WORKERS COMPENSATION

EXCEPTION STATES

* ALABAMA      -                       Compulsory as to employers of 5 OR MORE.   Elective as to partners, corporate affairs, and sole proprietors.

   ARIZONA       -                       Compulsory.   Elective for working partners and “may be” rejected by employee.

* ARKANSAS    -                       Compulsory as to employers of 3 OR MORE.   Elective as to partners or sole proprietors.

   CALIFORNIA -                        Compulsory.  Elective for partners, working officers and directors, and sole proprietors.

   COLORADO -                         Compulsory.  Elective as to officers, employer and partners, and independent truckers.

   CONNECTICUT -                     Compulsory.  Elective to officers and partners.

   DELAWARE -                         Compulsory.  Elective to officers and partners.

                                                                        Farm Labor 

* FLORIDA -                              Compulsory as to employers of 4 OR MORE, or 1 OR MORE for construction related trades.  Elective for officers, partners and truckers.

* GEORGIA  -                            Compulsory as to employers of 3 OR MORE.  Elective for partners, officers and farm employers.

  IDAHO -                                  Compulsory.  Elective for partners, officers and farm employees.

  ILLINOIS -                               Compulsory.  Elective as to partners and officers.

  INDIANA -                               Compulsory.  Elective to sole proprietors or partners, farm. Corporate officers must insure.

  IOWA -                                    Compulsory.  Elective for officers, proprietors and partners.

  KANSAS -                               Compulsory.  Elective for partners, individuals and self-employed.  Required for officers.

  KENTUCKY -                           Compulsory.  Elective for owners, partners.  Required for officers.

  LOUISIANA -                           Compulsory.  Elective for officers, partners, and sole proprietors, and agricultural farm workers.

  MAINE -                                  Compulsory.  Elective for self insured, partners, or officers owning more than 20%, independent contractors, selected farm.

  MARYLAND -                          Compulsory.  Elective partners, sole proprietors, officers with more than 20%, certain farm workers, truckers.

  MASSACHUSETTS -               Compulsory – no exceptions.

* MICHIGAN -                            Compulsory as to all employers of  3 OR MORE.

  MINNESOTA -                         Compulsory.  Elective partners, officers, some farm.

* MISSISSIPPI -                         Compulsory as to all employers of 5 OR MORE – Elective officers, partners, sole proprietors, farm labor, independent contractors.

* MISSOURI -                            Compulsory as to all employers of 5 OR MORE.  Elective for partners and sole proprietors.  Construction industry 1 or more employees.

  MONTANA -                            Compulsory.  Elective officers, partners, sole proprietors, family members.

  NEBRASKA -                          Compulsory.  Elective officers 65% owners, sole proprietors, partners, self employed, farm labor.

  NEVADA -                              Compulsory.  Elective sole proprietors, farm labor.

  NEW HAMPSHIRE -                Compulsory.  Elective officers, partners, sole proprietors.

* NEW JERSEY -                      Elective.

* NEW MEXICO -                       Compulsory as to employers of  3 OR MORE.  Elective officers, partners, self-employed.  EXCEPTION – construction industry 100% required, farm labor exception.

  NEW YORK -                          Compulsory.  Elective partners, officers, self employed.

* NORTH CAROLINA -                Compulsory as to employers of  3 OR MORE.  Elective for officers, partners, sole proprietors, farm labor, logging less than 10.

  NORTH DAKOTA -                   Compulsory.  Elective officers, partners, sole proprietors, farm labor.

  OHIO -                                    Compulsory.  Elective partners and sole proproetors.

  OKLAHOMA -                          Compulsory officers, partners, sole proprietors, owners of truckers.

  OREGON -                              Compulsory.  Elective sole proprietors, partners (except for construction industry) officers, certain truckers.

  PENNSYLVANIA -                   Compulsory – Elective officers.

* RHODE ISLAND -                   Compulsory as to all employers of  4 OR MORE.  Elective partners and sole proprietors.

* SOUTH CAROLINA -                Compulsory as to all employers of  4 OR MORE.  Elective partners and sole proprietors, farm labor.

  SOUTH DAKOTA -                   Compulsory.  Elective farm labor, employer.

* TENNESSEE -                        Compulsory as to all employers of  5 OR MORE.  Elective officers, partners, sole proprietors.

* TEXAS -                                 Elective.

  UTAH -                                    Compulsory.  Elective officers. Partners, sole proprietors, farm labor less than 5.

  VERMONT -                            Compulsory.  Elective officers, partners, sole proprietors.

* VIRGINIA -                              Compulsory as to employers of  3 OR MORE.  Elective farm labor less than 2, partners, sole proprietors, officers.

  WASHINGTON -                      Compulsory.  Elective partners, sole proprietors, officers.

  WEST VIRGINIA -                    Compulsory.  Elective form labor with 5 or fewer, partners, officers, sole proprietors.

  WISCONSIN -                          Compulsory.  Elective farm labor 5 or fewer.

  WYOMING -                            Compulsory.  Elective officers, independent contractors, truckers, sole proprietors, partners.
 

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