Valor Payroll Solutions

Workers' Compensation Requirements by State

Enterprise payroll expertise, exclusively for small businesses.

State Mandatory with how many employees? Additional notes
Alabama 5+ employees (1+ employees for construction) Officers are included in the employee count
Alaska 1+ employees
Officers with less than 10% ownership are considered employees
Arizona 1+ employees
Officers with less than 50% ownership are considered employees
Arkansas 3+ employees (2+ employees for construction) Officers are included in the employee count
California 1+ employees
Colorado 1+ employees
Connecticut 1+ employees
Delaware 1+ employees
District of Columbia 1+ employees
Executive officers who receive remuneration are considered employees
Florida 4+ employees (1+ employees for construction)
Officers with less than 10% ownership are considered employees
Georgia 3+ employees Officers are included in the employee count
Hawaii 1+ employees
Idaho 1+ employees
Illinois 1+ employees
Indiana 1+ employees
Iowa 1+ employees
Kansas Mandatory for all employees/officers making $20,000+ per year
Kentucky 1+ employees
Louisiana 1+ employees
Maine 1+ employees
Maryland 1+ employees
Massachusetts 1+ employees
Michigan 1+ employees
Minnesota 1+ employees
Mississippi 5+ employees
Missouri 5+ employees (1+ employees for construction)
Montana 1+ employees
Nebraska 1+ employees
Nevada 1+ employees
New Hampshire 1+ employees
The first 3 corporate officers are not counted as employees
New Jersey 1+ employees
New Mexico 3+ employees (1+ employees for construction) Officers are included in the employee count
New York 1+ employees
North Carolina 3+ employees
Corporate officers are included in ee count; Sole prop, LLC officers count towards ee count IF included on WC policy
North Dakota  Monopolistic State Insurance must be purchased directly from the state
Ohio Monopolistic State Insurance must be purchased directly from the state
Oklahoma 1+ employees
Oregon 1+ employees
Pennsylvania 1+ employees
Rhode Island 1+ employees
South Carolina 4+ employees
South Dakota 1+ employees
Tennessee 5+ employees (1+ employees for contractors)
Compensated officers are included in the employee count
Texas OPTIONAL – still highly recommended
Employees that become injured may bring a suit against the employer
Utah 1+ employees
Vermont 1+ employees
Virginia 3+ employees Officers are included in the employee count
Washington  Monopolistic State Insurance must be purchased directly from the state
West Virginia 1+ employees
Owners, partners, officers, and members are assumed to be employees
Wisconsin 1+ employees
Wyoming Monopolistic State Insurance must be purchased directly from the state

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