referencesource/workers-comp-coverage-thresholds-by-state

1{"derived_fields": ["state"], "employee_threshold": "five (5) employees", "id": "alabama", "industry_exceptions": "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.", "issuing_authority": "Alabama Department of Labor, Workers' Compensation Division", "notes": "Employers in the business of constructing or assisting on-site in the construction of new single-family, detached residential dwellings are subject to coverage requirements regardless of the general threshold.", "source": "https://adol.alabama.gov/insurance-requirement-information/", "source_quote": "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&#8217;", "state": "Alabama", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/alabama/", "verified_fields": ["employee_threshold", "who_counts"], "who_counts": "full-time or part-time and including officers of a corporation"}2{"derived_fields": ["state"], "employee_threshold": "one employee", "id": "california", "issuing_authority": "California Department of Industrial Relations, Division of Workers' Compensation", "notes": "Out-of-state employers may need workers' compensation coverage if they have any employees regularly working in California, or if they enter into a contract of employment in California.", "owner_officer_status": "Roofers without employees are still required to carry workers' compensation insurance.", "source": "https://www.dir.ca.gov/dwc/employer.htm", "source_quote": "California employers are required by law to have workers' compensation insurance, even if they have only one employee. And, if your employees get hurt or sick because of work, you are required to pay for workers' compensation benefits.", "state": "California", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/california/", "verified_fields": ["employee_threshold"], "who_counts": "all employees"}3{"derived_fields": ["state"], "employee_threshold": "one or more employees", "id": "colorado", "industry_exceptions": "Construction: contractors must carry a policy for employees, and must make sure that subcontractors also meet workers' compensation requirements. If a contractor has no employees, the contractor must be covered by workers' compensation insurance unless they choose to reject coverage.", "issuing_authority": "Colorado Department of Labor and Employment, Division of Workers' Compensation", "owner_officer_status": "If a contractor has no employees, the contractor must be covered by workers' compensation insurance unless they choose to reject coverage.", "penalty_for_noncompliance": "up to $500 for every day you are uninsured. Your business may also be shut down. If one of your employees is hurt while you are uninsured, you will have to pay for the claim yourself and an additional penalty totaling 25% of the injured worker's benefits.", "source": "https://cdle.colorado.gov/dwc/employers/insurance-coverage", "source_quote": "If you have one or more employees working for you in Colorado, you must have workers' compensation insurance and maintain it at all times. This applies to all employers, regardless of whether the employees are part-time, full-time, or family members. Colorado has additional insurance requirements for businesses in the construction industry. Failure to carry insurance could result in fines.", "state": "Colorado", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/colorado/", "verified_fields": ["employee_threshold", "who_counts"], "who_counts": "part-time, full-time, or family members"}4{"derived_fields": ["state"], "employee_threshold": "mandatory for most employers; four or more employees for non-construction; one or more for construction; six regular or twelve seasonal for agriculture", "id": "florida", "industry_exceptions": "Construction Industry: one or more employees. Agricultural Industry: six regular employees or twelve seasonal workers.", "issuing_authority": "Florida Department of Financial Services, Division of Workers' Compensation", "source": "https://www.myfloridacfo.com/division/wc/employer/default.htm", "source_quote": "Workers' Compensation insurance is mandatory for most employers in Florida. Employers should have knowledge of the workers' compensation coverage requirements to ensure that they are complying with the law. Failure to have workers' compensation insurance puts employees at risk and subjects employers to penalties.", "state": "Florida", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/florida/", "who_counts": "including business owners who are corporate officers or Limited Liability Company (LLC) members"}5{"derived_fields": ["state"], "disagreements": [{"field": "who_counts", "versions": [{"as_of": "2026-08-12", "source": "https://sbwc.georgia.gov/employer-information", "source_quote": "<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.", "value": "part-time or full time, including every person, including minors, working full-time or part-time under a contract of hire, written or implied"}, {"as_of": "2026-08-12", "source": "https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs", "source_quote": "If you regularly employ three or more persons in your Georgia business, you are required to provide the benefits. If your company is incorporated or an LLC, the officers or members are included in the employee count.", "value": "including regular part-time employees and seasonal hires; if your company is incorporated or an LLC, the officers or members are included in the employee count"}]}, {"field": "owner_officer_status", "versions": [{"as_of": "2026-08-12", "source": "https://sbwc.georgia.gov/employer-information", "source_quote": "<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.", "value": "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. A partner or sole proprietor is not an employee of the business unless he or she wishes to be included as an employee in the coverage provided and so advises his or her insurance company on Form WC-10."