{
 "dataset": "workers-comp",
 "title": "Workers' compensation requirements by state",
 "description": "How many employees trigger workers' compensation coverage in each state and DC, owner and contractor exemptions, monopolistic state funds and self-insurance.",
 "url": "https://mcc-solutionsnj.com/data/workers-comp",
 "publisher": "MCC Solutions",
 "license": {
  "name": "Creative Commons Attribution 4.0 International (CC BY 4.0)",
  "url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Credit \"MCC Solutions\" and link to https://mcc-solutionsnj.com/data/workers-comp"
 },
 "checked": "2026-11",
 "row_count": 51,
 "accuracy": "Facts come from official government pages as they read on the checked date. Anything not confirmed there is null and named in the row's unconfirmed list. General information, not legal or tax advice; MCC Solutions is not a law firm and we are not lawyers.",
 "fields": [
  {
   "name": "jurisdiction_code",
   "type": "string",
   "meaning": "Two-letter postal code of the state or DC."
  },
  {
   "name": "jurisdiction",
   "type": "string",
   "meaning": "State name (or District of Columbia)."
  },
  {
   "name": "agency",
   "type": "string",
   "meaning": "State workers' compensation agency. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "agency_url",
   "type": "string (URL)",
   "meaning": "The agency's employer page. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "rule.rule.kind",
   "type": "string (code)",
   "meaning": "Machine-readable type of the coverage trigger (usually a count of employees)."
  },
  {
   "name": "rule.rule.n",
   "type": "integer",
   "meaning": "Number of employees at which coverage is required."
  },
  {
   "name": "rule.text",
   "type": "string (free text)",
   "meaning": "The coverage requirement in plain English. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "rule.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "construction.n",
   "type": "integer",
   "meaning": "Employee count for construction businesses, when it differs."
  },
  {
   "name": "construction.text",
   "type": "string (free text)",
   "meaning": "The construction rule in plain English. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "construction.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "industries",
   "type": "array of objects",
   "meaning": "Industries with their own rule: industry, text. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "owners.text",
   "type": "string (free text)",
   "meaning": "Whether owners, partners and LLC members must be covered. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "owners.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "contractors.text",
   "type": "string (free text)",
   "meaning": "How independent contractors are treated. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "contractors.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "monopolistic",
   "type": "boolean",
   "meaning": "Whether coverage must be bought from the state fund (no private insurers)."
  },
  {
   "name": "self_insurance.text",
   "type": "string (free text)",
   "meaning": "Whether and how an employer may self-insure. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "penalty.text",
   "type": "string (free text)",
   "meaning": "Penalty for not carrying coverage. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "penalty.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "poster.text",
   "type": "string (free text)",
   "meaning": "Posting requirement. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "poster.wording",
   "type": "string (free text)",
   "meaning": "The official source's own words. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "verify.text",
   "type": "string (free text)",
   "meaning": "How to check whether an employer has coverage. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "verify.url",
   "type": "string (URL)",
   "meaning": "Official coverage lookup."
  },
  {
   "name": "notes",
   "type": "string (free text)",
   "meaning": "Other points from the official source. Present only for jurisdictions that have their own page on the site."
  },
  {
   "name": "unconfirmed",
   "type": "array of strings",
   "meaning": "Fields the official sources read did not confirm for this row. Those values are null."
  },
  {
   "name": "source_urls",
   "type": "array of strings",
   "meaning": "Links to the official sources (all of them for jurisdictions with their own page; the main linked source for the others)."
  },
  {
   "name": "checked",
   "type": "date (YYYY-MM-DD)",
   "meaning": "When the row's sources were opened (YYYY-MM or YYYY-MM-DD). A row with no official source carries the date of the check that found none."
  },
  {
   "name": "page_url",
   "type": "string (URL)",
   "meaning": "The page on mcc-solutionsnj.com that explains this row."
  }
 ],
 "rows": [
  {
   "jurisdiction_code": "AL",
   "jurisdiction": "Alabama",
   "rule.rule.kind": "count",
   "rule.rule.n": 5,
   "construction.n": 1,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "contractors",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://workforce.alabama.gov/employers/workers-compensation/insurance-compliance/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "AK",
   "jurisdiction": "Alaska",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://labor.alaska.gov/wc/exit.html",
   "unconfirmed": [
    "contractors",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://labor.alaska.gov/wc/er-profit.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "AZ",
   "jurisdiction": "Arizona",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "verify"
   ],
   "source_urls": [
    "https://www.azica.gov/node/123"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "AR",
   "jurisdiction": "Arkansas",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "contractors",
    "verify"
   ],
   "source_urls": [
    "https://labor.arkansas.gov/workers-comp/awcc-about-us/basic-facts/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "CA",
