Alabama

If you regularly employ less than five (5) employees, full-time or part-time and including officers of a corporation in any one business, other than the business of constructing or assisting on-site in the construction of new single-family, detached residential dwellings, the Alabama Workers' Compensation Law does not require you to have workers' compensation insurance coverage. Employers of domestic employees, farm laborers, or casual employees and municipalities having a population of less than 2,000 (according to the most recent federal census) are not required to provide coverage but can elect to be covered by the provisions of the Alabama Workers' Compensation Law.

Why should you have workers' compensation coverage?

  • It is required by law.
  • It is the exclusive remedy for on-the-job injury and occupational disease.
  • Having coverage enables you to have limited civil liability, avoid double compensation, and avoid penalties and fines.

Alabama's Workers' Compensation Law provides significant and valuable benefit to both employer and employee. The employee is guaranteed a "benefit certain" in the event of an on-the-job injury or occupational disease. The employer pays for this insurance. The employer is protected by the "exclusive remedy" provisions of the Law. This means that an injured worker is entitled only to the benefits required by law, thus the employer's liability is limited.

https://labor.alabama.gov/wc/insurance.aspx

Alaska
Requirements for Employers

The Alaska Workers' Compensation Act requires each employer having one or more employees in Alaska to obtain workers' compensation insurance, unless the employer has been approved as a self-insurer by the Alaska Workers’ Compensation Board.

Business Owners and Entity/Agency Officials as Employees

The following business owners/executives are exempt from having to insure themselves for workers’ compensation liability:

  • Sole proprietor of a sole proprietorship;
  • Partners in a partnership;
  • Members of a limited liability company;
  • Executive officers of municipal, religious, and legally registered nonprofit corporations are not considered to be employees unless the corporation specifically elects to cover them; and
  • Executive officers of for-profit corporations are considered employees who must be insured unless they obtain an Executive Officer Waiver from the Alaska Workers’ Compensation Division.

All entities listed above must still maintain workers’ compensation coverage for employees, including family members and friends.

Exceptions

There are few exceptions to those who must be covered under a workers' compensation policy. There are no exemptions for types of businesses. All exemptions are based on type of work performed by individuals. Generally speaking, those include:

  • Part-time baby-sitters;
  • Cleaning persons (non-commercial);
  • Harvest help and similar part-time/transient help (call division to discuss specific situations);
  • Sports officials for amateur events;
  • Contract entertainers;
  • Commercial fishers as defined in AS 16.05.940;
  • Taxicab drivers under specific contractual arrangements;
  • A participant in the Alaska temporary assistance program engaged in work activities required under AS 47.27.035;
  • Professional hockey team players and coaches if those persons are covered under a health care insurance plan;
  • Qualified real estate licensee under specific contractual arrangements; and
  • Persons defined as transportation network company drivers.

