{ "name": "State employment law headcount triggers that deviate from federal thresholds", "description": "Employee-count thresholds at which state-specific employment laws kick in, focusing on where states deviate from the federal floor. Each record is one state and one law category (mini-COBRA, mini-WARN, state anti-discrimination, state family leave, workers compensation), giving the state's threshold, the federal threshold for comparison, how they differ, and the statute citation. Answers 'at how many employees does [state law] start applying in [state]' and 'does [state] have a mini-COBRA / mini-WARN / state family leave law'. Companion to the existing regulatory-threshold-triggers asset which covers federal thresholds only.", "url": "https://referencesource.org/state-employment-law-headcount-triggers/", "licence": "Facts extracted from state labor department pages, HR education sites, and insurance industry guides; statutory thresholds are not copyrightable", "last_verified": "2026-08-14", "stale_after": "2027-02-10", "sources": [ "https://efte.twc.texas.gov/thresholds_for_coverage.html", "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "https://layoffcalculator.com/insights/state-mini-warn-guide", "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/" ], "records": [ { "state": "Texas", "law_category": "anti-discrimination", "state_law_name": "Chapter 21 (Texas Labor Code) - Sexual harassment", "state_threshold": "1", "federal_threshold": "15", "key_differences": "Texas lowers the threshold for sexual harassment liability to one employee, compared to Title VII's 15-employee threshold. Applies to any employer or individual who acts in the interest of an employer toward an employee.", "coverage_duration_or_scope": "Sexual harassment claims; applies to any employer or individual who acts in the interest of an employer toward an employee", "statute_citation": "\u00a7 21.141(1)", "id": "anti-discrimination-texas", "url": "https://referencesource.org/state-employment-law-headcount-triggers/anti-discrimination-texas/", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Small Employer Health Insurance Availability Act (Texas COBRA) | Health benefit continuation - state law | 4 employees | Any | Immigration Reform and Control Act | National origin/U.S. citizenship | 4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation | 15 employees |", "verified_fields": [ "federal_threshold", "state" ], "derived_fields": [ "law_category" ], "disagreements": [ { "field": "state_law_name", "versions": [ { "value": "Chapter 21 (Texas Labor Code) - Sexual harassment", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Small Employer Health Insurance Availability Act (Texas COBRA) | Health benefit continuation - state law | 4 employees | Any | Immigration Reform and Control Act | National origin/U.S. citizenship | 4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation | 15 employees |", "as_of": "2026-08-14" }, { "value": "Chapter 21 (Texas Labor Code)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Unemployment Compensation Act | Unemployment compensation | 15 employees | Any | Title VII , ADA , GINA , Chapter 21 (Texas Labor Code) | Race, color, gender, religion, national origin, disability, age (state law), genetic information |", "as_of": "2026-08-14" } ] }, { "field": "state_threshold", "versions": [ { "value": "1", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Small Employer Health Insurance Availability Act (Texas COBRA) | Health benefit continuation - state law | 4 employees | Any | Immigration Reform and Control Act | National origin/U.S. citizenship | 4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation | 15 employees |", "as_of": "2026-08-14" }, { "value": "15", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Unemployment Compensation Act | Unemployment compensation | 15 employees | Any | Title VII , ADA , GINA , Chapter 21 (Texas Labor Code) | Race, color, gender, religion, national origin, disability, age (state law), genetic information |", "as_of": "2026-08-14" } ] }, { "field": "key_differences", "versions": [ { "value": "Texas lowers the threshold for sexual harassment liability to one employee, compared to Title VII's 15-employee threshold. Applies to any employer or individual who acts in the interest of an employer toward an employee.", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Small Employer Health Insurance Availability Act (Texas COBRA) | Health benefit continuation - state law | 4 employees | Any | Immigration Reform and Control Act | National origin/U.S. citizenship | 4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation | 15 employees |", "as_of": "2026-08-14" }, { "value": "State law matches the federal 15-employee threshold but adds age as a state-law protected class at 15 employees, whereas the federal ADEA requires 20 employees for age discrimination coverage", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Unemployment Compensation Act | Unemployment compensation | 15 employees | Any | Title VII , ADA , GINA , Chapter 21 (Texas Labor Code) | Race, color, gender, religion, national origin, disability, age (state law), genetic information |", "as_of": "2026-08-14" } ] }, { "field": "coverage_duration_or_scope", "versions": [ { "value": "Sexual harassment claims; applies to any employer or individual who acts in the interest of an employer toward an