   "jurisdiction": "California",
   "agency": "California Division of Workers' Compensation (DWC)",
   "agency_url": "https://dir.ca.gov/DWC/Employer.htm",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "rule.text": "Required for every employer, even with only one employee.",
   "rule.wording": "California employers are required by law to have workers' compensation insurance, even if they have only one employee.",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [],
   "owners.text": "Coverage for a sole proprietor is optional and must be stated in the policy. Corporate officers and directors must be included, but officers and directors who own the whole corporation may elect to be excluded.",
   "owners.wording": "Executive officers and directors of corporations must be included in workers' compensation coverage.",
   "contractors.text": null,
   "contractors.wording": null,
   "monopolistic": false,
   "self_insurance.text": "Allowed with state approval.",
   "penalty.text": "Going without coverage is a misdemeanor (a fine of at least $10,000, up to a year in county jail, or both), and the state issues penalties of up to $100,000 against illegally uninsured employers. A stop order can bar using employee labor.",
   "penalty.wording": "the state issues penalties of up to $100,000 against illegally uninsured employers",
   "poster.text": "Post the 'notice to employees' poster where workers can see it. Not posting can bring a civil penalty of up to $7,000 per violation.",
   "poster.wording": "You must post the 'notice to employees' poster in a conspicuous place at the work site.",
   "verify.text": "The DWC doesn't keep employers' insurer information. It points to the Workers' Compensation Insurance Rating Bureau (WCIRB) for an insured employer, and to the state roster for self-insured employers.",
   "verify.url": "https://www.wcirb.com/",
   "notes": "An employer can show proof of coverage with a certificate of insurance from its insurance carrier.",
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://dir.ca.gov/DWC/Employer.htm",
    "https://dir.ca.gov/DWC/faqs.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-california"
  },
  {
   "jurisdiction_code": "CO",
   "jurisdiction": "Colorado",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://cdle.colorado.gov/dwc/verify-WC",
   "unconfirmed": [
    "owners",
    "contractors",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://cdle.colorado.gov/dwc"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "CT",
   "jurisdiction": "Connecticut",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://portal.ct.gov/wcc/knowledge-base/articles/services/coverage-verification-service",
   "unconfirmed": [
    "contractors",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "DE",
   "jurisdiction": "Delaware",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "poster"
   ],
   "source_urls": [
    "https://industrialaffairs.delaware.gov/en/knowledgebase-employer/do-i-need-workers-compensation-insurance"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "DC",
   "jurisdiction": "District of Columbia",
   "agency": "DC Office of Workers' Compensation (DOES)",
   "agency_url": "https://does.dc.gov/sites/default/files/dc/sites/does/page_content/attachments/OWC_FAQs_1_23_18.pdf",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "rule.text": "Every employer with one or more employees. Household employers must cover a domestic worker who works 240 hours or more in a calendar quarter.",
   "rule.wording": "Yes, if an employer has one (1) or more employees, the employer is required to have workers' compensation insurance coverage.",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [
    {
     "industry": "Domestic workers",
     "text": "Required once one or more domestic workers work 240 hours or more in a calendar quarter."
    }
   ],
   "owners.text": "Sole proprietors are not covered, along with casual workers and unpaid volunteers. The pages don't address partners, LLC members or officers.",
   "owners.wording": "Sole proprietors, casual workers, and unpaid volunteers are not covered.",
   "contractors.text": null,
   "contractors.wording": null,
   "monopolistic": false,
   "self_insurance.text": "An employer may apply to self-insure; the Office of Workers' Compensation must approve it and may require a bond.",
   "penalty.text": "Up to $10,000 for failing to get coverage.",
   "penalty.wording": "IF YOU FAIL TO OBTAIN COVERAGE, YOU CAN BE FINED UP TO $10,000.",
   "poster.text": "Post the Notice of Compliance, Form 1 DCWC, at every work site.",
   "poster.wording": "All employers in the District of Columbia must post a Notice of Compliance, Form 1 DCWC, in each workplace site.",
   "verify.text": "The office's brochure says to ask your insurance agent, broker or carrier.",
   "verify.url": null,
   "notes": null,
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://does.dc.gov/sites/default/files/dc/sites/does/page_content/attachments/OWC_FAQs_1_23_18.pdf",
    "https://does.dc.gov/sites/default/files/dc/sites/does/page_content/attachments/OWC%20Employer%20brochure.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-district-of-columbia"
  },
  {
   "jurisdiction_code": "FL",
   "jurisdiction": "Florida",
   "agency": "Florida Division of Workers' Compensation (Department of Financial Services)",
   "agency_url": "https://www.myfloridacfo.com/division/wc/employer/coverage-requirements",
   "rule.rule.kind": "count",
   "rule.rule.n": 4,
   "rule.text": "Non-construction employers with four or more employees, counting business owners who are corporate officers or LLC members.",
   "rule.wording": "Employers with four (4) or more employees",
   "construction.n": 1,
   "construction.text": "Construction employers with one or more employees.",
   "construction.wording": "Employers with one or more employees",
   "industries": [
    {
     "industry": "Agriculture",
     "text": "Agricultural employers with six regular employees, with separate counts for seasonal workers."