Other Special Provisions Set Out in Statute

  • High school students in work-study programs are covered under the Act as employees of the state;
  • Volunteer emergency medical technicians are covered under the Act as employees of the state;
  • Special public safety officers appointed by the Commissioner of Public Safety are covered under the Act as employees of the state;
  • Members of state boards and commissions are covered under the Act as employees of the state;
  • Volunteer fire fighters are covered under the act as employees of the local fire department;
  • Individuals engaged in civil defense or in disaster relief functions in Alaska are covered under the Act as employees of the state; and
  • Individual members of the Alaska State Defense Force who have been called into active duty, per AS 26.05.070, are covered under the Act as employees of the State.
Arizona
AM I REQUIRED TO HAVE WORKERS’ COMPENSATION
INSURANCE IF I HAVE ONLY ONE WORKER OR PART-TIME
WORKERS?
If an employer regularly hires workers in its customary business then the
employer is required to carry workers’ compensation insurance
regardless of the number of workers they have, whether those workers
are part-time, full-time, minors, aliens, or family members. Workers’
compensation insurance is not required for an independent contractor, or
a worker whose employment is both casual and not in the usual business
of the employer. Also, workers’ compensation insurance is not required
for a domestic servant who works in your home.
Arkansas law generally requires workers’ compensation insurance for every employment:
(a) in which three (3) or more employees are employed by the same employer;
(b) in which two (2) or more employees are engaged in building or building repair work;
(c) in which one (1) or more employee is employed by a contractor who subcontracts any part of his contract;
(d) in which one (1) or more employee is employed by a subcontractor.
2. In order to arrive at the above number, employee is defined to include, but is not limited to, an owner, a sole proprietor, a partner or
partners who devote full-time to the partnership, a full-time employee, a part-time employee, and a volunteer.
3. It is a felony for any employer or contractor to compel any employee or sub-subcontractor to pay for, or
contribute to, workers’ compensation insurance coverage.
4 It is a felony for any employer or contractor to compel any employee or sub-contractor to obtain a
Certificate of Non-Coverage.
5. Address below must be the applicant’s OWN business or home address, NOT address of company to whom the applicant is contracting
or for whom the applicant is doing a project.
6. Any questions or comments may be referred to your workers’ compensation insurance agent or the Arkansas
Workers’ Compensation Commission.
California
California law requires that employers, including those in the construction industry, carry workers' compensation insurance, even if they have only one employee. The insurance exists for employees who get hurt or sick because of work. Workers' compensation insurance provides basic benefits, including medical care, temporary disability benefits, permanent disability benefits, supplemental job displacement benefits and a return-to-work supplement, and death benefits.
Colorado
All public and private employers in Colorado, with limited exceptions, must provide workers' compensation coverage for their employees if one or more full- or part-time persons are employed. A person hired to perform services for pay is presumed by law to be an employee. This includes all persons elected or appointed to public sector service and all persons appointed or hired by private employers for remuneration. There are a few exemptions to this definition.
Connecticut
The Connecticut Workers’ Compensation System covers almost all employees, including minors, non-citizens, and part-time employees, regardless of occupation, business size, duration of employment, or number of hours worked per day (except for those working around a private home for not more than twenty-six hours per week); is a no-fault system of insurance in which private insurers or self-insured employers pay benefits to an injured employee, even if the accident was the employee’s fault or the employee was born with a medical condition which predisposed him or her to the injury or increased its severity; is designed to help workers injured on the job or with an occupational disease by providing all necessary medical treatment; weekly benefits while disabled; vocational rehabilitation, if necessary; and additional benefits for scarring, disfigurement, and permanent physical impairment; gives coverage that cannot be signed away, except (a) by officers of a corporation or partners operating partnerships who request in writing to be excluded from coverage or (b) as the result of a stipulated settlement of an individual claim that is approved by a Commissioner; denies compensation for certain injuries, such as those resulting from substance or alcohol abuse; establishes a system of Commissioners who hold hearings to resolve disputes in workers’ compensation cases; and provides free self-help informational materials: publications, an informative website (http://wcc.state.ct.us) and information via
a toll-free WATS telephone line (1-800-223-WORK).
Delaware
Construction corporations/LLCs subject to Title 30, Chapter 25 of the Delaware code may elect to exclude up to 4 executive officers who are stockholders of a corporation or up to four members of an LLC.  Execuity officers are the president, any vice president, secretary, treasurer, or any other executive officer(s) elected by the board of directors in accordance with the charter and the regularly adopted by-laws of the corporation.

The purpose of filing an exemption is for an officer of a corporation or member of a limited liability company to exclude themselves from the workers' compensation laws. Upon issuance of a Certificate of Election to be Exempt, the officer or member is not an employee and may not recover workers' compensation benefits.

In order to apply for or renew an exemption from workers' compensation law, the exemption applicant must complete and submit a Notice of Election to be Exempt application online to the Florida Division of Workers' Compensation.

