We reinsure certain risks with other companies and assume risk from other companies. We remain primarily liable to policyholders under ceded insurance contracts and are contingently liable for amounts recoverable from reinsurers in the event that such reinsurers do not meet their contractual obligations.

A summary of direct, assumed and ceded premiums earned for the years ended December 31, 2022, 2021 and 2020 is as follows:



	2022			2021			2020
Direct	$	128,867		$	113,149		$	100,832
Assumed	4,426			4,298			3,356
Ceded	(64)			(74)			(79)
Net premiums	$	133,229		$	117,373		$	104,109
Percentage—assumed to net premiums	3.3		%	3.7		%	3.2		%

The difference between written premiums and earned premiums is immaterial in each of the years presented above.

A summary of net premiums earned by segment (see Note 20, “Segment Information”) for the years ended December 31, 2022, 2021 and 2020 is as follows:



	2022		2021		2020
Reportable segments:
Commercial & Specialty Business	$	35,633	$	33,209	$	31,471
Government Business	96,323		82,520		71,188
Other	1,273		1,644		1,450
Net premiums	$	133,229	$	117,373	$	104,109

The effect of reinsurance on benefit expense for the years ended December 31, 2022, 2021 and 2020 is as follows:


	2022		2021		2020
Direct	$	112,809	$	99,007	$	85,168
Assumed	3,730		3,719		2,967
Ceded	(52)		(81)		(90)
Net benefit expense	$	116,487	$	102,645	$	88,045