    }
   ],
   "owners.text": "Outside construction, sole proprietors and partners aren't employees unless they ask to be included on the policy (Form DWC-251). Corporate officers and LLC members count as employees, and owners who qualify may opt out for themselves.",
   "owners.wording": "Exemptions are available to business owners who opt out of the insurance coverage protections for themselves",
   "contractors.text": "If a subcontractor has no coverage, its workers become employees of the contractor, so the contractor must make sure subcontractors are covered before work starts.",
   "contractors.wording": "those workers become the employees of the contractor.",
   "monopolistic": false,
   "self_insurance.text": null,
   "penalty.text": "A penalty of 2 times the premium the employer would have paid, over a 12- or 24-month look-back, and usually a Stop-Work Order until the employer complies.",
   "penalty.wording": "The penalty is equal to 2 times the amount the employer would have paid in manual premium.",
   "poster.text": "Employers with coverage post the compensation notice, the 'broken arm poster' (DFS-F4-1548, Spanish DFS-F4-2026), and the anti-fraud reward notice.",
   "poster.wording": "requires every employer who has secured workers' compensation insurance to post in its place of business",
   "verify.text": "Search the division's Proof of Coverage database.",
   "verify.url": "https://dwcdataportal.fldfs.com/ProofOfCoverage.aspx",
   "notes": null,
   "unconfirmed": [
    "self_insurance"
   ],
   "source_urls": [
    "https://www.myfloridacfo.com/division/wc/employer/coverage-requirements",
    "https://www.myfloridacfo.com/division/wc/employer/swo.htm",
    "https://flrules.org/gateway/RuleNo.asp?id=69L-6.007"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-florida"
  },
  {
   "jurisdiction_code": "GA",
   "jurisdiction": "Georgia",
   "agency": "State Board of Workers' Compensation",
   "agency_url": "https://sbwc.georgia.gov/node/50",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "rule.text": "Every employer that regularly employs three or more people, part-time or full-time.",
   "rule.wording": "regularly employing three or more persons, part-time or full time",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [],
   "owners.text": "A partner or sole proprietor isn't an employee unless they choose to be included. Corporate officers and LLC members count as employees; they may exempt themselves by filing Form WC-10 with the insurer.",
   "owners.wording": "A partner or sole proprietor is not an employee of the business unless he or she wishes to be included",
   "contractors.text": "A contractor who sublets work may be liable for the subcontractor's employees if the subcontractor has no coverage.",
   "contractors.wording": "may be liable for coverage for the employees of the subcontractor",
   "monopolistic": false,
   "self_insurance.text": "Allowed by application to the Board, with three years of audited financial statements and a $500 fee.",
   "penalty.text": "A civil penalty of $500 to $5,000 per occurrence, plus possible attorney's fees and a 10% increase in compensation. Willful failure is a misdemeanor with a fine of $1,000 to $10,000, up to 12 months in jail, or both.",
   "penalty.wording": "The Board may assess a civil penalty of not less than $500.00 or more than $5,000.00 per occurrence",
   "poster.text": "Post the Board's Bill of Rights for the injured worker and a Panel of Physicians (P1 or P3), with the insurer's name or the self-insurance certificate.",
   "poster.wording": "the State Board of Workers' Compensation Bill of Rights for the injured worker",
   "verify.text": "Use the Board's Employer Insurance Coverage Search; it's for checking coverage, not for filing a claim.",
   "verify.url": "https://www.ewccv.com/cvs/",
   "notes": "The Board's Enforcement Division takes reports of employers without coverage at (404) 657-7285.",
   "unconfirmed": [],
   "source_urls": [
    "https://sbwc.georgia.gov/node/50",
    "https://sbwc.georgia.gov/node/84"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-georgia"
  },
  {
   "jurisdiction_code": "HI",
   "jurisdiction": "Hawaii",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "contractors",
    "penalty",
    "verify"
   ],
   "source_urls": [
    "https://labor.hawaii.gov/dcd/?p=221"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "ID",
   "jurisdiction": "Idaho",
   "agency": "Idaho Industrial Commission",
   "agency_url": "https://iic.idaho.gov/wp-content/uploads/2023/11/Facts-for-Employers.pdf",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "rule.text": "Employers with one or more full-time, part-time, seasonal or occasional employees, unless the law exempts them.",
   "rule.wording": "Employers with one or more full-time, part-time, seasonal, or occasional employees are required to maintain a workers' compensation policy",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [
    {
     "industry": "Household domestic service",
     "text": "Household domestic service is exempt, along with casual work not related to the employer's business."
    }
   ],
   "owners.text": "The owner of a sole proprietorship, working members of a partnership or LLC, and corporate officers who own at least 10% of the stock are exempt; in some cases coverage can be elected.",
   "owners.wording": "The owner of a sole proprietorship; working members of a partnership or limited liability company;",
   "contractors.text": "Contract labor may count as employees; the commission decides coverage case by case.",
   "contractors.wording": "The requirement for coverage is determined on a case-by-case basis.",
   "monopolistic": false,
   "self_insurance.text": "Available to employers with large payrolls that meet the commission's requirements and get its approval.",
   "penalty.text": "A penalty of $2 per day per employee or $25 per day, whichever is greater, plus 10% of benefits paid. Failing to carry coverage is a misdemeanor.",
   "penalty.wording": "a penalty of $2.00 per day per employee, or $25.00 per day, whichever amount is greater.",
   "poster.text": null,
   "poster.wording": null,
   "verify.text": "Contact an Employer Compliance representative at (208) 334-6060 or suretyrequest@iic.idaho.gov.",
   "verify.url": null,
   "notes": null,
   "unconfirmed": [
    "poster"
   ],
   "source_urls": [
    "https://iic.idaho.gov/wp-content/uploads/2023/11/Facts-for-Employers.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-idaho"
  },
  {
   "jurisdiction_code": "IL",
   "jurisdiction": "Illinois",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.ewccv.com/cvs/",
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://iwcc.illinois.gov/coverage.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "IN",
   "jurisdiction": "Indiana",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.ewccv.com/cvs/",
   "unconfirmed": [
    "penalty"
   ],
   "source_urls": [
    "https://www.in.gov/wcb/attorneys/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "IA",
   "jurisdiction": "Iowa",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://dial.iowa.gov/hearings/workers-comp/compliance/reporting/verification",
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://dial.iowa.gov/hearings/workers-comp/compliance"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "KS",
   "jurisdiction": "Kansas",
   "rule.rule.kind": "payroll",
   "rule.rule.n": 20000,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://www.dol.ks.gov/workers-compensation/overview"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "KY",
   "jurisdiction": "Kentucky",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "contractors"
   ],
   "source_urls": [
    "https://elc.ky.gov/Workers-Compensation/Pages/Employer-Frequently-Asked-Questions.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "LA",
   "jurisdiction": "Louisiana",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "contractors",
    "poster",
    "verify"
   ],
   "source_urls": [
    "https://www.legis.la.gov/Legis/Law.aspx?d=83392"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "ME",
   "jurisdiction": "Maine",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.ewccv.com/cvs/",
   "unconfirmed": [
    "contractors",
    "poster"
   ],
   "source_urls": [
    "https://www.maine.gov/pfr/insurance/sites/maine.gov.pfr.insurance/files/inline-files/Workers-Comp-Employer-Guide.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "MD",