https://www.myfloridacfo.com/Division/WC/Employer/Exemptions/default.htm

Georgia
Corporate officers and limited liability company members are considered employees of the company.  Any officer or member of a limited liability company (maximum of 5) may exempt themselves from coverage by filing a Form WC-10 with their insurance company.  The exemptions shall not decrease the number of employees for purposes of determining the employer’s obligations under the Workers’ Compensation Act.
Hawaii
The statutory “presumption” places on the employer the burden of producing substantial evidence to the contrary to rebut a claim for a covered work injury.
Idaho
Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers’ compensation policy unless specifically exempt from the law. Workers’ Compensation is required to be in place before the first employee is hired.
Illinois
Illinois law requires employers to provide workers' compensation insurance for almost everyone who is hired, injured, or whose employment is localized in Illinois.  Sole proprietors, business partners, corporate officers, and members of limited liability companies may exempt themselves.
Indiana
Worker’s compensation is an accident insurance program paid by your employer which may provide you with medical, rehabilitation and income benefits if you are injured on the job. These benefits are provided to help you return to work. It also provides benefits to your dependents if you die as the result of a job-related injury.
The law requires most businesses to have worker’s compensation insurance. If you are injured while working at your job, you may be entitled to workers' compensation benefits.
Iowa
Employers, insurance carriers and third party administrators must follow all of the Iowa Division of Workers' Compensation (WC) compliance requirements. Please review the Reporting Requirements and the Compliance Handbook to ensure the Iowa Division of WC Act compliance requirements are met. The following must comply with those requirements:
  • Iowa companies
  • Companies with employees who work in Iowa
  • Companies who conduct business in Iowa
  • Companies (or individuals) adjusting Iowa workers' compensation claims.

https://www.iowaworkcomp.gov/

Kansas
Elections in or out of the Workers Compensation Act are options available to employers or employees.
Depending on the circumstances, options may be available for:
• non-covered employers – e.g., those with payrolls of $20,000 or less or in certain agricultural
pursuits;
• corporate employees owning 10 percent or more of stock;
-1-
• individuals, proprietors or partnerships;
• employers seeking coverage for volunteers and other non-covered workers; and
• volunteer directors, officers or trustees of a nonprofit organization.
Kentucky
Any person or entity with one or more employees.  Every employer shall be liable for compensation for injury, occupational disease, or death without regard to fault as a cause of the injury, occupational disease, or death. A contractor who subcontracts all or any part of a contract and his carrier shall be liable for the payment of compensation to the employees of the subcontractor unless the subcontractor primarily liable for the payment of such compensation has secured the payment of compensation as provided for in this chapter. Any contractor or his carrier who shall become liable for such compensation may
recover the amount of such compensation paid and necessary expenses from
the subcontractor primarily liable therefor.
Louisiana
Most employees in Louisiana are covered from the day they start employment. Employees may be full-time, part-time, seasonal, or minors. Subcontractors and certain independent contractors may be considered employees if they are involved in the pursuit of the employer’s trade, business or occupation or if they are performing substantial manual labor. The law does contain some limited exemptions. Domestic employees, most real estate salespersons, uncompensated officers and directors of certain non-profit organizations, and public officials are specifically exempted. Most volunteer workers would not be entitled to benefits.
Maine
Nearly all employers in Maine must carry workers’ compensation insurance for their employees. Maine's workers’ compensation system is a no-fault system that compensates injured workers for medical bills, lost wages, and permanent impairments resulting from their injuries. To take advantage of these benefits, injured workers must take certain steps required by Maine law.
Maryland
Not all injuries are covered by the Workers' Compensation Law even if the injury happened "on the job." In Maryland, in order for an injury to be covered,  the harm suffered by the employee must have been caused by an "accidental personal injury arising out of and in the course of employment." Those words from the Maryland statute are VERY important. Just because a person is hurt "while working," "on the job" or "at work" may not be enough for the insurance to apply. Additionally, if you can prove that you have an occupational disease you may be entitled to Workers' Compensation benefits.
Massachusetts

In Massachusetts under MGL c. 149, § 148B, workers are presumed to be employees. An employer who wants to treat someone as an independent contractor has to show that work:

  1. Is done without the employer’s direction and control
  2. Is performed outside the usual course of the employers business
  3. Is done by someone who has their own, independent business or trade doing that kind of work.

https://www.mass.gov/

Michigan

The Workers’ Disability Compensation Act (WDCA) requires that employers that meet the following criteria must carry workers’ compensation insurance:

a.  All private employers regularly employing 1 or more employees 35 hours or more per week for 13 weeks or longer during the preceding 52 weeks.

b.  All private employers regularly employing 3 or more employees at one time. (This includes part-time employees.)

c.  Agricultural employers if they employ 3 or more employees 35 hours or more per week for 13 or more consecutive weeks.

d.  Householders employing domestic servants if they employ anyone 35 hours or more per week for 13 weeks or longer during the preceding 52 weeks.

e.  All public employers

An employee is any person in the service of another, under any contract of hire, express or implied.  A partner is considered an employee of the partnership, a corporate officer is considered an employee of the corporation, and a member who is a manager is considered an employee of a limited liability company.

