Underwriting & Risk

The Essential Underwriting Checklist for SME Policies in India

A practical, step-by-step underwriting checklist for evaluating SME commercial insurance proposals in India — covering financial health, physical risk, and regulatory compliance.

Sarvada Editorial TeamInsurance Intelligence3 min read
sme-insuranceunderwriting-checklistirdaicommercial-insuranceindia

Last reviewed: January 2026

In this article

  • SME proposals often lack detailed risk information, making a structured underwriting checklist essential for consistent evaluation.
  • Financial health checks — including debt-to-equity ratio, GST filing regularity, and promoter credit history — help assess moral hazard.
  • Physical risk assessment should cover construction type, fire protection, machinery condition, and neighbouring occupancies in industrial clusters.
  • Always verify the declared occupancy against actual business activity to avoid misclassification risk.
  • Document every underwriting decision with rationale for IRDAI audit compliance and claims defence.

Why SME Underwriting Demands a Dedicated Approach

India's MSME sector contributes over 30% of GDP and employs more than 11 crore people, yet insurance penetration among SMEs remains below 5%. For underwriters, this presents a paradox: massive opportunity paired with limited data. Unlike large corporates that submit detailed risk information, SME proposals are often sparse — incomplete financials, no professional risk management, and minimal loss history.

A structured checklist compensates for these gaps by ensuring underwriters evaluate every material risk factor systematically, even when the proposal form leaves fields blank.

Financial Health and Business Viability

Begin with the proposer's financial stability. Request at least two years of audited financial statements or ITR filings. Check the debt-to-equity ratio — SMEs with leverage above 3:1 may indicate financial stress, increasing moral hazard. Verify GST registration status and filing regularity as a proxy for operational continuity.

For proprietorship and partnership firms, assess the promoter's personal credit history through CIBIL scores where available. Look for pending litigation on the MCA or eCourts portal. A financially stressed SME is statistically more likely to file inflated or fraudulent claims.

Physical Risk Assessment

For property and fire policies, evaluate the physical premises even if a formal survey is not cost-justified. Key items include: construction type (RCC, steel frame, kutcha), age of the building, electrical installation condition (last inspection date per Indian Electricity Rules), fire protection systems (extinguishers, hydrants, sprinklers per TAC norms), and proximity to fire brigade stations.

For manufacturing SMEs, check the type of machinery, maintenance schedules, and storage practices for raw materials — particularly if flammable or hazardous chemicals are involved. MSME clusters in Surat, Ludhiana, and Coimbatore have distinct risk profiles that underwriters should calibrate against.

Occupancy and Industry Risk Classification

Verify the occupancy classification declared in the proposal against the actual business activity. Misclassification is common among SMEs — a unit declared as a garment stitching workshop may actually be dyeing textiles, which carries a significantly higher fire hazard rating.

Cross-reference the NIC code with IRDAI's hazard grade classifications. High-risk occupancies such as chemical manufacturing, woodworking, and plastics processing require additional scrutiny. If the SME operates in a mixed-use industrial estate, assess the neighbouring occupancies as well — fire spread from adjacent units is a leading cause of SME fire claims in India.

Claims History and Loss Prevention

Request the proposer's claims history for the past five years, including details from previous insurers. Use the Insurance Information Bureau (IIB) data where accessible to verify the declared history. Look for patterns: recurring fire losses may indicate poor housekeeping, while frequent theft claims could signal inadequate security.

Assess whether the proposer has implemented any loss prevention measures following prior claims. An SME that suffered a fire loss and subsequently installed a sprinkler system demonstrates risk consciousness. One that had the same type of loss twice without any mitigation should be flagged for underwriting referral.

Regulatory and Compliance Checks

Confirm that the SME holds all required licences and permits — factory licence under the Factories Act, 1948, pollution control board consent (CTE and CTO), fire NOC from the local authority, and trade licence. Absence of these documents indicates potential non-compliance with safety regulations, which can become grounds for claim repudiation.

For policies covering third-party liability, verify compliance with the Public Liability Insurance Act, 1991 for units handling hazardous substances. Check whether the SME's products are subject to BIS mandatory certification, as non-certified products increase product liability exposure.

The Completed Checklist: Decision and Documentation

Once all checks are complete, document the findings in a structured underwriting note. This should include a risk score (if your framework supports it), any deviations from standard acceptance criteria, and the rationale for the final decision — accept, decline, or accept with subjectivities.

For accepted risks, clearly record any warranties or conditions imposed (such as maintenance of fire extinguishers or compliance deadlines). This documentation is critical for IRDAI audit compliance and for supporting the insurer's position in the event of a disputed claim. A well-maintained underwriting file is the first line of defence in any claims dispute.

Frequently Asked Questions

What is the minimum sum insured threshold that requires a physical risk survey for SME policies?
While IRDAI does not mandate a universal threshold, most Indian non-life insurers require physical risk engineering surveys for commercial property risks with sum insured above INR 5 crore. For sum insured between INR 1 crore and INR 5 crore, a desktop assessment supplemented by Google Earth imagery and publicly available data is common practice. Below INR 1 crore, automated underwriting based on proposal form data is typically sufficient, though insurers may still request photographs of the premises and fire protection equipment.
How should an underwriter handle an SME proposal with no prior insurance history?
First-time insurance buyers among SMEs are common in India given the low penetration rate. In the absence of claims history, the underwriter should place greater weight on other risk indicators: the age and condition of the business premises, financial stability indicators, regulatory compliance status, and the nature of the occupancy. Request additional documentation such as recent photographs of the premises, a fire safety audit report if available, and references from the proposer's banker or trade association. Consider applying a loading of 10-20% on the base premium to account for the information asymmetry, with a review at the first renewal.
What are the most common reasons for SME claim repudiation in India?
Based on IRDAI grievance data and industry experience, the most common reasons include non-disclosure or misrepresentation of material facts (such as undeclared hazardous processes), breach of policy warranties (for example, failure to maintain fire protection systems as warranted), under-insurance triggering the average clause, and claims arising from excluded perils not covered by the standard policy wording. Underwriters can reduce future disputes by clearly communicating policy conditions and warranties at the time of issuance, and by ensuring the sum insured reflects the actual replacement or reinstatement value of the assets.

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