WORKERS’ COMPENSATION RULES

Requirements – Coverage is mandatory for employers of 5 or more

Sole Proprietors – Excluded, may be included by Endorsement.

Partners – Excluded, may be included by Endorsement.

Corporations –  Included, officer may elect annually to be excluded by Endorsement

LLC – Treat as officers of a corporation

Owner/Officer – Min/MaxEffective: 3-1-2014 Officers: $41,600/$166,400 Sole Proprietor/Partner $41,000

Requirements – Any employer with 1 or more employees must provide coverage

Sole Proprietors – Excluded, may be included by Endorsement.

Partners – Excluded, may be included by Endorsement.

Corporations –  For Profit Officers may elect to be excluded, NonProfit Officers may elect to be included

LLC – Members in a member managed LLC are excluded/can elect to be included. When included treated as a partnership.

Owner/Officer – Min/Max Effective: 1-1-2014 Officers: $23,400/$98,800 Sole Proprietor/Partner $30,800

Requirements – Mandatory for all

Sole Proprietors – Excluded from coverage/can elect to be included

Partners – Excluded, may be included by Endorsement

Corporations –  Included, may be included by Endorsement

LLC – If LLC choses to be taxed as a corporation, members are “officers” and capped accordingly unless they elect to be excluded. If LLC choses to be taxed as a partnership, members are “partners” and therefore, excluded unless elect to be included.

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $52,000/$208,000 Sole Proprietor/Partner: $31,200/$225,566

Requirements – Mandatory for all. There are exceptions to the three-or-more requirement, so employers with fewer than three employees should check with authorities before assuming they do not fall under the workers compensation laws

Sole Proprietors – Included, may be excluded by Endorsement

Partners – Included, may be excluded by Endorsement

Corporations –  Included, may be included by Endorsement

LLC – Included, may be excluded by Endorsement

Owner/Officer – Min/Max – Effective: 7-1-2014 Officers: $39,000/$140,800 Sole Proprietor/Partner: $37,800

Requirements – Mandatory for all – Uses it own rules and does not follow NCCI rules

Sole Proprietors – Excluded may be included by Endorsement

Partners – Partners are automatically included

Corporations –  Sole Officers are Excluded, but officers who are not sole are Included. Only applies to closely held corps, where all stock is owned by officers or board members. If shares are owned by others, this is not considered a closely held corp, then officers are included.

LLC – All working members Included. However managing member of LLS are excluded, but may elect to be Included.

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $42,900/$109,200 Sole Proprietor/Partner: $42,900/$109,200 Only time family members who are employees are not covered is when operating as a Sole Proprietorship in CA and are residing relatives. Family members of officers can NOT be excluded.

Requirements – Mandatory for all

Sole Proprietors – Excluded may be included by Endorsement

Partners – Excluded, may be included by Endorsement

Corporations –  Included but those who own 10% of corp stock may elect to be Excluded

LLC – Treated as corp Officers, Included but may be Excluded

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $50,400 Sole Proprietor/Partner: $50,400

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Included, may be excluded by Endorsement

Corporations – Included, may be excluded by Endorsement

LLC – Treat Sole Members as Sole Proprietors. Multi-member LLC are Included but may elect to be Excluded

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $62,400/$119,600 Sole Proprietor/Partner: $61,600

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included, up to 8 may be excluded by Endorsement. For construction risks, up to 4 may reject with written contract between the officers and the corporation.

LLC – Included, up to 8 may be excluded by Endorsement. For construction risks, up to 4 may reject with written contract between the officers and the corporation.

Owner/Officer – Min/Max – Effective: 2-1-2014 Officers: $26,000/$124,800 Sole Proprietor/Partner: $26,000/124,800

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded, may be included by Endorsement

Corporations –  Officers who receive remuneration are covered

LLC – Included, may elect to be Excluded

Owner/Officer – Min/Max – Effective: 11-1-2013 Officers: $72,800/$296,400 Sole Proprietor/Partner: $73,600

Requirements – Mandatory for 4 or more employees, Mandatory for 1 or more for Construction Trades (incl owner). Exempt officer or LLC member does not count as an employee. Farmers with 5+ regular or 12+ seasonal employees lasting 30+ days are required to have coverage

Sole Proprietors – Excluded, may be Included by Endorsement. Construction Included and may not Exclude