Minnesota
"There is no minimum number of employees an employer must have before insurance is required; therefore, an employer with only one part-time employee generally must provide coverage. Several penalties may be assessed against employers that fail to properly insure their employees."
Mississippi

Most working Mississippians are protected by the Workers' Compensation Law, but there are exceptions. All employers with five (5) employees regularly employed are required to provide workers' compensation insurance coverage. If the employer has less than five (5) employees, workers' compensation coverage is not mandatory but may be provided voluntarily by the employer. Domestic and farm labor, and employees of non-profit fraternal, charitable, religious or cultural organizations are not covered under the Law unless coverage is provided voluntarily by the employer. The Workers' Compensation Law likewise does not apply to federal employees or certain transportation and maritime employments covered by federal compensation laws. Finally, independent contractors
are ordinarily excluded from coverage although special protection is given to employees of subcontractors.

Missouri
In the state of Missouri, any employer with five or more employees and any employer in the construction industry with one or more employees is required to maintain workers’ compensation coverage for its employees. An employer in Missouri may satisfy this requirement by either obtaining a workers’ compensation policy or obtaining permission from the Division of Workers’ Compensation (Division) to self-insure its workers’ compensation liabilities.
Montana
Workers’ compensation insurance is required for
most types of employment. If you are injured on the
job, you may be eligible for workers’ compensation Workerscomp insurance from Montana State Fund provides, without regard to fault, wage-loss benefits and medical benefits to a worker suffering from a work-related injury or occupational disease. All businesses in Montana with employees are required by law to have workerscompensation insurance.
Nebraska

The State Risk Manager is responsible for the management of workers' compensation claims made by employees of the State of Nebraska.  Workers' compensation for state employees is subject to the same rules and procedures as workers' compensation for employees of private companies.

Workers' compensation is designed to provide benefits to workers who suffer injury or disease in the course of and as a result of their employment.  An injured worker may receive indemnity benefits and/or medical benefits.  In some situations, workers will be eligible for vocational rehabilitation.

http://das.nebraska.gov/risk/workers-comp.html
Nevada
Nevada requires all private employers with one or more employees to get and maintain workerscompensation insurance. Workerscompensation insurance provides benefits to employees who are injured on the job and protection to employers who have provided coverage at the time of injury.
New Hampshire
New Hampshire law requires employers to provide workers' compensation insurance. The primary responsibility for obtaining workers' compensation insurance rests upon employers who must apply for and obtain coverage prior to the hiring of any employee. The Workers' Compensation Insurance Coverage Verification provides insurance coverage information for employers that have purchased a workers' compensation insurance policy.
New Jersey
The law requires that all New Jersey employers, not covered by Federal programs, have workers’ compensation coverage or be approved for self-insurance.
Workers' compensation is a “no fault” insurance program that provides the following benefits to employees who suffer job-related injuries or illnesses.
An injured employee will receive benefits regardless of who was at fault. In exchange for these benefits, the worker cannot bring a civil action against the employer for pain and suffering or other damages, except in cases of intentional acts.
New Mexico
All businesses that employ three or more workers are required to have coverage. For purposes of determining three or more, any person who does the work of the business entity may be considered an employee. This includes owners if they work in the business, as well as family members, part-time, temporary and seasonal workers. Employees in non-profit, charitable and religious organizations also fall under the coverage requirements. Agricultural employers are now required to carry workers' compensation insurance.
New York

Virtually all employers in New York State must provide workers' compensation coverage for their employees. Employers must post notice of coverage in their place(s) of business. Employers must cover the following workers for workers' compensation insurance:

