| Alabama | 5 regularly employed; small-employer exemption does not apply to constructing or assisting on-site with new single-family detached dwellings. | | | | no | https://www.ewccv.com/CVS/ | Employer workers' compensation coverage information via agency-linked NCCI service; select Alabama. | A01a; FUND1; A01b | https://labor.alabama.gov/wc/insurance.aspx | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.labor.alabama.gov/wc/workers-compensation.aspx | 2026.10.14 | Corporate officers count. Residential exception must accompany the general threshold. Unverified; left blank: sole_proprietor_treatment, llc_member_treatment, subcontractor_statutory_employer_rule. | [1] [2] [3] |
| Alaska | 1 or more employees. | Owner exempt from compulsory personal coverage. | Members with at least 10% ownership exempt from compulsory personal coverage. | Contractor must secure and pay compensation if its subcontractor fails to secure it; project owner can be liable if the contractor also fails. | no | https://www.ewccv.com/cvs/ | Insured employer coverage for a selected current/past date; excludes self-insured employers and future-date/range verification. | A02a; A02b; FUND1; A02c | https://www.labor.alaska.gov/wc/er-profit.html | https://www.akleg.gov/statutesPDF/Title-23.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.labor.state.ak.us/wc/exit.html | 2026.10.14 | Owner exemptions do not remove coverage for employees, including family and friends. | [4] [5] [2] [6] |
| Arizona | 1 regularly hired employee in the customary business, including part-time workers. | No personal coverage required without employees; may elect coverage. | Working members owning less than 50% are included; employees and managing members can trigger coverage. | Contractor and sub-tier workers are employees of the original employer when it retains supervision/control and the work is part of its trade or business. | no | https://www.azica.gov/obtaining-workers-compensation-coverage-information | Agency gateway to NCCI policy coverage by employer/date; separate self-insurer tables; tool does not identify TPAs. | A03a; A03b; FUND1; A03c | https://www.azica.gov/sites/default/files/media/FAQs%20version%20updated%205-2020%20(1).pdf | https://www.azleg.gov/viewdocument/?docName=https%3A%2F%2Fwww.azleg.gov%2Fars%2F23%2F00902.htm | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.azica.gov/obtaining-workers-compensation-coverage-information | 2026.10.14 | Compilation warns that some changes take effect the following January. Check effective dates before legal use. | [7] [8] [2] [9] |
| Arkansas | 2 in building/building repair; 1 for a contractor subcontracting any work or for a subcontractor; otherwise generally 3. | May apply for a certificate of non-coverage; qualifying owner status and employee count must be checked. | | Prime contractor owes benefits to uninsured subcontractor employees unless an intermediate subcontractor has workers' compensation coverage. | no | https://labor.arkansas.gov/workers-comp/awcc-online-searches/ | Agency gateway to Coverage Verification Search; separate certificate-of-non-coverage search. | A04a; FUND1; A04b; A04c | https://www.labor.arkansas.gov/wp-content/uploads/forma_with_aff.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://labor.arkansas.gov/workers-comp/awcc-online-searches/ | https://www.labor.arkansas.gov/wp-content/uploads/BONILLA_FRANCISCO_H005594_20240507.pdf | 2026.10.14 | Form counts owners and full-time/part-time workers when explaining thresholds. A non-coverage certificate cannot be compelled. Unverified; left blank: llc_member_treatment. | [10] [2] [11] [12] |
| California | 1 employee; C-8, C-20, C-22, C-39 and C-61/D-49 classifications require coverage even without employees. | May elect personal coverage; CSLB's license-class requirements still apply even without employees. | | | no | https://www.caworkcompcoverage.com/ | Insurer for a specific employer/date within past five years; excludes self-insured and entities not legally required to insure. | C05a; C05b; FUND1; C05c | https://www2.cslb.ca.gov/contractors/maintain_license/workers_compensation.aspx | https://www.dir.ca.gov/DWC/faqs.html | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.caworkcompcoverage.com/ | 2026.10.14 | Other eligible licensees without employees may file an exemption. Responsible Managing Employee prevents that exemption. Unverified; left blank: llc_member_treatment, subcontractor_statutory_employer_rule. | [13] [14] [2] [15] |
| Colorado | 1 employee; construction contractors without employees need coverage or a qualifying rejection. | Construction contractor without employees must have coverage or reject it if eligible. | Eligible LLC members use WC43 to reject coverage; ownership qualification must be checked. | Construction hirers must provide coverage to contractors or obtain proof of insurance compliance or valid rejection from each direct contractor. | no | | | C06a; FUND1; C06b; C06c | https://cdle.nxt-dev.colorado.gov/dwc/employers/insurance-coverage | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://cdle.test.colorado.gov/dwc/resources/forms | https://cdle.nxt-dev.colorado.gov/dwc/employers/insurance-coverage | 2026.10.14 | Retrieved agency-hosted page explains compliance duties. Full statutory injury-liability conditions are not resolved by its checklist. Agency-hosted development/test pages supplied indexed text; production page returned 403. Public production policy/rejection lookup URL not verified. Unverified; left blank: coverage_lookup_url, coverage_lookup_shows. | [16] [2] [17] [18] |