employee", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Small Employer Health Insurance Availability Act (Texas COBRA) | Health benefit continuation - state law | 4 employees | Any | Immigration Reform and Control Act | National origin/U.S. citizenship | 4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation | 15 employees |", "as_of": "2026-08-14" }, { "value": "Race, color, gender, religion, national origin, disability, age (state law), genetic information", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Unemployment Compensation Act | Unemployment compensation | 15 employees | Any | Title VII , ADA , GINA , Chapter 21 (Texas Labor Code) | Race, color, gender, religion, national origin, disability, age (state law), genetic information |", "as_of": "2026-08-14" } ] }, { "field": "statute_citation", "versions": [ { "value": "\u00a7 21.141(1)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Small Employer Health Insurance Availability Act (Texas COBRA) | Health benefit continuation - state law | 4 employees | Any | Immigration Reform and Control Act | National origin/U.S. citizenship | 4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation | 15 employees |", "as_of": "2026-08-14" }, { "value": "\u00a7 21.002(8)(A)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Unemployment Compensation Act | Unemployment compensation | 15 employees | Any | Title VII , ADA , GINA , Chapter 21 (Texas Labor Code) | Race, color, gender, religion, national origin, disability, age (state law), genetic information |", "as_of": "2026-08-14" } ] } ] }, { "state": "California", "law_category": "continuation coverage", "state_law_name": "Cal-COBRA", "state_threshold": "2", "federal_threshold": "20", "key_differences": "lower threshold (2 vs 20), longer duration (36 months vs 18 months), also serves as extension for employees exhausting federal COBRA", "coverage_duration_or_scope": "Up to 36 months", "id": "continuation-coverage-california", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-california/", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Employers below this threshold are exempt from federal COBRA but may still be subject to their state’s continuation coverage statute. Understanding State Mini-COBRA Laws: The Basics State mini-COBRA laws are state-enacted statutes requiring employers — typically those too small for federal COBRA — to offer continuation of group health coverage to employees and dependents after a qualifying event. As of 2026, more than 40 states plus the District of Columbia have enacted some form of mini-COBRA law. These laws vary dramatically in their scope: Employer size thresholds — Some states cover employers with as few as 2 employees; others set the floor at 5 or more. Duration of coverage — Ranges from 3 months to 36 months, depending on the state. Qualifying events — Most follow the federal model, but some add additional triggers. Premium requirements — States may cap premiums at 100%–110% of the group rate. Notice obligations — Election periods and employer notification deadlines vary significantly. State-by-State Comparison: Key Mini-COBRA Laws Below is a comparison of state mini-COBRA laws in seven states HR professionals most frequently encounter. California (Cal-COBRA) Employer Size: 2–19 employees Duration: Up to 36 months — one of the longest in the country Premium: Up to 110% of the group rate Key Detail: Cal-COBRA also serves as an extension for employees exhausting federal COBRA. An employee who received 18 months of federal COBRA may receive an additional 18 months under Cal-COBRA, totaling 36 months. Health plans administer Cal-COBRA, not employers directly. New York Employer Size: Fewer than 20 employees (also extends coverage for larger employers) Duration:", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "key_differences", "state", "state_law_name", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Colorado", "law_category": "continuation coverage", "state_law_name": "Colorado Mini-COBRA", "state_threshold": "Fewer than 20", "federal_threshold": "20", "key_differences": "mirrors federal COBRA duration (18 months), employees must be notified within 30 days and have 30 days to elect coverage", "coverage_duration_or_scope": "Up to 18 months", "id": "continuation-coverage-colorado", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-colorado/", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Colorado Employer Size: Fewer than 20 employees Duration: Up to 18 months Premium: Up to 102% of the group rate Key Detail: Mirrors federal COBRA duration. Employees must be notified within 30 days of the qualifying event and have 30 days to elect coverage.", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Illinois", "law_category": "continuation coverage", "state_law_name": "Illinois Mini-COBRA", "state_threshold": "Fewer than 20", "federal_threshold": "20", "key_differences": "shorter duration (12 months vs 18 months), applies to insured health plans only (not self-funded)", "coverage_duration_or_scope": "Up to 12 months", "id": "continuation-coverage-illinois", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-illinois/", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Illinois Employer Size: Fewer than 20 employees Duration: Up to 12 months Premium: Up to 102% of the group rate Key Detail: Applies to insured health plans only (not self-funded). The shorter duration means employers must