| State-by-State Requirements for Workers' Compensation Insurance |
| State | Workers' Compensation Required for: |
| |
| Alabama | all employers with 5 or more employees |
| Alaska | all employers with 1 or more employees |
| Arizona | all employers, including sole proprietors |
| Arkansas | all employers with 3 or more employees |
| California | all employers and all employees> |
| Colorado | all employers with 1 or more employees> |
| Connecticut | all employers and all employees |
| Delaware | all employers and all employees |
| District of Columbia | all employers and all employees |
| Florida | all employers with 4 or more employees (1 or more employees for construction companies) |
| Georgia | all employers with 3 or more employees |
| Hawaii | all employers with 1 or more employees |
| Idaho | all employers and all employees |
| Illinois | all employers and all employees (except commission-only salespeople) |
| Indiana | all employers and all employees |
| Iowa | all employers |
| Kansas | all employers (except employers with less than $20,000 payroll) |
| Kentucky | all employers with 1 or more employees |
| Louisiana | all employers with 1 or more employees |
| Maine | all employers and all employees |
| Maryland | all employers with 1 or more employees |
| Massachusetts | all employers with 1 or more employees |
| Michigan | all employers with 3 or more employees (or fewer if third employee works 33 hours per week for 13 weeks for same employer) |
| Minnesota | all employers and all employees |
| Mississippi | all employers with 5 or more employees |
| Missouri | all employers with 5 or more employees (construction companies with 1 or more employees) |
| Montana | all employers and all employees |
| Nebraska | all employers with 1 or more employees |
| Nevada | all employers and all employees |
| New Hampshire | all employers with 1 or more employees |
| New Jersey | all employers (sole proprietors, partners, and LLCs are exempt if no employees) |
| New Mexico | all employers with 3 or more employees (1 or more employees for construction companies) |
| New York | all employers with 1 or more employees |
| North Carolina | all employers with 3 or more employees (but all that expose workers to radiation) |
| North Dakota | all employers and all employees |
| Ohio | all employers with 1 or more employees |
| Oklahoma | all employers and all employees |
| Oregon | all employers with 1 or more employees (sole proprietors and partners exempt unless in construction) |
| Pennsylvania | all employers and all employees |
| Rhode Island | all employers with 1 or more employees |
| South Carolina | all employers with 4 or more employees |
| South Dakota | all employers and all employees |
| Tennessee | all employers with 5 or more employees (1 or more employees if in cola production) |
| Texas | not required - employers can choose to go without WC insurance |
| Utah | all employers with 1 or more employees |
| Vermont | all employers and all employees |
| Virginia | all employers with 3 or more employees |
| Washington | all employers and all employees |
| West Virginia | all employers with 1 or more employees |
| Wisconsin | all employers that pay wages of $500 or more in a quarter |
| Wyoming | all employers defined as "extra hazardous" which means most employers in the state |
| Reprinted by permission from Ultimate Guide to Workers' Compensation Insurance, by Edward J. Priz, Entrepreneur Press, 2005 |