| Connecticut | All employers with covered employees; no small-business headcount exemption stated. | Personal inclusion requires election under the Act. | Members may elect exclusion; do not apply superseded single-member LLC guidance. | | no | https://www.ewccv.com/cvs/ | Traditional insured employer policy status and basic policy details; select Connecticut. | C07a; C07b; FUND1; C07c | https://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance | https://portal.ct.gov/WCC/Workers-Compensation-News/Commission-Memorandums/2019-Memos/Memorandum-No-2019-02 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://portal.ct.gov/wcc/knowledge-base/articles/services/coverage-verification-service | 2026.10.14 | Single-member LLC guidance was revised by Memorandum 2019-02. Unverified; left blank: subcontractor_statutory_employer_rule. | [19] [20] [2] [21] |
| Delaware | 1 covered employee; construction independent contractors may need coverage personally under 2311(a), regardless of ordinary owner exclusion. | Generally excluded, but proprietor working as construction independent contractor cannot rely on ordinary exclusion; must insure or be insured by hirer. | Up to eight members may agree in writing to exemption under 2308; exempt members still count for 2306. Construction must meet 2311 documentation requirements. | Contracting entity must retain insurance certification or exemption notice for three years; failure makes it deemed insurer of claims, rather than employer. | no | https://apps.pcrb.com/PolicyCoverageInformation/DENameSearch | Delaware employer workers' compensation policy coverage search. | D08a; FUND1; D08b; D08c | https://industrialaffairs.delaware.gov/-workers-compensation-enforcement | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://industrialaffairs.delaware.gov/workers-compensation | https://delcode.delaware.gov/title19/c023/sc01/ | 2026.10.14 | Construction 2311(a) overrides ordinary owner assumptions. See both sections before relying on exemption. | [22] [2] [23] [24] |
| District of Columbia | 1 or more employees. | | | Contractor must secure and pay compensation to a subcontractor's employees unless that subcontractor secured payment. | no | https://www.ewccv.com/cvs/ | Employer workers' compensation insurance coverage verification; select District of Columbia. | DoC09a; DoC09b; FUND1; DoC09c | https://does.dc.gov/sites/default/files/dc/sites/does/page_content/attachments/OWC_FAQs.pdf | https://code.dccouncil.gov/us/dc/council/code/sections/32-1503 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://does.dc.gov/am/page/workers-compensation-does | 2026.10.14 | Unverified; left blank: sole_proprietor_treatment, llc_member_treatment. | [25] [26] [2] [27] |
| Florida | 1 or more construction employees, including non-exempt owners. | Construction sole proprietor included as employee under 440.02(18)(c)4; ordinary nonconstruction owner exclusion does not apply. | Member owning at least 10% treated as officer; construction exemption election is available only within statutory officer/affiliation limits and filing conditions. | Contractor is responsible for benefits if a subcontractor's injured employee lacks coverage; verify subcontractor insurance before work. | no | https://dwcdataportal.fldfs.com/ProofOfCoverage.aspx | Reported employer workers' compensation policy coverage; exemption search is separate. | F10a; FUND1; F10b; F10c | https://myfloridacfo.com/division/wc/employer/education-and-resources/frequently-asked-questions | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.myfloridacfo.com/Division/WC/ | https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0440/Sections/0440.02.html | 2026.10.14 | General nonconstruction four-employee rule must not be used for construction. | [28] [2] [29] [30] |
| Georgia | 3 or more regularly employed persons, including LLC members and corporate officers. | Not an employee; may elect personal coverage. | Members count toward three even if they elect exclusion; eligible members use WC-10. | Principal, intermediate or subcontractor may owe benefits to a sub-tier employee injured on the contracted work to the same extent as immediate employer. | no | https://sbwc.georgia.gov/online-employers-workers-compensation-coverage-verification | Agency gateway to whether a Georgia business has workers' compensation insurance; coverage use only. | G11a; FUND1; G11b; G11c | https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://sbwc.georgia.gov/online-employers-workers-compensation-coverage-verification | https://oci.georgia.gov/insurance-resources/business/how-verify-workers-compensation-coverage-and-avoid-audit-surprises | 2026.10.14 | Summary applies to covered construction employment; use the cited source for exclusions and elections. | [31] [2] [32] [33] |
| Hawaii | 1 or more full-time, part-time, permanent or temporary employees, subject to statutory exclusions. | Services performed by a sole proprietor excluded from employment definition. | Individual member with at least 50% distributional interest excluded; employer cannot require LLC formation as employment condition. | Contractor is deemed employer of employees executing its contract through all sub-tiers; direct employer liability is primary and others secondary in order, with indemnity. | no | | | H12a; FUND1; H12b | https://labor.hawaii.gov/dcd/frequently-asked-questions/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0386/HRS_0386-0001.htm | 2026.10.14 | Unverified; left blank: coverage_lookup_url, coverage_lookup_shows. | [34] [2] [35] |
| Idaho | 1 or more full-time, part-time, seasonal or occasional employees; coverage before the first hire. | Exempt owners may elect coverage by written declaration with insurer. | Exempt working members may elect coverage by written declaration with insurer. | | no | https://www.ewccv.com/cvs/ | Insurer that wrote a policy for a specific employer on a specific date; select Idaho. | I13a; I13b; FUND1; I13c | https://iic.idaho.gov/employer-compliance-division/employer-information/employers-faqs/ | https://iic.idaho.gov/employer-compliance-division/employer-information/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://iic.idaho.gov/employer-compliance-division/employer-information/employers-faqs/ | 2026.10.14 | Contract labor classification is determined case by case; do not equate a 1099 with exemption. Unverified; left blank: subcontractor_statutory_employer_rule. | [36] [37] [2] [38] |
