Financial research concept

Net Written Premiums: Definition, Formula, and Insurance Analysis

Net written premiums measure premium volume retained after the effect of ceded reinsurance, before the timing conversion from written to earned premium.

By Lee BaileyPublished Sep 15, 2026

Net written premiums (NWP) measure premium volume an insurer retains after the effect of reinsurance ceded, subject to the issuer's exact presentation and any assumed reinsurance activity.

A simplified relationship is:

Net written premiums = gross written premiums - premiums ceded to reinsurers

For companies that assume reinsurance, the complete bridge can also include assumed premium. Always use the issuer's reconciliation rather than assuming every company presents the same components.

Why net written premiums matter

NWP is closer than gross written premium to the underwriting exposure the insurer keeps for its own account. Investors use it to study:

  • retained underwriting growth;
  • reinsurance dependence;
  • pricing and exposure trends;
  • mix shifts; and
  • the future premium base that can become earned revenue.

Growth in NWP can come from more business, higher rates, reduced reinsurance cessions, or a mix of those factors.

Net written versus gross written premiums

Gross Written Premiums are measured before ceded reinsurance. Net written premiums reflect the insurer's retained position after reinsurance effects.

A rising ratio of NWP to GWP can indicate that the insurer is retaining more risk, but that is not automatically positive. The company may gain more premium economics while also assuming more catastrophe, severity, or capital risk.

Net written versus earned premiums

NWP is not the same as Earned Premiums.

Written premium records business when it is written. Earned premium recognizes premium as the insurer provides coverage over time. As a result, premium growth often appears first in written measures and later in earned measures.

Example

Suppose an insurer writes $900 million of gross premium and cedes $150 million to reinsurers.

Ignoring assumed reinsurance and other adjustments:

Net written premiums = $900m - $150m = $750m

If only $700 million of retained premium is associated with coverage provided during the reporting period, net earned premium would be $700 million rather than $750 million.

Investor interpretation

Do not read NWP growth as profit growth. A company can grow retained premiums while underwriting economics deteriorate.

Pair NWP with:

Sources

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