   "jurisdiction": "Maryland",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://www.wcc.state.md.us/Gen_Info/FAQ%20Employers.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "MA",
   "jurisdiction": "Massachusetts",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.mass.gov/how-to/check-for-workers-compensation-insurance",
   "unconfirmed": [
    "contractors",
    "self_insurance"
   ],
   "source_urls": [
    "https://www.mass.gov/info-details/workers-compensation-insurance-requirements"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "MI",
   "jurisdiction": "Michigan",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "contractors",
    "verify"
   ],
   "source_urls": [
    "https://www.michigan.gov/leo/bureaus-agencies/wdca/Insurance-Requirements/Pages/workers-disability-compensation-insurance-requirements"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "MN",
   "jurisdiction": "Minnesota",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "poster",
    "verify"
   ],
   "source_urls": [
    "https://dli.mn.gov/business/workers-compensation/work-comp-who-needs-workers-compensation-coverage"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "MS",
   "jurisdiction": "Mississippi",
   "rule.rule.kind": "count",
   "rule.rule.n": 5,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "penalty",
    "poster",
    "verify"
   ],
   "source_urls": [
    "https://www.mwcc.ms.gov/pdf/WCFacts2013.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "MO",
   "jurisdiction": "Missouri",
   "agency": "Missouri Division of Workers' Compensation",
   "agency_url": "https://labor.mo.gov/dwc/employers/insurance",
   "rule.rule.kind": "count",
   "rule.rule.n": 5,
   "rule.text": "Employers with five or more employees; corporate officers count toward the total.",
   "rule.wording": "Missouri Employers are required to carry workers' compensation insurance if they have five or more employees.",
   "construction.n": 1,
   "construction.text": "Construction-industry employers with one or more employees.",
   "construction.wording": "Missouri Employers involved in the construction industry are required to carry the coverage",
   "industries": [
    {
     "industry": "Farm labor and domestic work",
     "text": "Farm labor and domestic servants in a private home are exceptions."
    }
   ],
   "owners.text": "Sole proprietors and partners aren't covered unless they elect it. LLC members are presumed covered unless they opt out with their insurer.",
   "owners.wording": "Members of a limited liability company are presumed to be covered unless they opt out with their insurer.",
   "contractors.text": null,
   "contractors.wording": null,
   "monopolistic": false,
   "self_insurance.text": "Employers and groups of employers may apply to the division to self-insure.",
   "penalty.text": "Knowingly failing to insure is a class A misdemeanor (a later violation a class E felony), with a penalty of up to three times the annual premium or $50,000, whichever is greater.",
   "penalty.wording": "An employer who knowingly fails to insure its workers' compensation liabilities is guilty of a class A misdemeanor",
   "poster.text": "The department's mandatory poster list includes the Workers' Compensation Law poster (WC-106), citing RSMo 287.127.",
   "poster.wording": "Workers' Compensation Law (WC-106)",
   "verify.text": "The division's 'Are You Covered?' page lets you check coverage, for example for subcontractors.",
   "verify.url": "https://labor.mo.gov/areyoucovered",
   "notes": "An employer below the threshold that carries no coverage can be sued by an injured employee, the division notes.",
   "unconfirmed": [
    "contractors"
   ],
   "source_urls": [
    "https://labor.mo.gov/dwc/employers/insurance",
    "https://labor.mo.gov/dwc/injured-workers/employer-without-insurance",
    "https://oembed-labor.mo.gov/posters",
    "https://labor.mo.gov/dwc/employers"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-missouri"
  },
  {
   "jurisdiction_code": "MT",
   "jurisdiction": "Montana",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://erd.dli.mt.gov/work-comp-regulations/insurance-compliance"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "NE",
   "jurisdiction": "Nebraska",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://nellak.newcc.gov/web-apps/employer-coverage",
   "unconfirmed": [
    "owners",
    "poster"
   ],
   "source_urls": [
    "https://www.newcc.gov/employers/employer-frequently-asked-questions"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "NV",
   "jurisdiction": "Nevada",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": 1,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "verify"
   ],
   "source_urls": [
    "https://dir.nv.gov/uploadedFiles/dirnvgov/content/WCS/EmployersDocs/EmployerBrochure.7.2026.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "NH",
   "jurisdiction": "New Hampshire",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "self_insurance",
    "poster"
   ],
   "source_urls": [
    "https://nh.gov/labor/workers-comp/employer-information.htm"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "NJ",
   "jurisdiction": "New Jersey",
   "agency": "New Jersey Division of Workers' Compensation",
   "agency_url": "https://www.nj.gov/labor/workerscompensation/employer-requirements/",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "rule.text": "All employers not covered by federal programs must have coverage or be approved to self-insure; out-of-state employers may need it too.",
   "rule.wording": "all New Jersey employers, not covered by Federal programs, have Workers' Compensation coverage",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [],
   "owners.text": "Coverage is needed when anyone other than the principal owner works for a sole proprietorship, anyone other than partners or LLC members works for a partnership or LLC, or anyone, corporate officers included, works for a corporation.",
   "owners.wording": "excluding the principal owner, performs services for the business.",
   "contractors.text": "The Act reads 'employee' liberally: a contract saying someone isn't an employee isn't binding, and the tests look at control of the work and how integral and dependent the worker is.",
   "contractors.wording": "a contract or other agreement as to whether an individual is an employee is not binding",
   "monopolistic": false,
   "self_insurance.text": "Allowed with approval from the Commissioner of Banking and Insurance.",
   "penalty.text": "A disorderly persons offense (a fourth-degree crime if willful), with penalties of up to $5,000 for the first ten days and up to $5,000 for each further ten days.",
   "penalty.wording": "up to $5,000 for each additional ten-day period of failure to insure thereafter.",
   "poster.text": "Post the Employer Notice of Workers' Compensation Insurance Coverage at the work site; insured employers get it from their insurer.",
   "poster.wording": "Employer Notice of Workers' Compensation Insurance Coverage",
   "verify.text": "The division refers coverage questions to the NJ Compensation Rating and Inspection Bureau.",
   "verify.url": "https://www.njcrib.com/",
   "notes": "Uninsured employers, including individual corporate officers, partners and LLC members, can be directly liable for benefits after a work injury.",
   "unconfirmed": [],
   "source_urls": [
    "https://www.nj.gov/labor/workerscompensation/employer-requirements/",
    "https://www.nj.gov/labor/workerscompensation/assets/PDFs/Forms/WC-373%20EmployersGuideWorkersComp.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-new-jersey"
  },
  {
   "jurisdiction_code": "NM",
   "jurisdiction": "New Mexico",
   "agency": "New Mexico Workers' Compensation Administration",
   "agency_url": "https://workerscomp.nm.gov/node/49",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "rule.text": "Businesses with three or more workers. Exempted officers still count toward the three.",
   "rule.wording": "All businesses that employ three or more workers are required to have coverage.",
   "construction.n": 1,
   "construction.text": "Coverage is required for every employee doing construction work, whatever the headcount.",
   "construction.wording": "New Mexico workers' compensation law requires coverage for all employees engaged in construction activities.",
   "industries": [
    {
     "industry": "Agriculture",
     "text": "Agricultural employers are now required to carry it."