| Illinois | Employees in construction and other extra-hazardous work must be covered; agency warns construction businesses generally need insurance. | May elect exclusion, subject to construction/extra-hazardous rules and proper notice. | May elect exclusion, subject to construction/extra-hazardous rules and proper notice. | For Section 3(1)-(2) work, hiring business is liable to contractor/subcontractor employees unless the contractor insured or guaranteed compensation liability. | no | https://www.ewccv.com/cvs/ | Employer insurance coverage search linked by IWCC; select Illinois. | I14a; I14b; FUND1; I14c | https://iwcc.illinois.gov/about/insurance.html | https://www.ilga.gov/legislation/ilcs/fulltext?DocName=082003050K1 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://iwcc.illinois.gov/about/insurance.html | 2026.10.14 | Agency distinguishes exempting an owner from the business obligation to insure employees. | [39] [40] [2] [41] |
| Indiana | Employers with employees must insure or qualify to self-insure; no construction small-employer exception established. | | | | no | https://www.ewccv.com/cvs/?ref=http:%2F%2Fwww.in.gov%2Fwcb | Employer workers' compensation coverage; owner coverage-election search is separate. | I15a; FUND1; I15b | https://www.in.gov/wcb/compliance | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.in.gov/wcb/employers/ | 2026.10.14 | Independent-contractor exemption certificate protects the named contracting party for the certificate holder; employee liability needs separate review. Unverified; left blank: sole_proprietor_treatment, llc_member_treatment, subcontractor_statutory_employer_rule. | [42] [2] [43] |
| Iowa | Employers with covered employees must insure or register as self-insured; exemptions are fact-specific. | Not an employee by default; may purchase personal coverage. | Not an employee by default; may purchase personal coverage. | | no | https://dial.iowa.gov/hearings/workers-comp/compliance/reporting/verification | Agency gateway to employer insurance verification through NCCI. | I16a; I16b; FUND1; I16c | https://dial.iowa.gov/hearings/workers-comp/compliance | https://www.legis.iowa.gov/docs/code/2026/85.1A.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://dial.iowa.gov/hearings/workers-comp/compliance | 2026.10.14 | Read Iowa Code 85 and 87 before deciding whether a particular exemption applies. Unverified; left blank: subcontractor_statutory_employer_rule. | [44] [45] [2] [46] |
| Kansas | Payroll test, not headcount: generally more than $20,000 gross annual payroll; prior-year and current-year tests apply. | Excluded personally unless coverage elected. | Excluded personally unless coverage elected. | Principal is liable for qualifying contracted trade/business work on premises or work under its control; secured contractor coverage provides the statutory protection. Self-employed subcontractor is excluded from 'worker' in this subsection. | no | https://www.dol.ks.gov/workers-compensation/overview/ | Agency gateway to Coverage Verification Service and employer policy information. | K17a; K17b; K17c; FUND1; K17d | https://www.dol.ks.gov/workers-compensation/overview/ | https://kslegislature.gov/b2025_26/laws/044_000_0000_chapter/044_005_0000_article/044_005_0005_section/044_005_0005_k | https://www.kslegislature.gov/b2025_26/laws/044_000_0000_chapter/044_005_0000_article/044_005_0003_section/044_005_0003_k/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.dol.ks.gov/workers-compensation/overview/ | 2026.10.14 | KDOL employer-services page mentions a subcontractor exception. See K.S.A. 44-505 and 44-503 before applying the payroll exemption. | [47] [48] [49] [2] [50] |
| Kentucky | 1 or more employees, including part-time, temporary and family employees. | Owner may elect employee status and insure personally. | Qualified members may elect inclusion; nonqualified members and employees still require coverage. Use statute's qualification definition. | Contractor and carrier are liable for compensation to subcontractor employees unless the primarily liable subcontractor secured payment. | no | https://elc.ky.gov/Workers-Compensation/Pages/Security-Compliance.aspx | Agency gateway to Insurance Coverage Lookup & Notification. | K18a; K18b; FUND1; K18c; K18d | https://elc.ky.gov/Workers-Compensation/Pages/Employer-Frequently-Asked-Questions.aspx | https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=47623 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://elc.ky.gov/Workers-Compensation/Pages/Security-Compliance.aspx | https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44523 | 2026.10.14 | Summary applies to covered construction employment; use the cited source for exclusions and elections. | [51] [52] [2] [53] [54] |
| Louisiana | All public and private employers with covered employees, including part-time hires, subject to limited exemptions. | May elect exclusion by written agreement with insurer or group fund. | Member with at least 10% membership interest may elect exclusion by written agreement with insurer or group fund. | Liability arises under the two-contract rule, or a qualifying written statutory-employer agreement for integral/essential trade or business work; indemnity may be available. | no | | | L19a; L19b; FUND1; L19c | https://www.laworks.net/FAQs/FAQ_WorkComp_EmployerDisputedClaims.asp | https://legis.la.gov/legis/Law.aspx?d=83352 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://legis.la.gov/legis/Law.aspx?d=83337 | 2026.10.14 | Unverified; left blank: coverage_lookup_url, coverage_lookup_shows. | [55] [56] [2] [57] |
