Provident Financial Group

Workers’ compensation requirements by state

Written and reviewed by Michael LaBarbera, licensed insurance agent· License numbers available on request· Last reviewed October 18, 2026

Workers’ compensation requirements for small-business employers differ by jurisdiction, staffing and operations. This table covers the agency’s 23 licensed jurisdictions and links each baseline summary to its primary authority. Ownership elections, construction exceptions, penalties and rating details must be checked separately; an unverified cell says See source instead of supplying an estimate.

Key facts

ScopeExactly 23 licensed jurisdictions
EvidencePrimary authority linked beside each row
Unverified valuesSee source; no numerical or legal inference
DownloadCSV contains the same rows and source URLs as this table

These are baseline summaries, not an audit of every exception. See source cells are unverified; follow the primary authority for the applicable employer and industry.

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Workers’ compensation requirements by state — 23 licensed jurisdictions
JurisdictionBaseline employee obligationCorporate officersSole proprietorsConstruction rulePenaltiesRegulatorRating bureauMonopolistic fundSource
ArizonaEmployers subject to Arizona workers’ compensation law must maintain workers’ compensation coverage for their employees, subject to applicable statutory exceptions.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceIndustrial Commission of Arizona — Employers Workers Compensation Insurance Inquiry Response Form
CaliforniaGenerally required even with one employee. Verify the complete current contractor-class rules and any ownership elections separately.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceCalifornia Division of Workers’ Compensation — Employer workers’ compensation coverage obligations
ConnecticutGenerally required for employers with statutory employees, subject to exceptions and qualifying owner elections.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceConnecticut Workers’ Compensation Commission — Employer workers’ compensation coverage obligations
DelawareGenerally required with one or more employees, subject to limited statutory exceptions.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceDelaware Division of Industrial Affairs — Employer workers’ compensation coverage obligations
FloridaConstruction generally triggers coverage with one or more employees; nonconstruction generally with four or more. Agriculture has separate regular-worker and seasonal-worker tests. Review ownership and exemption rules separately.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceFlorida Department of Financial Services — Employer workers’ compensation coverage obligations
GeorgiaGenerally required with three or more regular workers, including regular part-time workers. Corporate officers and LLC members count despite qualifying coverage waivers.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceGeorgia State Board of Workers’ Compensation — Employer workers’ compensation coverage obligations
IndianaThe Board states most businesses must have workers’ compensation insurance. Review statutory scope, exclusions and any approved self-insurance separately; this summary does not assert a universal employee-count threshold.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceIndiana Workers’ Compensation Board — Who is eligible for workers’ compensation
KansasDepartment guidance generally requires coverage when payroll exceeds the statutory threshold, rather than applying a universal employee-count rule. Review payroll calculation and exceptions with the authority.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceKansas Department of Labor — Employer workers’ compensation coverage obligations
KentuckyGenerally required with one or more employees unless authorized to directly pay compensation. Family members, temporary workers and part-time workers are employees under the cited guidance.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceKentucky Education and Labor Cabinet — Employer workers’ compensation coverage obligations
MarylandGenerally required with one or more employees, subject to exceptions. Review ownership and industry treatment separately.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceMaryland Workers’ Compensation Commission — Employer workers’ compensation coverage obligations
MassachusettsGenerally required regardless of headcount or hours, subject to specific exceptions. Domestic employees have a weekly-hours rule; qualifying owners may have exclusions or exemptions.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceMassachusetts Department of Industrial Accidents — Employer workers’ compensation coverage obligations
MichiganPrivate employers generally qualify with one employee working at least 35 hours weekly for 13 weeks in the preceding 52 weeks, or three or more employees at one time. Agriculture and ownership treatment have separate rules.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceMichigan Workers’ Disability Compensation Agency — Employer workers’ compensation coverage obligations
NevadaNevada law requires every employer with a person under a contract of hire to provide and secure workers’ compensation coverage for employee injuries, unless a statutory exclusion applies. Confirm current exclusions and ownership treatment with the authority.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceNevada Legislature — NRS 616B.612 — Employers to provide compensation (NRS Chapter 616B, current 2026R1 revision)
New JerseyGenerally required when at least one person performs services for financial consideration. Corporate officers count; the stated partnership/LLC and sole-proprietor tests exclude their respective owners. Federal-program exceptions apply.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceNew Jersey Department of Labor — Employer workers’ compensation coverage obligations
New YorkMost employers with one or more employees must provide coverage, subject to exceptions.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceNew York Workers’ Compensation Board — Employer workers’ compensation coverage obligations
North CarolinaGenerally required with three or more regular employees. Work involving radiation can trigger coverage with one employee. Review corporate-officer counting and owner elections separately.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceNorth Carolina Industrial Commission — Employer workers’ compensation coverage obligations
OhioCovered private employers and publicly owned utilities must pay workers’ compensation premiums into the state insurance fund, subject to statutory exceptions.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceOhio Legislative Service Commission — Ohio Laws — Ohio Revised Code § 4123.35 — Payment of premiums by employers; self-insurance.
PennsylvaniaGenerally required with at least one employee who could sustain covered injury or disease in Pennsylvania, unless all employees are excluded. Employment connections may also create obligations for work outside the state.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourcePennsylvania Department of Labor and Industry — Employer workers’ compensation coverage obligations
South CarolinaGenerally required with four or more regular employees; part-time workers and family members count. Statutory payroll and industry exceptions and contractor treatment require separate review.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceSouth Carolina Workers’ Compensation Commission — Employer workers’ compensation coverage obligations
TexasMost private employers are not required to buy coverage. The official guide identifies a coverage duty for employees working on government-contract projects and potential additional contract requirements.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceTexas Department of Insurance — Employer workers’ compensation coverage obligations
VermontDepartment guidance states coverage is required for all employment. Review statutory exceptions and ownership status separately.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceVermont Department of Labor — Employer workers’ compensation coverage obligations
VirginiaGenerally required when an employer regularly employs more than two workers, including part-time workers and executive officers. Relevant subcontractor employees can affect the count.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceVirginia Workers’ Compensation Commission — Employer workers’ compensation coverage obligations
Washington, D.C.Employers subject to the DC workers’ compensation chapter must secure payment through authorized insurance or obtain authorization to self-insure; coverage is subject to statutory scope and exceptions.See sourceSee sourceSee sourceSee sourceSee sourceSee sourceSee sourceCouncil of the District of Columbia — § 32–1534. Security for payment of compensation.

How should I use these sources?

Follow the row’s primary authority and confirm the current rule for the actual employer, vehicle or licensed trade. An unverified cell is not a finding that insurance is optional. This reference is general guidance and does not certify compliance with licensing rules or private agreements.