    },
    {
     "industry": "Domestic and real estate",
     "text": "Coverage isn't required for domestic servants or real estate salespeople."
    }
   ],
   "owners.text": "Sole proprietors and executive employees, including corporate officers who own 10% or more of the stock and LLC executives, can elect not to accept the Act; sole proprietor exemptions need approval.",
   "owners.wording": "can elect not to accept the provisions of the Workers' Compensation Act.",
   "contractors.text": "Employers don't have to insure independent contractors; status depends on the facts of each case.",
   "contractors.wording": "Employers are exempt from providing workers' compensation insurance for independent contractors.",
   "monopolistic": false,
   "self_insurance.text": "Businesses can apply to the WCA to self-insure if they meet financial requirements.",
   "penalty.text": "Penalties range from fines to injunctions against the business; no amounts are given.",
   "penalty.wording": "ranging in severity from monetary fines to injunctions against the business",
   "poster.text": "Display the WCA Poster and the Notice of Accident form in a conspicuous place.",
   "poster.wording": "The WCA Poster and Notice of Accident forms must be displayed in a conspicuous place...",
   "verify.text": "Call the WCA Employer Compliance Bureau at (505) 841-6851.",
   "verify.url": null,
   "notes": null,
   "unconfirmed": [],
   "source_urls": [
    "https://workerscomp.nm.gov/node/49",
    "https://workerscomp.nm.gov/node/54"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-new-mexico"
  },
  {
   "jurisdiction_code": "NY",
   "jurisdiction": "New York",
   "agency": "New York State Workers' Compensation Board",
   "agency_url": "https://www.wcb.ny.gov/content/main/coverage-requirements-wc/wc-coverage-required.jsp",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "rule.text": "Virtually all employers must cover their employees (WCL sections 2 and 3). A corporation needs coverage once it has more than two officers or more than two shareholders.",
   "rule.wording": "Virtually all employers in New York State must provide workers' compensation coverage for their employees (WCL §2 and 3).",
   "construction.n": 1,
   "construction.text": "A worker injured while doing work for a contractor is presumed to be the contractor's employee, and construction has its own two-part independent contractor test.",
   "construction.wording": "is presumed to be the employee of that contractor for the purposes of workers' compensation.",
   "industries": [
    {
     "industry": "Farms",
     "text": "Farms with employees must carry it; a farmer's spouse and minor children don't count."
    },
    {
     "industry": "Domestic workers",
     "text": "Required for a domestic worker employed 40 or more hours a week by the same employer."