| Maine | Almost all employers with employees; sole proprietor with employees must insure them. | Owner without employees need not insure personally or file a waiver. | LLC owners need not be covered or file waivers. | | no | https://www.ewccv.com/cvs/?ref=https://maine.gov/wcb/ | Insured employer coverage verification linked by Maine WCB. | M20a; FUND1; M20b | https://www.maine.gov/pfr/insurance/sites/maine.gov.pfr.insurance/files/inline-files/workers-comp-employer-guide.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.maine.gov/wcb/Departments/coverage/verification.html | 2026.10.14 | Family-member waivers have separate requirements. Unverified; left blank: subcontractor_statutory_employer_rule. | [58] [2] [59] |
| Maryland | 1 or more full-time or part-time employees. | | Member serving LLC for monetary compensation is covered; member with at least 20% profit interest may elect exemption. | Principal owes benefits for covered employees executing subcontracted work in its business/trade; exempt owners have exceptions and principal may seek indemnity. | no | https://www.wcc.state.md.us/WFMS/Online_CVS.html | Agency coverage-verification entry page; detailed result fields not verified. | M21a; M21b; FUND1; M21c; M21d; M21e | https://www.wcc.state.md.us/PDF/Publications/Annual_Report.pdf | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=9-402&enactments=false | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.wcc.state.md.us/Navigation.html | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=9-206 | https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=9-508 | 2026.10.14 | Also checked current Labor and Employment 9-402 for the duty to secure all covered employees. Unverified; left blank: sole_proprietor_treatment. | [60] [61] [2] [62] [63] [64] |
| Massachusetts | All employers with employees, regardless of headcount or hours for ordinary construction employment. | No personal coverage required; employees must be covered. | Members are exempt personally; nonmember employees must be covered. | GC may be held liable for subcontractor or subcontractor-employee claims. Coverage obligations depend on worker status and the facts; agency does not supply an unconditional yes/no test. | no | http://www.mapoc.org/ | Current policy coverage by business name/location; no match can reflect a different business name or alternative/self-insured coverage. | M22a; M22b; FUND1; M22c | https://www.mass.gov/info-details/workers-compensation-insurance-requirements | https://www.mass.gov/info-details/who-is-covered-by-workers-compensation-insurance | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.mass.gov/how-to/check-for-workers-compensation-insurance | 2026.10.14 | Summary applies to covered construction employment; use the cited source for exclusions and elections. | [65] [66] [2] [67] |
| Michigan | 3 or more employees at one time; or 1 employee working at least 35 hours/week for at least 13 of the prior 52 weeks. | Owner is not an employee of the proprietorship. | A member who is a manager is an employee; exclusion procedures may apply. | Covered principal can owe compensation to employees executing its contracted work when the contractor is outside the Act or failed required coverage; statutory conditions apply. | no | https://www.michigan.gov/leo/bureaus-agencies/wdca | Agency gateway to Insurance Coverage Look-up by employer name and location. | M23a; FUND1; M23b; M23c | https://www.michigan.gov/leo/bureaus-agencies/wdca/Insurance-Requirements/Pages/workers-disability-compensation-insurance-requirements | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.michigan.gov/leo/bureaus-agencies/wdca/frequently-asked-questions/employees/miscellaneous | https://www.legislature.mi.gov/documents/mcl/pdf/mcl-317-1969-1.pdf | 2026.10.14 | Corporate, LLC and partnership exclusion versus employee/subcontractor use requires separate checking. | [68] [2] [69] [70] |
| Minnesota | Employers must insure employees; contractor liability can exist even with no direct employees. | | | GC and intermediate contractors are liable for compensation to employees of a subsequent uninsured subcontractor on the contracted work. | no | https://www.inslookup.doli.state.mn.us/ | Employer workers' compensation insurance coverage lookup linked in DLI contractor guidance. | M24a; FUND1; M24b | https://www.dli.mn.gov/sites/default/files/pdf/infosheet_contractor_liability.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://dli.mn.gov/sites/default/files/pdf/construction_contractor_wc.pdf | 2026.10.14 | Unverified; left blank: sole_proprietor_treatment, llc_member_treatment. | [71] [2] [72] |
| Mississippi | 5 or more regularly employed employees; smaller employers may elect coverage. | | | | no | https://mwcc.ms.gov/scripts/cgiip.exe/Aprovid.w | Mississippi employer workers' compensation insurance coverage inquiry. | M25a; FUND1; M25b | https://www.mwcc.ms.gov/pdf/WCFacts2013.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://mwcc.ms.gov/scripts/cgiip.exe/Aprovid.w | 2026.10.14 | Agency brochure is dated 2013; current statutory cross-check required before publication. Unverified; left blank: sole_proprietor_treatment, llc_member_treatment, subcontractor_statutory_employer_rule. | [73] [2] [74] |
| Missouri | 1 or more construction employees erecting, demolishing, altering or repairing improvements. | Owner must elect personal coverage. | Members covered by default but may individually reject; entity's duty to carry a policy can remain. | GC may be liable for injury to an uninsured subcontractor or its employees under 287.040; classification is case-specific. | no | https://www.ewccv.com/cvs/?ref=https://labor.mo.gov | Selected employer workers' compensation coverage information; agency says use as a verification guide. | M26a; FUND1; M26b | https://labor.mo.gov/media/21581/download | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://labor.mo.gov/DWC/are-you-covered | 2026.10.14 | Summary applies to covered construction employment; use the cited source for exclusions and elections. | [75] [2] [76] |