  1. Workers in all employments conducted for-profit. Part-time employees, borrowed employees, leased employees, family members and volunteers working for a for-profit business must also be covered under the Workers' Compensation Law;
  2. Employees of counties and municipalities engaged in work defined by the law as "hazardous";
  3. Public school teachers, excluding those employed by New York City, and public school aides, including New York City;
  4. Employees of the State of New York, including some volunteer workers;
  5. Domestic workers employed forty or more hours per week by the same employer, including full-time sitters or companions, and live-in maids (see Domestic Workers)
  6. Farm workers whose employer paid $1,200 or more for farm labor in the preceding calendar year(see Farms)
  7. Any other worker determined by the Board to be an employee and not specifically excluded from coverage under the WCL (WCL §3 Groups 1-14-a and 18);
  8. All corporate officers if the corporation has more than two officers and/or two stockholders (WCL §54 [6]) (see Corporate Officer Coverage Requirements);
  9. Officers of one-or-two person corporations if there are other individuals in employment. These officers may choose to exclude themselves from coverage (WCL §54 [6]) (see Corporate Officer Coverage Requirements); and
  10. Most workers compensated by a nonprofit organization (WCL §3 Group 18) (see Nonprofit Organizations).

Volunteer Firefighters and Volunteer Ambulance Workers are provided benefits for death or injuries suffered in the line of duty under the Volunteer Firefighters' Benefit Law and Volunteer Ambulance Workers' Benefit Law.

North Carolina
The North Carolina Workers’ Compensation Act requires that all businesses that employ three or more employees, including those operating as corporations, sole proprietorships, limited liability companies and partnerships, obtain workers’ compensation insurance or qualify as self-insured employers for purposes of paying workers’ compensation benefits to their employees. Exceptions to this requirement include (a) employees of certain railroads; (b) casual employees, i.e., persons whose employment is both casual and not in the course of the trade, business, profession or occupation of the employer; (c) domestic servants directly employed by the household; (d) farm laborers when fewer than 10 full-time, non-seasonal farm laborers are regularly employed by the same employer; (e) federal government employees in North Carolina; and (f) "sellers of agricultural products for the producers thereof on commission or for other compensation, paid by the producers, provided the product is prepared for sale by the producer."
An employer is not relieved of its liability under the Act by calling its employees "independent contractors." Even if the employer refers to its workers as independent contractors and issues a Form 1099 for tax purposes, the Industrial Commission may still find that the workers were in fact employees based upon its analysis of several factors, including but not limited to the degree of control exercised by the employer over the details of the work.
North Dakota
North Dakota law, with limited exceptions, requires all employers to secure workers’ compensation insurance to cover their full-time, part-time, seasonal, or occasional employees prior to hiring.
Ohio

All employers with one or more employees must carry workers compensation coverage. It's the law. However, Ohio law makes coverage optional for owners or ministers in one of the following categories:

  • Sole proprietor;
  • Partnership;
  • Limited liability company acting as a sole proprietor;
  • Limited liability company acting as a partnership;
  • Family farm corporate officers;
  • Individual incorporated as a corporation with no employees;
  • Ordained or associate ministers of a religious organization.
Oklahoma
If your Oklahoma business has just one part-time or full-time employee, you're generally required to carry workers' compensation insurance.
Oregon
As with most no-fault insurance, workers’ compensation is fair only if it applies to all workers and employers. Today, Oregon requires most employers to carry workers’ compensation insurance for their employees. If you employ workers in Oregon, you probably need workers’ compensation coverage.
Pennsylvania
Workers' compensation coverage is mandatory for most employers under Pennsylvania law. Employers who do not have workers' compensation coverage may be subject to lawsuits by employees and to criminal prosecution by the commonwealth.
The requirement to insure workers’ compensation liability is mandatory for
any employer that employs at least one employee.
Some employers are exempted from workers' compensation coverage. Exemptions include: people covered under other workers' compensation acts, such as railroad workers, longshoremen and federal employees; domestic servants (coverage is optional); agricultural workers who work fewer than 30 days or earn less than $1,200 in a calendar year from one employer; and employees who have requested, and been granted, exemption due to religious beliefs or their executive status in certain corporations.
https://www.dli.pa.gov/
Rhode Island
Employers with one or more employees are required to carry workers' compensation insurance. Sole proprietors, partners, certain real estate, agricultural and domestic service employees are not covered. Police, firefighters, and federal employees are covered under different compensation programs. Municipal employees are only covered if the municipality has chosen to be covered. Independent contractors are not covered.
http://www.dlt.ri.gov/wc/
South Carolina
Any employer in South Carolina who regularly has four or more
workers full-time or part-time is required to have workers’ compensation insurance.
https://wcc.sc.gov/
South Dakota