    }
   ],
   "owners.text": "A sole proprietor with no employees doesn't need it; LLC members and partners aren't employees for this purpose. Each may cover themselves voluntarily. A one- or two-person corporation owned and run by those people needs no coverage.",
   "owners.wording": "Workers' Compensation coverage is required if the corporation has more than two corporate officers or more than two shareholders.",
   "contractors.text": "Construction and commercial goods transportation have two-part tests; other industries weigh factors such as freedom from direction or control. A business can't make its employees buy their own policy.",
   "contractors.wording": "A business cannot require employees working for that business to obtain their own workers' compensation insurance policy.",
   "monopolistic": false,
   "self_insurance.text": "Employers can apply to the Board's Office of Self-Insurance to become approved self-insured employers.",
   "penalty.text": "Up to $2,000 for every 10 days without coverage, a stop-work order, and a misdemeanor (five or fewer employees) or class E felony (more than five) with fines up to $50,000.",
   "penalty.wording": "The penalties for noncompliance can be as high as $2,000 for every 10-day period without coverage.",
   "poster.text": "Post notice of coverage at each place of business (WCL section 51).",
   "poster.wording": "Employers must post notice of coverage in their place(s) of business (WCL §51).",
   "verify.text": "Use the Board's 'Does Employer Have Coverage?' search.",
   "verify.url": "https://www.wcb.ny.gov/content/ebiz/icempcovsearch/icempcovsearch_overview.jsp",
   "notes": null,
   "unconfirmed": [],
   "source_urls": [
    "https://www.wcb.ny.gov/content/main/coverage-requirements-wc/wc-coverage-required.jsp",
    "https://wcb.ny.gov/content/main/Employers/violations-wclaw.jsp",
    "https://wcb.ny.gov/content/main/SelfInsureds/Self_Ins_Employers.jsp"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-new-york"
  },
  {
   "jurisdiction_code": "NC",
   "jurisdiction": "North Carolina",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://ccms.ic.nc.gov/insurancecoverage/inscov/insCoverageSearch",
   "unconfirmed": [],
   "source_urls": [
    "https://www.ic.nc.gov/wcinsrqmt.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "ND",
   "jurisdiction": "North Dakota",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": true,
   "verify.url": null,
   "unconfirmed": [
    "self_insurance",
    "penalty",
    "poster",
    "verify"
   ],
   "source_urls": [
    "https://www.library.nd.gov/statedocs/WorkforceSafetyInsurance/EmployersGuideWC20070306.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "OH",
   "jurisdiction": "Ohio",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "construction.n": null,
   "monopolistic": true,
   "verify.url": null,
   "unconfirmed": [
    "verify"
   ],
   "source_urls": [
    "https://bwc.ohio.gov/employer/forms/coverage"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "OK",
   "jurisdiction": "Oklahoma",
   "agency": "Oklahoma Workers' Compensation Commission",
   "agency_url": "https://www.ok.gov/wcc/documents/Guide%20for%20Employers%20FINAL.pdf",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "rule.text": "Most employers. Exempt: an employer with five or fewer employees who are all related to the employer by blood or marriage.",
   "rule.wording": "In Oklahoma, most employers must provide coverage to their employees with workers' compensation coverage.",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [
    {
     "industry": "Agriculture",
     "text": "Agricultural or horticultural workers of an employer with less than $100,000 in payroll are exempt."
    }
   ],
   "owners.text": "Sole proprietors aren't employees and needn't cover themselves but may elect to; LLC members owning at least 10% and stockholder-employees owning at least 10% likewise.",
   "owners.wording": "Sole proprietors are not \"employees\", and are therefore not obligated to secure compensation on themselves.",
   "contractors.text": "Independent contractors aren't employees; status is judged on the totality of circumstances.",
   "contractors.wording": "Independent contractors are not employees under Oklahoma workers' compensation law.",
   "monopolistic": false,
   "self_insurance.text": "Allowed with the commission's approval.",
   "penalty.text": "Penalties of up to $1,000 per day.",
   "penalty.wording": "may be subject to penalties up to one thousand dollars ($1,000.00) PER DAY.",
   "poster.text": "The guide says every employer should post CC-Form-1A where employees can see it.",
   "poster.wording": "Every employer should post the CC-Form-1A in a conspicuous place on the premises of the business",
   "verify.text": null,
   "verify.url": null,
   "notes": "The commission's employer guide says it is based on the laws and rules in effect in 2015.",
   "unconfirmed": [
    "verify"
   ],
   "source_urls": [
    "https://www.ok.gov/wcc/documents/Guide%20for%20Employers%20FINAL.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-oklahoma"
  },
  {
   "jurisdiction_code": "OR",
   "jurisdiction": "Oregon",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://wcd.oregon.gov/employer/coverage/Pages/index.aspx",
   "unconfirmed": [
    "owners",
    "self_insurance",
    "poster"
   ],
   "source_urls": [
    "https://wcd.oregon.gov/employer/Pages/compensation-insurance-overview.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "PA",
   "jurisdiction": "Pennsylvania",
   "agency": "Pennsylvania Bureau of Workers' Compensation (Department of Labor & Industry)",
   "agency_url": "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/workers--compensation-for-employers/libc-200-employer-information.html",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "rule.text": "Mandatory for any employer with at least one employee.",
   "rule.wording": "mandatory for any employer that employs at least one employee",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [
    {
     "industry": "Agriculture",
     "text": "Agricultural laborers earning under $1,200 per person per calendar year may be excluded, with conditions."
    },
    {
     "industry": "Domestic work",
     "text": "Domestic workers may be excluded unless the employer has elected coverage with the department."