| Montana | Any employee under a contract of hire, unless exempt. | Off-site independent work requires personal coverage or an Independent Contractor Exemption Certificate. | Working member-managed members and construction manager-managed managers working away from their own business location need coverage or an ICEC. | Employer is liable for employees of a noncompliant independent contractor performing regular/recurrent work of its business. Non-independent contracted trade/business work also creates liability. | no | | | M27a; FUND1; M27b | https://leg.mt.gov/bills/mca/title_0390/chapter_0710/part_0040/section_0010/0390-0710-0040-0010.html | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://mca.legmt.gov/bills/mca/title_0390/chapter_0710/part_0040/section_0050/0390-0710-0040-0050.html | 2026.10.14 | Coverage and exemption differ by business structure. Hiring control can defeat independent status. Unverified; left blank: coverage_lookup_url, coverage_lookup_shows. | [77] [2] [78] |
| Nebraska | 1 or more employees in the employer's regular trade, business, profession or vocation. | | | Schemes to avoid compensation responsibility can create joint/several employer liability. Good-faith contracting with required compensation insurance is the statutory exception. | no | https://inet.newcc.gov/apps/npoc/ | Employer coverage for a particular date; court provides the public search free. | N28a; N28b; FUND1; N28c | https://www.newcc.gov/workers/worker-frequently-asked-questions | https://www.nebraskalegislature.gov/laws/statutes.php?statute=48-116 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.newcc.gov/employers/employer-frequently-asked-questions | 2026.10.14 | Unverified; left blank: sole_proprietor_treatment, llc_member_treatment. | [79] [80] [2] [81] |
| Nevada | Any person under a contract of hire; construction subcontractor relationships may also require coverage. | | Eligible LLC officers/managers may reject coverage by written notice to company and insurer; statutory eligibility conditions apply. | Construction principal is almost always responsible for coverage; nonconstruction safe harbor in NRS 616B.639 does not apply to construction. | no | https://www.ewccv.com/cvs/ | Workers' compensation insurance coverage verification linked by Nevada DIR; select Nevada. | N29a; FUND1; N29b; N29c | https://dir.nv.gov/uploadedFiles/dirnvgov/content/WCS/EmployersDocs/EmployerCoverageRequirements.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://dir.nv.gov/WCS/Home/ | https://dir.nv.gov/uploadedFiles/dirnvgov/content/WCS/EmployersDocs/EmployerCoverageRequirements.pdf | 2026.10.14 | Do not apply the nonconstruction independent-contractor safe harbor to construction. Unverified; left blank: sole_proprietor_treatment. | [82] [2] [83] [84] |
| New Hampshire | 1 employee; executive officers and LLC members/managers above three count toward employer status. | Owner without employees can be exempt personally. | Up to three members/managers excluded from employer headcount; those above three count. | Hiring contractor may be liable for compensation to an uninsured subcontractor's injured employees. | no | | | NH30a; NH30b; FUND1 | https://www.nh.gov/labor/documents/employers-guide.pdf | https://gc.nh.gov/rsa/html/xxiii/281-A/281-A-mrg.htm | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | 2026.10.14 | Headcount qualification sourced separately to current RSA 281-A:2. Unverified; left blank: coverage_lookup_url, coverage_lookup_shows. | [85] [86] [87] |
| New Jersey | 1 person performing services for financial consideration; corporation includes officers; LLC excludes members from this trigger. | Owner excluded from employee trigger; other paid workers must be insured. | Members excluded from employee trigger; nonmember workers must be insured. | Contractor owes compensation to subcontractor employees if subcontractor fails required insurance; contractor has reimbursement claim against subcontractor. | no | https://bureauportal.njcrib.com/ | NJCRIB Workers Comp Inquiry Portal for employer coverage inquiry; detailed result fields were not inspected. | NJ31a; FUND1; NJ31b; NJ31c; NJ31d | https://www.nj.gov/labor/workerscompensation/employer-requirements/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.nj.gov/labor/workerscompensation/get-support/faqs/workerfaqs.shtml | https://www.njcrib.com/ | https://www.nj.gov/labor/forms_pdfs/wc/pdf/wc_law.pdf | 2026.10.14 | Summary applies to covered construction employment; use the cited source for exclusions and elections. | [88] [2] [89] [90] [91] |
| New Mexico | Construction activities requiring licensure under the Construction Industries Licensing Act require coverage regardless of employee count. | Qualifying CID sole proprietor may file an affirmative exemption. | Construction LLC needs coverage even with one executive employee; eligible executive may exclude personal benefits but still counts. | | no | https://www.ewccv.com/cvs/?ref=https%3A%2F%2Fworkerscomp.nm.gov | Employer workers' compensation coverage status linked from WCA e-services. | NM32a; NM32b; FUND1; NM32c | https://www.workerscomp.nm.gov/faqs/ | https://www.workerscomp.nm.gov/sites/default/files/documents/publications/Employer_Guidebook.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.workerscomp.nm.gov/e-services/ | 2026.10.14 | General three-worker threshold must not be substituted for the construction rule. Unverified; left blank: subcontractor_statutory_employer_rule. | [92] [93] [2] [94] |