Partners – Excluded, may be Included by Endorsement. Construction Included and may not Exclude

Corporations – Included, may be excluded by Endorsement. Construction Corporations can Exempt up to 3 officers if each owns at least 10% of corporation stock

LLC – Included but may be Excluded by filing with the Division of Workers Comp. Construction LLC’s can Exempt up to 3 officers if each owns at least 10% of corporation stock

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $44,200/$124,800 Sole Proprietor/Partner: $43,000 Construction Officers: $20,800/$124,800

Requirements – Mandatory to employers of 3 or more

Sole Proprietors – Excluded may be included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included, up to 5 officers may be excluded by Endorsement

LLC – Included, up to 5 officers may be excluded by Endorsement

Owner/Officer – Min/Max – Effective: 3-1-2014 Officers: $46,800/$187,200 Sole Proprietor/Partner: $47,000

Requirements – Mandatory for all

Sole Proprietors – Excluded may be included by Endorsement

Partners – Excluded, may be included by Endorsement

Corporations –  Exec who owns at least 50% of corporation is NOT covered but may elect coverage

LLC – LLC member who owns at least 50% of corporation is NOT covered but may elect coverage

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $39,000/$156,000 Sole Proprietor/Partner: $39,600

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Excluded, Officers owning 10% may be Included by Endorsement

LLC – Excluded, working LLC members may be incl by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $36,400/$140,400 Sole Proprietor/Partner: $13,000

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded, may be included by Endorsement

Corporations –  Included, may be excluded by Endorsement

LLC – Excluded, may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 04-01-2015 Officers: $52,000/$208,000 Sole Proprietor/Partner: $52,300

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Always included except Single Corporate Officer – Single owner may exclude with written notice to Board and Insurer

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 01-01-2014 Officers: $36,400/$166,400 Sole Proprietor/Partner: $36,400/$166,400

Requirements – Mandatory for all; Special list of exempt agricultural employees

Sole Proprietors – Excluded may be included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included, up to 4 officers may be excluded by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $20,800/$161,200 Sole Proprietor/Partner: $20,800/$161,200

Requirements – Mandatory for all

Sole Proprietors – Excluded may be included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included, any officer who owns 10% or more of the corporation may be Excluded by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $41,600/$161,200 Sole Proprietor/Partner: $40,700

Requirements – Mandatory for all – any worker may reject coverage prior to injury

Sole Proprietors – Excluded may be included by Endorsement

Partners – Excluded, may be included by Endorsement

Corporations –  Included, may be excluded by Endorsement

LLC – Excluded; Qualified members may be Included by Endorsement. If Included treat as Partners

Owner/Officer – Min/Max – Effective: 10-1-2014 Officers: $39,000/$161,200 Sole Proprietor/Partner: $40,000

Requirements – Mandatory for all

Sole Proprietors – Excluded, may be Included by Endorsement

Partners – Excluded, may be Included by Endorsement

Corporations – Included, may be excluded by Endorsement

LLC – Excluded, may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 04-01-2015 Officers: $52,000/$208,000 Sole Proprietor/Partner: $52,300

Requirements – Mandatory for all

Sole Proprietors – Included, may be excluded by Endorsement

Partners – Included, may be excluded by Endorsement

Corporations – Included, may be excluded by Endorsement

LLC – Included, members who own 10% or more may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 5-1-2014 Officers: $44,200/$130,000 Sole Proprietor/Partner: $43,000

Requirements – Mandatory for all – Parent, Spouse, Child of sole proprietor, partner or corp officer who is a 20% shareholder may exclude

Sole Proprietors – Excluded may be Included by Endorsement. A Sole Proprietor w/out any employees is not required to have coverage

Partners – Excluded may be Included by Endorsement

Corporations –  Included, may be excluded by Endorsement. Owner w/ at least 20% voting stock may waive all workers’ comp benefits

LLC – Excluded may be Included by Endorsement. Owners are not required to be covered & do not need to fill out a form

Owner/Officer – Min/Max – Effective: 4-1-2014 Officers: $39,000/$150,800 Sole Proprietor/Partner: $37,900

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Officers of closed corp, prof svc corp and LLC members may elect excl if they are at least 20% shareholders

LLC – Members who own 20% or more interest may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $52,000/$208,000 Sole Proprietor/Partner: $51,900