    }
   ],
   "owners.text": "Sole proprietors or general partners with no other employees are excluded, as are LLCs whose only employees are members. Executive officers can be excluded with the department's approval.",
   "owners.wording": "Executive officers who have been granted exclusion by the Department of Labor & Industry",
   "contractors.text": "Calling someone an independent contractor doesn't settle it; supervision, tools and set hours can point to employee status.",
   "contractors.wording": "Just because an employer considers someone an independent contractor does not necessarily mean the person qualifies as such.",
   "monopolistic": false,
   "self_insurance.text": "Allowed individually or as a group with the department's approval.",
   "penalty.text": "A misdemeanor carrying a $2,500 fine and up to a year in prison for each day; an intentional violation is a felony with up to a $15,000 fine per day and up to seven years.",
   "penalty.wording": "a $2,500 fine and up to one year in imprisonment",
   "poster.text": "Post a notice with the insurer's name, address and phone number.",
   "poster.wording": "a notice containing the name, address and telephone number of the insurer.",
   "verify.text": null,
   "verify.url": null,
   "notes": null,
   "unconfirmed": [
    "verify"
   ],
   "source_urls": [
    "https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/workers--compensation-for-employers/libc-200-employer-information.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-pennsylvania"
  },
  {
   "jurisdiction_code": "RI",
   "jurisdiction": "Rhode Island",
   "agency": "Rhode Island Department of Labor and Training, Division of Workers' Compensation",
   "agency_url": "https://dlt.ri.gov/wc/employers/",
   "rule.rule.kind": "count",
   "rule.rule.n": 1,
   "rule.text": "Employers with one or more employees.",
   "rule.wording": "Rhode Island law requires employers with one or more employees to provide workers' compensation insurance.",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [],
   "owners.text": "Individual owners and partners are exempt. Most corporate officers are included as employees unless they file a waiver form.",
   "owners.wording": "Corporate Officers are usually included as employees unless they file a waiver form",
   "contractors.text": "Independent contractors aren't eligible for benefits and must file a DWC 11-IC form for each hiring entity.",
   "contractors.wording": "An independent contractor must file a DWC 11-IC form for each hiring entity",
   "monopolistic": false,
   "self_insurance.text": "The division's coverage search includes certified self-insured employers.",
   "penalty.text": "Fines of $1,000 for each day without coverage; on conviction, a $10,000 fine and two years in prison.",
   "penalty.wording": "may be fined $1,000 per day for each day without workers' compensation insurance.",
   "poster.text": "Display the state-required poster naming the insurer or adjusting company.",
   "poster.wording": "The state-required poster naming the employer's insurance company or adjusting company must be displayed in the workplace.",
   "verify.text": "Use the division's Workers' Compensation Insurance Coverage Verification page; for help call (401) 462-8100.",
   "verify.url": null,
   "notes": null,
   "unconfirmed": [],
   "source_urls": [
    "https://dlt.ri.gov/wc/employers/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-rhode-island"
  },
  {
   "jurisdiction_code": "SC",
   "jurisdiction": "South Carolina",
   "rule.rule.kind": "count",
   "rule.rule.n": 4,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.ewccv.com/cvs/",
   "unconfirmed": [
    "owners",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://wcc.sc.gov/employer-faqs"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "SD",
   "jurisdiction": "South Dakota",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.ewccv.com/cvs/",
   "unconfirmed": [
    "owners",
    "contractors",
    "self_insurance",
    "penalty",
    "poster"
   ],
   "source_urls": [
    "https://dlr.sd.gov/workers_compensation/coverage.aspx"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "TN",
   "jurisdiction": "Tennessee",
   "agency": "Tennessee Bureau of Workers' Compensation",
   "agency_url": "https://www.tn.gov/workforce/injuries-at-work/employers/employers/who-must-carry-insurance/construction.html",
   "rule.rule.kind": "count",
   "rule.rule.n": 5,
   "rule.text": "Every employer with five or more employees.",
   "rule.wording": "every employer in the state that has five or more employees",
   "construction.n": 1,
   "construction.text": "Construction service providers with one or more employees, and owners of construction businesses must cover themselves unless exempted through the Exemption Registry.",
   "construction.wording": "employers in the construction business or trades (construction service providers) that have one or more employees",
   "industries": [
    {
     "industry": "Coal mining",
     "text": "Coal-mining employers must have coverage with even one employee."
    }
   ],
   "owners.text": "Owners of construction businesses must carry coverage on themselves unless they get an exemption from the Exemption Registry.",
   "owners.wording": "Owners of construction businesses are required to carry workers' compensation coverage on themselves.",
   "contractors.text": "The Bureau uses a seven-factor test, weighing control of the work most; a Form 1099 instead of a W-2 doesn't decide it.",
   "contractors.wording": "Even if a worker is provided an IRS Form 1099 instead of a W2.",
   "monopolistic": false,
   "self_insurance.text": "An employer can qualify as self-insured with the Department of Commerce and Insurance.",
   "penalty.text": "A penalty of up to 1.5 times the employer's total estimated annual premium.",
   "penalty.wording": "Businesses may be assessed a financial penalty equal to 1.5 times the employer's total estimated annual premium.",
   "poster.text": "Every employer under the law displays the Posting Notice conspicuously, with a separate copy at each location.",
   "poster.wording": "If the employer has multiple locations, a separate Posting Notice should be posted at each location.",
   "verify.text": "Use the coverage verification tool; check exemption status on the Exemption Registry.",
   "verify.url": "https://www.ewccv.com/cvs/",
   "notes": "The Uninsured Employers Fund enforces the coverage requirement.",
   "unconfirmed": [],
   "source_urls": [
    "https://lwdsupport.tn.gov/hc/en-us/articles/201324114-Which-employers-are-required-to-provide-workers-compensation-benefits",
    "https://www.tn.gov/workforce/injuries-at-work/employers/employers/who-must-carry-insurance/construction.html",
    "https://www.tn.gov/workforce/injuries-at-work/employers/employers/compliance/uninsured-employers-fund.html",
    "https://www.tn.gov/workforce/injuries-at-work/employers/employers/required-posting-notice.html"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-tennessee"
  },
  {
   "jurisdiction_code": "TX",
   "jurisdiction": "Texas",
   "agency": "Texas Department of Insurance, Division of Workers' Compensation",