| New York | Employees of for-profit businesses must be insured, including part-time, casual and unpaid workers. | No personal coverage required without employees; may elect inclusion. | Members not employees for this requirement; may elect personal coverage. | Contractor on hazardous employment owes compensation to subcontractor employees unless the primarily liable subcontractor secured it; self-employed persons and specified owner-officers have exceptions. | no | https://apps.wcb.ny.gov/content/ebiz/icempcovsearch/icempcovsearch_overview.jsp | Workers' compensation coverage since 2002, disability coverage since 2002, paid family leave since 2018; insurer proof-of-coverage filings updated daily. | NY33a; NY33b; FUND1; NY33c | https://www.wcb.ny.gov/content/main/coverage-required-wc.jsp | https://www.nysenate.gov/legislation/laws/WKC/56 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://apps.wcb.ny.gov/content/ebiz/icempcovsearch/icempcovsearch_overview.jsp | 2026.10.14 | Construction classification and subcontractor liability require separate analysis. | [95] [96] [2] [97] |
| North Carolina | 3 or more employees; owner and subcontractor rules can change the count and liability. | Owner not automatically counted as an employee. | Members not automatically counted as employees. | May be liable for an uninsured subcontractor's employee injury regardless of either party's headcount; G.S. 97-19 conditions and defenses apply. | no | https://ccms.ic.nc.gov/insurancecoverage//inscov/insCoverageSearch | Employer/carrier address search; employer coverage by injury date; policy effective dates/details. | NC34a; FUND1; NC34b; NC34c | https://documents.ic.nc.gov/wcinsrqmt.html | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://ccms.ic.nc.gov/insurancecoverage//inscov/insCoverageSearch | https://documents.ic.nc.gov/wcinsrqmt.html | 2026.10.14 | Do not treat a subcontractor below three employees as eliminating the principal's exposure. | [98] [2] [99] [100] |
| North Dakota | All employers must insure employees, including full-time, part-time, seasonal and occasional workers, with limited exclusions. | Owner can elect personal coverage. | | | yes | https://www.workforcesafety.com/wsi/wsionlineservices/EmployerSearch | Whether employer matching FEIN/name/city/state criteria has an open WSI policy; partial business/legal names accepted. | ND35a; FUND1; ND35b; ND35c | https://www.workforcesafety.com/employers/common-questions | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.workforcesafety.com/employers/insurance-coverage-information/coverage-types | https://www.workforcesafety.com/wsi/wsionlineservices/EmployerSearch | 2026.10.14 | Coverage must be secured before hiring. Unverified; left blank: llc_member_treatment, subcontractor_statutory_employer_rule. | [101] [2] [102] [103] |
| Ohio | 1 or more employees. | Personal coverage elective. | Elective for LLCs taxed as sole proprietorships or partnerships; corporate treatment differs. | | yes | https://info.bwc.ohio.gov/for-providers/see-if-an-employer-has-coverage | Employer coverage, name and address; searches by employer name/location, policy number or tax identifier. | O36a; O36b; FUND1; O36c | https://info.bwc.ohio.gov/help-center/faqs/faqs-for-employers | https://info.bwc.ohio.gov/for-employers/reporting-payroll/reporting-for-elective-coverage | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://info.bwc.ohio.gov/for-providers/see-if-an-employer-has-coverage | 2026.10.14 | Owner election source added separately. Unverified; left blank: subcontractor_statutory_employer_rule. | [104] [105] [2] [106] |
| Oklahoma | Most employers must cover employees; family-business and other statutory exceptions apply. | Sole proprietors not employees; may elect personal coverage. | Members owning at least 10% of LLC capital excluded from employee definition in agency guide. | | no | https://www.wcc.ok.gov/permitting-services | Agency gateway to employer coverage lookup; separate own-risk employer and group self-insurance lists. | O37a; FUND1; O37b | https://www.wcc.ok.gov/home/showpublisheddocument/2028/638492181076470000 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.wcc.ok.gov/permitting-services | 2026.10.14 | Guide excludes qualifying family businesses with five or fewer total employees, all related. This is not a general five-employee threshold. PDF search text retrieved; direct open failed. Unverified; left blank: subcontractor_statutory_employer_rule. | [107] [2] [108] |
| Oregon | 1 or more subject workers. | | Construction LLC exemption requires substantial ownership; usually limited to two exempt members or one per ten employees, whichever is greater; family-member exception applies. | Agency says prime must ensure subcontractor coverage when work starts or provide it; construction registration matters. Statutory exceptions under ORS 656.021/.029 require checking. | no | https://wcd.oregon.gov/employer/coverage/Pages/proof-of-coverage.aspx | Proof-of-coverage search for carrier-insured, self-insured and worker-leasing coverage, with date-of-injury input. | O38a; FUND1; O38b; O38c; O38d | https://wcd.oregon.gov/employer/Pages/compensation-insurance-overview.aspx | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://wcd.oregon.gov/employer/coverage/Pages/proof-of-coverage.aspx | https://wcd.oregon.gov/Publications/2852.pdf | https://wcd.oregon.gov/Publications/2852.pdf | 2026.10.14 | WCD current guide supports construction LLC exceptions. ORS chapter flags 2026 amendments; check effective text before individual eligibility decisions. Unverified; left blank: sole_proprietor_treatment. | [109] [2] [110] [111] [112] |
| Pennsylvania | 1 or more covered employees, including part-time and family employees. | Sole proprietor personally excluded by default; business must insure its covered employees. | LLC with only member workers can be excluded from the insurance requirement. | | no | https://www.pa.gov/agencies/dli/resources/for-claimants-workers/workers--compensation-insurance-search-form- | Employer policy coverage information from PCRB databases; agency search entry page. | P39a; P39b; FUND1; P39c; P39d | https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/workers--compensation-for-employers/workers--compensation-compliance | https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/individuals/workers-compensation/publications/documents/libc-200.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.pa.gov/agencies/dli/resources/for-claimants-workers/workers--compensation-insurance-search-form- | https://www.pa.gov/services/dli/apply-for-state-workers--insurance-fund--swif--coverage | 2026.10.14 | LLC-only exclusion also checked in DLI exclusions publication. Unverified; left blank: subcontractor_statutory_employer_rule. | [113] [114] [2] [115] [116] |