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement. Coverage not required if unincorporated business

Partners – Excluded may be Included by Endorsement. Coverage not required if unincorporated business

Corporations –  Included. Executive owning 25% or more may be excluded subject to ANNUAL approval by DIA (Form 153)

LLC – Excluded, may be Included by Endorsement – See Circular 313-Amended

Owner/Officer – Min/Max – Effective: 10-1-2014 Officers: $10,400/$52,000 Sole Proprietor/Partner/LLC/LLP: $43,000

Requirements – Mandatory to employers of 3 or more

Sole Proprietors – Excluded, may NOT be Included by Endorsement

Partners – Included, may be excluded by Endorsement

Corporations –  Included, may be excluded by Endorsement

LLC – Included. Member with 10 or less members owning a min of 10% of company may be excluded by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $23,036/$93,600 Sole Proprietor/Partner: $18,200

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Officers subject unless: closely held & having less than 22,880 hours of payroll & owns 25% or more of stock. Excluded officers may be Included by Endorsement

LLC – Members subject unless: closely held & having less than 22,880 hours of payroll & owns 25% or more of stock. Excluded officers may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 4-1-2014 Officers: $40,976/$196,560 Sole Proprietor/Partner: $40,976/$196,560

Requirements – Mandatory to employers of 5 or more

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included may be Excluded by Endorsement if own 15% or more stock.

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 3-1-2014 Officers: $33,800/$114,400 Sole Proprietor/Partner: $35,000

Requirements – Mandatory to employers of 5 or morefor all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included: Corporation with 2 or less owners and no other employees may elect exclusion of the corporation

LLC – Included: LLC with 2 or less owners and no other employees may elect exclusion of the corporation

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $38,400 Sole Proprietor/Partner: $38,400

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included may be Excluded by Endorsement

LLC – Excluded, may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 7-1-2014 Officers: $10,400 / $52,399 Sole Proprietor/Partner: $10,800 min / $52,399

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included may be Excluded by Endorsement.

LLC – Excluded may be Included by Endorsement if engaged in the business full-time

Owner/Officer – Min/Max – Effective: 2-1-2014 Officers: $39,000/$150,800 Sole Proprietor/Partner: $37,900

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Included may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 3-1-2014 Officers: $6,000/$36,000 Unsalaried Officers: $6,000/$36,000 Sole Proprietor/Partner:$21,600

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included; up to 3 officers may be Excluded by Endorsement. *Corporate Officers involved in construction cannot elect Exclusion

LLC – Included; up to 3 officers may be Excluded by Endorsement. *LLC Officers involved in construction cannot elect Exclusion

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $23,400/$192,400 Officers of Unincoporated Association: $11,700/$93,600 Sole Proprietor/Partner:$24,000

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded ALL Partners may be Included by Endorsement

Corporations – Always Included

LLC – Excluded ALL Members may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2014 Officers: $30,680/$123,240 Sole Proprietor/Partner: $30,680/$123,240

Requirements – Mandatory to employers of 3 or more Employees

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement. Employee Officers who own 10% or more of stock may also Elect

LLC – Included may be Excluded by Endorsement. Employee Officers who own 10% or more of stock may also Elect

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $39,000/$161,200 Sole Proprietor/Partner: $39,700

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included, but if there are 2 or less corporate officers, may elect to be Exlcluded by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 1-1-2014 Construction Officers: $32,500/$62,650.12 Non Construction Officers: $32,500/$98,800 Sole Proprietor/Partner: Construction:$32,500/$62,650.12 Non Construction: $32,500/$98,800 Non-exec officer max $254,800 Min for Exec Off of Not-for-prof Unincorp Assoc $15,600 Inactive Exec-incl @ $100/yr

Requirements – Mandatory to employers of 3 or more Employees

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 4-1-2014 Officers: $41,600/$83,200 Sole Proprietor/Partner: $41,800

Requirements – Monopolistic : Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Excluded may be Included by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max

Requirements – Monopolistic : Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – A limited liability company (LLC) is a hybrid of business entity that combines the flow-through tax status of a partnership with the limited liability of a corporation. A LLC company can elect to be treated as a corporation, sole proprietor or partnership for income tax purposes. Because of this, owners of an LLC can be treated differently depending upon the form of entity they elect for income tax purposes.