}, {"as_of": "2026-08-12", "source": "https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs", "source_quote": "If you regularly employ three or more persons in your Georgia business, you are required to provide the benefits. If your company is incorporated or an LLC, the officers or members are included in the employee count.", "value": "Corporate officers and LLC members are considered employees. As many as five officers or members may waive coverage on themselves by completing and signing a form WC-10. Officer exemptions do not reduce the number of employees of the corporation. Sole proprietors and partners are considered employers not employees, but they can elect to be covered by advising their insurance carrier in writing."}]}, {"field": "notes", "versions": [{"as_of": "2026-08-12", "source": "https://sbwc.georgia.gov/employer-information", "source_quote": "<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.", "value": "Exempted officers of corporations or exempted members of limited liability companies shall not reduce the number of employees for purposes of determining coverage requirements. Georgia does not have a state fund."}, {"as_of": "2026-08-12", "source": "https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs", "source_quote": "If you regularly employ three or more persons in your Georgia business, you are required to provide the benefits. If your company is incorporated or an LLC, the officers or members are included in the employee count.", "value": "Georgia does not have a State Fund."}]}], "employee_threshold": "three or more persons", "id": "georgia", "industry_exceptions": "A contractor who is subject to the Workers' Compensation Law, who sublets any part of his or her contract work to a subcontractor, may be liable for coverage for the employees of the subcontractor if the subcontractor has not obtained workers' compensation insurance coverage.", "issuing_authority": "Georgia State Board of Workers' Compensation", "notes": "Exempted officers of corporations or exempted members of limited liability companies shall not reduce the number of employees for purposes of determining coverage requirements. Georgia does not have a state fund.", "owner_officer_status": "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. A partner or sole proprietor is not an employee of the business unless he or she wishes to be included as an employee in the coverage provided and so advises his or her insurance company on Form WC-10.", "penalty_for_noncompliance": "The Board may assess attorney's fees, civil penalties, and a 10% increase in compensation to the employee, if the employer refuses or willfully neglects to secure insurance. Civil penalty of not less than $500.00 or more than $5,000.00 per occurrence for violation of an employer's duty to provide coverage. Criminal: fine of not less than $1,000.00 or more than $10,000.00 or imprisonment not to exceed 12 months, or both.", "source": "https://sbwc.georgia.gov/employer-information", "source_quote": "<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.", "state": "Georgia", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/georgia/", "verified_fields": ["employee_threshold"], "who_counts": "part-time or full time, including every person, including minors, working full-time or part-time under a contract of hire, written or implied"}6{"derived_fields": ["state"], "employee_threshold": "virtually all employers must provide coverage", "id": "new-york", "issuing_authority": "New York State Workers' Compensation Board", "source": "https://www.wcb.ny.gov/content/main/coverage-requirements-wc/", "source_quote": "Virtually all employers in New York State must provide workers&rsquo; compensation coverage for their employees (WCL &sect;2 and 3).", "state": "New York", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/new-york/", "verified_fields": ["issuing_authority"]}7{"derived_fields": ["state"], "employee_threshold": "workers' compensation insurance coverage is not required in most cases for private employers; employers can choose to carry coverage", "id": "texas", "issuing_authority": "Texas Department of Insurance, Division of Workers' Compensation", "penalty_for_noncompliance": "Employers without workers' compensation insurance coverage must report to the state that they do not have coverage. Must also report to DWC any work-related injuries resulting in more than one day of lost time, as well as all work-related illnesses, and deaths.", "source": "https://www.tdi.texas.gov/wc/employer/index.html", "source_quote": "In Texas, private employers can choose to carry workers' compensation insurance coverage, but it is not required in most cases.&#160;A workers' compensation insurance policy provides lost wages and medical benefits to employees injured on the job.", "state": "Texas", "url": "https://referencesource.org/workers-comp-coverage-thresholds-by-state/texas/", "verified_fields": ["employee_threshold"]}8