceeding the specified threshold set by IRDAI can be mutually agreed upon between the Indian reinsurer and the ceding insurer.

Meanwhile, there is an ongoing demand from non-life insurers to reduce the ‘obligatory cession’ to 0%, as the commission paid by the reinsurer does not accurately reflect the industry’s cost structure.

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