diff --git a/spec/workers/generate_annual_report_worker_spec.rb b/spec/workers/generate_annual_report_worker_spec.rb
new file mode 100644
index 000000000..69b0d4424
--- /dev/null
+++ b/spec/workers/generate_annual_report_worker_spec.rb
@@ -0,0 +1,27 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+RSpec.describe GenerateAnnualReportWorker do
+  let(:worker) { described_class.new }
+  let(:account) { Fabricate :account }
+
+  describe '#perform' do
+    it 'generates new report for the account' do
+      expect { worker.perform(account.id, Date.current.year) }
+        .to change(account_reports, :count).by(1)
+    end
+
+    it 'returns true for non-existent record' do
+      result = worker.perform(123_123_123, Date.current.year)
+
+      expect(result).to be(true)
+    end
+
+    def account_reports
+      GeneratedAnnualReport
+        .where(account: account)
+        .where(year: Date.current.year)
+    end
+  end
+end