There is no law in South Dakota requiring any employer to carry workers’ compensation insurance. However, it is highly recommended. An uninsured employer may be sued in civil court by an injured worker.

https://dlr.sd.gov/
Tennessee
Tennessee employers, not in the construction or coal mining industry, with five (5) or more full or part-time employees are required to carry workers' compensation insurance on those employees.
All employers in the construction business or trades (construction service providers) that have one or more employees unless they are specifically exempted.
https://www.tn.gov/
Texas

Texas doesn’t require most private employers to have workers’ compensation insurance. However, private employers who contract with governmental entities must provide workers’ compensation coverage for the employees working on the project. Some contractors may require their subcontractors and independent contractors to have workers’ compensation insurance.

Employers may not charge employees for workers’ compensation coverage. There are exceptions for independent contractors and building and construction workers.

https://www.tdi.texas.gov/forms/dwc/dwc83.pdf
Utah
Utah law requires that employers who have one or more employees (full-time, part-time, temporary or seasonal) obtain workers' compensation insurance. ... Officers of corporations are considered employees of the corporation and are required to be covered by workers' compensation insurance.
https://insurance.utah.gov
Vermont
Workers’ compensation insurance is mandatory for all Vermont employers. Most employers are aware of their coverage obligations and they know that it provides an injured worker with certain benefits.
http://labor.vermont.gov
Virginia

A business with more than two employees is required to carry workers’ compensation coverage. An employee is viewed broadly under workers’ compensation law and includes part-time, seasonal and temporary workers, minors, trainees, immigrants and working family members.

For a contractor or other business that hires subcontractors to assist in their trade, business or to complete a contract, the subcontractors’ employees are included when counting the total number of employees to assess when coverage is required. If the total of the contractor’s employees plus the sum total of subcontractors’ employees is more than two, then coverage is required.

http://www.vwc.state.va.us/
Washington
Generally employers must provide workers' compensation coverage for their employees and other eligible workers.
Owners of sole proprietorships, partnerships, corporate officers and LLC member or managers who meet the exemption requirements are not required to have workers' compensation insurance, but may choose to purchase elective coverage.
https://www.lni.wa.gov
West Virginia
All WV employers are statutorily required to maintain workers’ compensation insurance coverage.
All West Virginia employers are legally obligated to maintain Workers' Compensation coverage for their employees. There are a few exceptions, such as an agricultural employer with fewer than five workers and a casual employer with fewer than three workers. Independent contractors are not required to be covered.
https://www.wvinsurance.gov/
Wisconsin
Answer: Under s. 102.04(1)(b) of the Wisconsin Worker’s Compensation Act (Act), an employer becomes subject to the
Act and must carry a worker’s compensation insurance policy if the employer does one of the following:
1) The employer usually employs 3 or more persons full-time or part-time. This employer needs insurance immediately
upon employing a third person.
2) The employer has 1 or more full-time or part-time employees and has paid gross combined wages of $500 or more in
any calendar quarter for work done in Wisconsin. This employer must have insurance by the 10th day of the first
month of the next calendar quarter. There are 4 calendar quarters in a calendar year; the 1st quarter is January
through March, the 2nd quarter is April through June, the 3rd quarter is July through September; and, the 4th quarter is
October through December.
3) The farm (farmer) employs 6 or more employees at one or more locations on the same day for 20 days consecutive
or non-consecutive during a calendar year. A calendar year is January through December. This farmer must have
insurance within 10 days after the 20th day of employment. Some relatives of the farmer are not counted towards
the 6 employees, but will be covered under a policy if one is purchased.
Wyoming