| Rhode Island | 1 or more employees. | Sole proprietors exempt personally. | | | no | https://dlt.ri.gov/workers-compensation/employers | Agency gateway to coverage verification for insured employers and certified self-insured employers. | RI40a; FUND1; RI40b | https://dlt.ri.gov/workers-compensation/frequently-asked-questions | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://dlt.ri.gov/workers-compensation/employers | 2026.10.14 | Independent-contractor registration does not establish the complete statutory-employer rule. Unverified; left blank: llc_member_treatment, subcontractor_statutory_employer_rule. | [117] [2] [118] |
| South Carolina | 4 or more employees, including part-time and family; GC exposure extends to statutory employees. | | | Subcontractor employees are statutory employees of the GC; GC is liable when the subcontractor lacks workers' compensation coverage. | no | https://www.ewccv.com/cvs/?ref=https:%2F%2Fwcc-test.sc.gov%2Finsurance-and-medical-services%2Fverify-coverage | Employer workers' compensation coverage information linked from WCC FAQs. | SC41a; FUND1; SC41b | https://wcc.sc.gov/coverage-and-compliance-faqs-0 | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://wcc.sc.gov/coverage-and-compliance-faqs-0 | 2026.10.14 | A small subcontractor can still be required by its GC to obtain coverage. Unverified; left blank: sole_proprietor_treatment, llc_member_treatment. | [119] [2] [120] |
| South Dakota | No compulsory state workers' compensation insurance headcount threshold; employers may elect insurance. | | | Contractors in the chain can be liable for subcontractor-employee compensation on contracted work at premises they control; claim starts against immediate employer. Elective-system context still matters. | no | https://www.ewccv.com/cvs/ | Employer workers' compensation coverage verification linked by DLR; select South Dakota. | SD42a; FUND1; SD42b; SD42c | https://dlr.sd.gov/workers_compensation/default.aspx | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://sdlegislature.gov/Statutes/62-3-10 | https://dlr.sd.gov/default.aspx | 2026.10.14 | Uninsured employers can face civil suits. Contractual and federal project requirements are separate. Unverified; left blank: sole_proprietor_treatment, llc_member_treatment. | [121] [2] [122] [123] |
| Tennessee | 1 or more construction employees; generally includes construction business owners. | Construction owner included unless valid exemption registry status. | Construction members included unless valid exemption registry status; qualifying ownership rules apply. | Injured worker employed by an uninsured subcontractor may recover compensation up the contractor chain, including from the GC. | no | https://www.tn.gov/workforce/injuries-at-work/employers/employers/compliance/uninsured-employers-fund.html | Agency gateway to NCCI employer insurance coverage verification and early-cancellation email notifications. | T43a; T43b; FUND1; T43c; T43d | https://homebuilding.tn.gov/workforce/injuries-at-work/employers/employers/who-must-carry-insurance/construction.html | https://lwdsupport.tn.gov/hc/en-us/articles/203083300-Are-there-special-rules-for-sole-proprietors-or-partners | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.tn.gov/workforce/injuries-at-work/employers/employers/compliance/uninsured-employers-fund.html | https://www.tn.gov/workforce/injuries-at-work/employers/employers/compliance/coi-workers-comp.html | 2026.10.14 | General five-employee rule does not govern construction service providers. | [124] [125] [2] [126] [127] |
| Texas | Most private employers may decline coverage; government construction contracts require it for employees on the project. | | | Qualifying independent subcontractor and its employees are not GC employees if written agreement makes subcontractor responsible as employer; coverage agreements and public-project rules require separate analysis. | no | https://www.ewccv.com/cvs/?ref=https://www.tdi.texas.gov/ | Employer coverage and insurer claims-administration information; government self-insurance lookup is separate. | T44a; FUND1; T44b; T44c | https://www.tdi.texas.gov/pubs/consumer/cb030.html | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.tdi.texas.gov/wc/employer/coverage.html | https://statutes.capitol.texas.gov/docs/sdocs/laborcode.pdf | 2026.10.14 | Contract terms can require subcontractor coverage even where ordinary private employment is elective. Unverified; left blank: sole_proprietor_treatment, llc_member_treatment. | [128] [2] [129] [130] |
| Utah | Employers must provide coverage for covered employees; approved self-insurance is an alternative. | No-employee proprietors hiring out services may obtain a coverage waiver. | No-employee LLC treated as partnership for waiver eligibility. | | no | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/ | Agency gateway to coverage verification; coverage-waiver status search is separate. | U45a; U45b; FUND1; U45c | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/ | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/wccw/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/ | 2026.10.14 | Do not equate an owner waiver with coverage for employees. Owner-waiver rules verified; full uninsured-subcontractor employee liability rule not verified. Unverified; left blank: subcontractor_statutory_employer_rule. | [131] [132] [2] [133] |
