Workers Compensation for Executive Officers, Sole Proprietors, and Partners

Chart identifies states where executive officers, partners, and sole proprietors are subject to the particular state's workers compensation (WC) laws.

FC&S Editors | September 28, 2017

November 4, 2014

State-By-State Summary

This chart presents a state-by-state checklist showing if executive officers, partners, and sole proprietors are subject to the particular state's workers compensation (WC) laws. Some states allow these classes of workers to be exempt from the WC laws, while other states make them subject to the provisions of the WC laws. The chart is based on the most recent information available.

State	Statute	Executive Officers	Partners	Sole Proprietors
Alabama	§25-5-50	Subject; may choose to be exempt	Not subject	Not subject

Alaska	§§23.30.239; 23.30.240	Subject 1; may choose to be exempt	Not subject may choose to be covered	Not subject; may choose to be covered

Arizona	§23-901	Subject; may choose	Not subject; may choose to be covered	Not subject; may choose to be covered
		to be exempt
Arkansas	§11-9-102	Subject; may choose	Subject; may choose to be exempt	Subject; may choose to be exempt
		to be exempt
California	Labor Code §3351	Subject 2	Not subject; may choose to be covered	No subject; may choose to be covered

Colorado	§8-41-202	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Connecticut	§31-275	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Delaware	t.19, §2308	Subject 3	Not subject; may choose to be covered	Not subject; may choose to be covered

District of Columbia	§32-1504	Subject	Not subject	Not subject
Florida	§440.02	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Georgia	§§34-9-2.1; 34-9-2.2	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Hawaii	§§386-1; 386-4	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Idaho	§§72-212; 72-213	Subject 4	Not subject; may choose to be covered	Not subject; may choose to be covered

Illinois	820 ILCS 305/1	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Indiana	§22-3-6-1	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Iowa	§§85.1; 85.1A	Subject 5	Not subject; may choose to be covered	Not subject; may choose to be covered

Kansas	§44-508	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Kentucky	§§342.012; 342.640	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Louisiana	§23:1035	Subject 6	Subject; may choose to be exempt	Subject; may choose to be exempt

Maine	tit.39-A; §102	Subject 7	Not subject; may choose to be covered	Not subject; may choose to be covered

Maryland	Labor & Employment Code §§9-206; 9-219; 9-227	Subject 8	Not subject; may choose to be covered	Not subject; may choose to be covered


Massachusetts	Ch.152, §1	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Michigan	§418.161	Subject; may choose to be exempt 9	Subject; may choose to be exempt	Not subject

Minnesota	§176.041	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Mississippi	§71-3-5	Subject 10	Subject; may choose to be exempt	Subject; may choose to be exempt

Missouri	§§287.030; 287.035	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Montana	§§39-71-118; 39-71-401	Subject 11	Not subject; employer may elect coverage	Not subject; employer may elect coverage

Nebraska	§48-115	Subject 12	Not subject; may choose to be covered	Not subject; may choose to be covered

Nevada	§§616A.105; 616A.310; 616B.624; 616B.659	Subject 13	Not subject; may choose to be covered	Not subject; may choose to be covered

New Hampshire	§281-A:2	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

New Jersey	§34:15-36	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

New Mexico	§§52-1-6; 52-1-7	Subject; may choose to be exempt	Not subject; may choose to be covered	Subject; may choose to be exempt

New York	Workers Compensation Law Article 4, §54	Subject 14	Not subject; may choose to be covered	Not subject; may choose to be covered

North Carolina	§97-2	Subject; corporation may choose to exclude	Not subject; may choose to be covered	Not subject; may choose to be covered

North Dakota	§65-01-02	Subject	Not subject	Not subject

Ohio	§4123.01	Subject	Not subject; employer may elect coverage	Not subject; employer may elect coverage

Oklahoma	tit. 85A, §2	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Oregon	§§656.027; 656.128	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Pennsylvania	tit. 77, §22	Subject	Not subject	Not subject

Rhode Island	§28-29-2	Generally subject	Not subject	Not subject

South Carolina	§42-1-130	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

South Dakota	§§62-1-3; 62-1-7	Subject 15	Not subject	Not subject

Tennessee	§50-6-102	Subject	Not subject; may choose to be covered	Not subject; may choose to be covered

Texas	Labor Code §406.097	Subject	Subject if provided	Subject if provided

Utah	§34A-2-104	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Vermont	tit. 21, §601	Subject; may choose to be exempt	Not subject; may choose to be covered	Not subject; may choose to be covered

Virginia	§§65.2-101; 65.2-300	Subject 16	Not subject; may choose to be covered	Not subject; may choose to be covered

Washington	§51.12.020	Subject 17	Not subject	Not subject

West Virginia	§23-2-1	Subject; may choose to be exempt	Subject; may choose to be exempt	Subject; may choose to be exempt

Wisconsin	§§102.075; 102.076	Subject 18	Not subject; may choose to be covered	Not subject; may choose to be covered

Wyoming	§27-14-102	Not subject; may choose to be covered	Not subject; may choose to be covered	Not subject; may choose to be covered

1Nonprofit corporation executive officers are not subject but may elect to be covered.

2Many exceptions apply; consult the statute for specific information.

3Up to eight officers who are stockholders of a corporation may choose to be exempt.

4Corporate officers who own less than 10 percent of all issued and outstanding stock, and who are also directors of the corporation (if the corporation has directors) are not subject, but may choose to be covered.

5Up to four officers may choose to be exempt.

6Corporate officers or partners who own more than 10 percent of the corporation's stock may choose to be exempt.

7Corporate officers who own at least 20 percent of the corporation's outstanding voting stock may choose to be exempt.

8Certain officers who own at least 20 percent of the corporation's outstanding capital stock may choose to be exempt.

9Officers who own at least 10 percent of the corporation's stock may choose to be exempt when the corporation has 10 or fewer stockholders and the corporation approves the exemption.

10Employees who own more than 15 percent of a corporation's stock may choose to be exempt.

11 Certain officers are exempt but may be covered if their employer elects coverage for them.

12 Executive officers who own 25 percent or more of the corporation's common stock are not subject but may elect to be covered.

13 Certain officers may choose to reject coverage.

14 Certain officers may choose to reject coverage.

15 Executive officers of nonprofit corporations are not subject.

16 An executive officer may reject coverage for injury or death by accident, but not for occupational disease.

17 Those officers who exercise substantial control in the daily management of the corporation and whose primary responsibilities do not include manual labor are not subject.

18 Up to two officers may be exempt for corporations having ten stockholders or less.

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