Owner/Officer – Min/Max

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Excluded may be Included by Endorsement. Stockholder employees who own 10% or more are specifically Excluded from the definition of an Employee

LLC – Excluded may be Included by Endorsement. Stockholder employees who own 10% or more are specifically Excluded from the definition of an Employee

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $41,600/$171,600 Sole Proprietor/Partner/LLC: $42,400

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement. Corp Officers do not have to be covered if own 10% or more stock. Construction Limited to 2 exempt Officers. Family run construction companies may be allowed more

LLC – Excluded may be Included by Endorsement. Subject to Oregon limitations

Owner/Officer – Min/Max – Effective: 1-1-2015 Officers: $46,800/$187,200 Sole Proprietor/Partner/LLC: $46,200

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Treat as Partners

Owner/Officer – Min/Max – Effective: 4-1-2014 ALL: $33,800/$119,600

Requirements – Manadatory for Employers or 4 or more Employees

Sole Proprietors – Always excluded

Partners – Always excluded

Corporations –  Included may be Excluded by Endorsement

LLC – Included may be Excluded by Endorsement

Owner/Officer – Min/MaxEffective: 8-1-2014 Officers/LLC: $46,800/$182,000

Requirements – Manadatory for Employers or 4 or more Employees

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/MaxEffective: 9-1-2014 Officers: $20,800/$156,000 Sole Proprietor/Partner: $39,100

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Included may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 7-1-2014 Officers: $36,400/$145,600 Sole Proprietor/Partner: $35,900

Requirements – Madatory for Employers of 5 or more Employees. Coverage is REQUIRED for Construction company no matter the entity type or how many Employees

Sole Proprietors – Included may be Excluded by Endorsement

Partners – Included may be Excluded by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Included may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 7-1-2014 Const.Officers: $20,800/$63,960 NonConst.Officers: $44,200/$171,600 Sole Proprietor/Partner: Const:$20,800/$63,800 NonConst: $43,400

Requirements – NO ; Workers’ Comp is Elective to all Employments

Sole Proprietors – Included may be Excluded by Endorsement

Partners – Included may be Excluded by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Included may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 10-1-2014 Officers: $7,800/$62,400 SoleProprietor/Partner: $55,934

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations –  Included may be Excluded by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max – Effective: 12-1-2014 Officers: $41,600/$166,400 Sole Proprietor/Partner: $41,000

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Included may be Excluded by Endorsement

Owner/Officer – Min/Max – Effective: 4-1-2014 Officers: $41,600/$161,200 Sole Proprietor/Partner: $40,400

Requirements – Manadatory for Employers or 3 or more Employees

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included, may be Excluded by Endorsement except for coverage for occupational disease

LLC – Per VA statute: A “Manager” of a LLC is treated as an employee under the Act, unless the manager rejects coverage. A “Member” of a LLC is not viewed as an employee under the Act solely due to their capacity as a member. If the LLC has only one member, the member can elect to be included under an existing policy for the business. Multiple managers may reject.

Owner/Officer – Min/Max – Effective: 4-1-2014 Officers: $26,000/$98,800 Sole Proprietor/Partner: $49,700

Requirements – Monopolistic : Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Excluded may be Included by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max

Requirements – Mandatory for all

Sole Proprietors – Included may be Excluded by Endorsement

Partners – Included may be Excluded by Endorsement

Corporations – Included may be Excluded by Endorsement

LLC – Included up to 4 may be Excluded by Endorsement.

Owner/Officer – Min/Max – Effective: 11-1-2014 Officers: $39,000/$156,000 Sole Proprietor/Partner: $39,500

Requirements – Mandatory for all

Sole Proprietors – Excluded may be Included by Endorsement

Partners – Excluded may be Included by Endorsement

Corporations – Included may be Excluded by Endorsement. If closely held corporation with only 2 Officers, then NOT required to have coverage

LLC – Excluded may be Included by Endorsement. LLC’s with Members only, no employees, are NOT required to have coverage

Owner/Officer – Min/Max – Effective: 10-1-2013 Officers: $13,728/$68,588 SoleProprietor/Partner: $45,708

Requirements – Monopolistic

Sole Proprietors – Excluded

Partners – Excluded

Corporations – Excluded may be Included by Endorsement

LLC – Excluded may be Included by Endorsement

Owner/Officer – Min/Max