| Vermont | All covered employment; hiring individuals for business work can require insurance. | A hired proprietor's status requires analysis; proprietorship with employees must carry coverage. | Member or manager may use approved Form 29 exclusion under agency hiring guidance. | Hiring entity must cover individuals unless they have their own policy or qualify for the approved corporate/LLC exclusion; employee misclassification matters. | no | https://labor.vermont.gov/workers%E2%80%99-compensation/injured-workers/does-my-employer-have-workers%E2%80%99-comp-coverage | Agency gateway to employer workers' compensation coverage verification by business name. | V46a; FUND1; V46b | https://labor.vermont.gov/sites/labor/files/doc_library/Best-Practices-Hiring-an-Independent-Contractor_0.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://labor.vermont.gov/workers%E2%80%99-compensation/injured-workers/does-my-employer-have-workers%E2%80%99-comp-coverage | 2026.10.14 | Agency guidance is a hiring checklist, not an unconditional rule covering every independent business. | [134] [2] [135] |
| Virginia | More than 2 regularly employed workers; qualifying subcontractors' employees count even if independently insured. | No employees and no subcontractors: no compulsory policy. | Member who performs work or earns pay can be an employee under the Act; membership alone does not settle status. | Statutory-employer exposure for subcontracted work in the contractor's trade/business or fulfilling its contract; three total statutory employees triggers coverage. | no | https://www.ewccv.com/cvs/?ref=https%3A//workcomp.virginia.gov/ | Employer insurance coverage search linked by VWC Insurance Department. | V47a; V47b; V47c; FUND1; V47d | https://workcomp.virginia.gov/employer-faqs | https://workcomp.virginia.gov/sites/default/files/documents/Contractor-Information-Sheet_0.pdf | https://workcomp.virginia.gov/workers-compensation-insurance-information-employers | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://workcomp.virginia.gov/content/insurance-department | 2026.10.14 | Subcontractor insurance does not remove its workers from the coverage-threshold count. | [136] [137] [138] [2] [139] |
| Washington | Covered workers must be insured unless a strict statutory exemption applies. | May elect owner coverage. | Eligible LLC members/managers may elect coverage; exclusions depend on statutory criteria. | Hirer must insure workers failing the independent-contractor test; prime may owe subcontractor unpaid premiums unless statutory protection requirements are met. | yes | https://www.lni.wa.gov/licensing-permits/contractors/hiring-a-contractor/verify-contractor-tradesperson-business | Active/paid-to-date workers' comp account, certificate, registration and safety/bond records; self-insured status needs separate attention. | W48a; W48b; FUND1; W48c; W48d | https://lni.wa.gov/insurance/insurance-requirements/independent-contractors/index | https://lni.wa.gov/insurance/insurance-requirements/how-to-get-a-workers-compensation-account | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.lni.wa.gov/licensing-permits/contractors/hiring-a-contractor/verify-contractor-tradesperson-business | https://www.lni.wa.gov/insurance/insurance-requirements/do-i-need-a-workers-comp-account/ | 2026.10.14 | Unpaid-premium liability is distinct from becoming the injured worker's direct employer. | [140] [141] [2] [142] [143] |
| West Virginia | 1 employee, subject to narrow exclusions. | Employer may elect not to include proprietor as employee. | Employer may exclude up to four persons acting as manager, officer or member. | | no | https://www.ewccv.com/cvs/?ref=http%3A%2F%2Fwww.wvinsurance.gov%2FWorkers-Compensation | Employer workers' compensation coverage verification linked by OIC. | WV49a; FUND1; WV49b; WV49c | https://tax.wv.gov/Documents/Business/BusinessRegistrationInformationAndInstructions.pdf | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://www.wvinsurance.gov/Employer-Coverage | https://code.wvlegislature.gov/23-2-1/ | 2026.10.14 | WV has private insurers and is not monopolistic. Unverified; left blank: subcontractor_statutory_employer_rule. | [144] [2] [145] [146] |
| Wisconsin | 3 employees immediately; or 1+ employees and $500 combined wages in a calendar quarter, with coverage by next quarter's first-month 10th day. | Excluded unless coverage specifically endorsed; no employees means no compulsory policy. | Members excluded unless coverage specifically endorsed; members-only LLC need not carry a policy. | | no | https://www.wcrb.org/coverage-lookup/ | Employer's current workers' compensation policy and insurer lookup linked by DWD. | W50a; FUND1; W50b; W50c | https://www.dwd.wisconsin.gov/worker-classification/wc/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://dwd.wisconsin.gov/wc/workers/ | https://dwd.wisconsin.gov/wc/employers/soleproprietors.htm | 2026.10.14 | Three employees and the quarterly payroll trigger are alternative tests. Unverified; left blank: subcontractor_statutory_employer_rule. | [147] [2] [148] [149] |
| Wyoming | Required for employees in designated extra-hazardous industries; DWS determines coverage from business activity/NAICS before work begins. | Exempt unless optional coverage elected. | | | yes | | | W51a; W51b; FUND1; W51c | https://dws.wyo.gov/de/dws-division/workers-compensation/employers/ | https://dws.wyo.gov/es/dws-division/workers-compensation/employers/wage-reporting-and-coverage/ | https://content.govdelivery.com/accounts/OKOMES/bulletins/3c43a88 | https://doi.wyo.gov/consumers/workers-comp | 2026.10.14 | Construction classification and owner/LLC election details require specific checking; registration also applies to businesses seeking exemption letters. Unverified; left blank: llc_member_treatment, subcontractor_statutory_employer_rule, coverage_lookup_url, coverage_lookup_shows. | [150] [151] [2] [152] |