   "agency_url": "https://tdi.texas.gov/WC/employer/employerfaq.html",
   "rule.rule.kind": "elective",
   "rule.rule.n": null,
   "rule.text": "Private employers choose whether to carry it. Employers without it are non-subscribers and must file notices and post a notice of no coverage.",
   "rule.wording": "In Texas, private employers can choose whether to provide workers' compensation insurance coverage.",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [],
   "owners.text": "If the business has coverage, a sole proprietor, partner or corporate executive officer is covered as an employee unless specifically excluded by a policy endorsement (Labor Code 406.097, as quoted by TDI).",
   "owners.wording": "unless the sole proprietor, partner, or corporate executive officer is specifically excluded from coverage",
   "contractors.text": "For the contractor rules in Labor Code Subchapter G, an independent contractor must be paid by the job, not by the hour or another time-based measure, among other tests (section 406.141).",
   "contractors.wording": "paid by the job and not by the hour or some other time-measured basis",
   "monopolistic": false,
   "self_insurance.text": "Some employers may be certified by TDI to self-insure.",
   "penalty.text": "Going without coverage isn't itself penalized on the pages we read, but a non-subscriber that doesn't file the notice of no coverage (DWC Form-005) or doesn't tell new employees in writing may face administrative penalties (Labor Code 406.004 and 406.005).",
   "penalty.wording": "An employer who does not file the form may face administrative penalties.",
   "poster.text": "Covered employers post Notice 6 (commercial insurance), Notice 7 (certified self-insurer) or Notice 10 (self-insurance group). Non-subscribers post Notice 5, in English and Spanish, and tell new hires in writing.",
   "poster.wording": "If you have coverage through a commercial insurance company, use notice 6.",
   "verify.text": "Use the division's Verify employer coverage page.",
   "verify.url": "https://tdi.texas.gov/WC/employer/coverage.html",
   "notes": "Non-subscribers file a notice of no coverage each year between February 1 and April 30; those with five or more employees also report lost-time injuries.",
   "unconfirmed": [],
   "source_urls": [
    "https://tdi.texas.gov/WC/employer/employerfaq.html",
    "https://www.tdi.texas.gov/WC/nonsubscriber.html",
    "https://www.tdi.texas.gov/rules/2006/0215-059.html",
    "https://tcss.legis.texas.gov/resources/LA/pdf/LA.406.pdf",
    "https://www.tdi.texas.gov/pubs/factsheets/noncoveremp.pdf"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-texas"
  },
  {
   "jurisdiction_code": "UT",
   "jurisdiction": "Utah",
   "rule.rule.kind": "most",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": "https://www.ewccv.com/cvs/",
   "unconfirmed": [
    "contractors",
    "self_insurance",
    "poster"
   ],
   "source_urls": [
    "https://laborcommission.utah.gov/divisions/industrial-accidents/employers/employers-guide-to-workers-compensation/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "VT",
   "jurisdiction": "Vermont",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "self_insurance",
    "poster"
   ],
   "source_urls": [
    "https://labor.vermont.gov/node/1015"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "VA",
   "jurisdiction": "Virginia",
   "agency": "Virginia Workers' Compensation Commission",
   "agency_url": "https://workcomp.virginia.gov/sites/default/files/documents/Employer-FAQ.pdf",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "rule.text": "Employers with more than two part-time or full-time employees; a subcontractor's employees count toward the total.",
   "rule.wording": "more than two part-time or full-time employees",
   "construction.n": null,
   "construction.text": null,
   "construction.wording": null,
   "industries": [],
   "owners.text": "A sole proprietor with no employees or subcontractors needn't carry it. A single-member LLC member isn't covered unless they elect it. Corporate officers and LLC managers are employees and are the only ones who can reject coverage.",
   "owners.wording": "The only employees that can 'reject' coverage are executive officers and LLC managers.",
   "contractors.text": "Calling a worker an independent contractor or paying on a 1099 doesn't decide employment status.",
   "contractors.wording": "Designating a worker as an 'Independent Contractor' or paying them on a 1099 does not define a worker's employment status.",
   "monopolistic": false,
   "self_insurance.text": "Allowed with the commission's approval if minimum requirements are met.",
   "penalty.text": "A civil penalty of up to $250 for each day of noncompliance, to a maximum of $50,000 plus collection costs.",
   "penalty.wording": "a civil penalty of not more than $250 per day for each day of noncompliance.",
   "poster.text": "Covered employers post the Employer's Workplace Notice (Form 1) at the place of business, or on their website if they have no physical location.",
   "poster.wording": "Every employer covered by the Virginia Workers' Compensation Act must post the Workplace Notice",
   "verify.text": "Use the commission's Insurance Coverage Search by business name or FEIN; it doesn't show self-insured employers.",
   "verify.url": "https://www.ewccv.com/cvs/",
   "notes": null,
   "unconfirmed": [],
   "source_urls": [
    "https://workcomp.virginia.gov/sites/default/files/documents/Employer-FAQ.pdf",
    "https://workcomp.virginia.gov/documents/employers-workplace-notice-form-1"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-virginia"
  },
  {
   "jurisdiction_code": "WA",
   "jurisdiction": "Washington",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": true,
   "verify.url": null,
   "unconfirmed": [
    "contractors",
    "verify"
   ],
   "source_urls": [
    "https://www.lni.wa.gov/insurance/insurance-requirements/do-i-need-a-workers-comp-account/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "WV",
   "jurisdiction": "West Virginia",
   "rule.rule.kind": "all",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "contractors",
    "poster"
   ],
   "source_urls": [
    "https://www.wvinsurance.gov/Employer-Coverage"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "WI",
   "jurisdiction": "Wisconsin",
   "rule.rule.kind": "count",
   "rule.rule.n": 3,
   "construction.n": null,
   "monopolistic": false,
   "verify.url": null,
   "unconfirmed": [
    "poster",
    "verify"
   ],
   "source_urls": [
    "https://dwd.wi.gov/wc/employers/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  },
  {
   "jurisdiction_code": "WY",
   "jurisdiction": "Wyoming",
   "rule.rule.kind": "industry",
   "rule.rule.n": null,
   "construction.n": null,
   "monopolistic": true,
   "verify.url": null,
   "unconfirmed": [
    "owners",
    "contractors",
    "self_insurance",
    "penalty",
    "poster",
    "verify"
   ],
   "source_urls": [
    "https://dws.wyo.gov/es/dws-division/workers-compensation/employers/"
   ],
   "checked": "2026-11",
   "page_url": "https://mcc-solutionsnj.com/bookkeeping/workers-comp-requirements-by-state"
  }
 ]
}