be precise in notices about the coverage window.", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Minnesota", "law_category": "continuation coverage", "state_law_name": "Minnesota Mini-COBRA", "state_threshold": "2", "federal_threshold": "20", "key_differences": "lower threshold (2 vs 20), mirrors federal COBRA duration (18 months), continuation coverage must be identical to coverage at time of qualifying event", "coverage_duration_or_scope": "Up to 18 months", "id": "continuation-coverage-minnesota", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-minnesota/", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Fewer than 20 employees Duration: Up to 18 months Premium: Up to 102% of the group rate Key Detail: Mirrors federal COBRA duration. Employees must be notified within 30 days of the qualifying event and have 30 days to elect coverage. Minnesota Employer Size: 2–19 employees Duration: Up to 18 months Premium: Up to 102% of the group rate Key Detail: Continuation coverage must be identical to the coverage the employee had at the time of the qualifying event.", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "New York", "law_category": "continuation coverage", "state_law_name": "New York Mini-COBRA", "state_threshold": "Fewer than 20", "federal_threshold": "20", "key_differences": "applies to all insured group health plans regardless of employer size, extends coverage beyond federal COBRA period for employers with 20+ employees, longer duration (36 months vs 18 months), lower premium cap (102% vs no federal cap)", "coverage_duration_or_scope": "Up to 36 months", "id": "continuation-coverage-new-york", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-new-york/", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "New York Employer Size: Fewer than 20 employees (also extends coverage for larger employers) Duration: Up to 36 months Premium: Up to 102% of the group rate Key Detail: Applies to all insured group health plans regardless of employer size. For employers with 20+ employees, New York law extends coverage beyond the federal COBRA period.", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Oregon", "law_category": "continuation coverage", "state_law_name": "Oregon Mini-COBRA", "state_threshold": "Fewer than 20", "federal_threshold": "20", "key_differences": "shorter duration (9 months vs 18 months), employees have only 10 days to elect continuation (vs 60 days federal)", "coverage_duration_or_scope": "Up to 9 months", "id": "continuation-coverage-oregon", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-oregon/", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Continuation coverage must be identical to the coverage the employee had at the time of the qualifying event. Oregon Employer Size: Fewer than 20 employees Duration: Up to 9 months Premium:", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Texas", "law_category": "continuation coverage", "state_law_name": "Small Employer Health Insurance Availability Act (Texas COBRA)", "state_threshold": "2", "federal_threshold": "20", "key_differences": "Texas COBRA applies to employers with 2-50 employees, far below the federal COBRA threshold of 20. Provides nine months of continuation coverage for employers not covered by federal COBRA, and six months of additional coverage after federal COBRA ends for employers with 20-50 employees.", "coverage_duration_or_scope": "Nine months for employers with 2-19 employees (not covered by federal COBRA); six months after federal COBRA exhaustion for employers with 20-50 employees", "statute_citation": "Texas Insurance Code, Sections 1501.002(4, 14)", "id": "continuation-coverage-texas", "url": "https://referencesource.org/state-employment-law-headcount-triggers/continuation-coverage-texas/", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Insurance Code, Sections 1501.002(4, 14) : Top of Page \"'Small employer' means a person who employed an average of at least two employees, but not more than 50 eligible employees on business days during the preceding calendar year and who employs at least two employees on the first day of the plan year. The term includes a governmental entity ...\" \"'Employee' means an individual employed by an employer.\", meaning that the common-law direction and control test for employment applies in this statute. For employers with 20 to 50 employees, the six months of state health benefit continuation coverage begins after the federal COBRA period ends;", "verified_fields": [ "federal_threshold", "state", "statute_citation" ], "derived_fields": [ "law_category" ], "disagreements": [ { "field": "state_law_name", "versions": [ { "value": "Small Employer Health Insurance Availability Act (Texas COBRA)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Insurance Code, Sections 1501.002(4, 14) : Top of Page \"'Small employer' means a person who employed an average of at least two employees, but not more than 50 eligible employees on business days during the preceding calendar year and who employs at least two employees on the first day of the plan year. The term includes a governmental entity ...\" \"'Employee' means an individual employed by an employer.\", meaning that the common-law direction and control test for employment applies in this statute. For employers with 20 to 50 employees, the six months of state health benefit continuation coverage begins after the federal COBRA period ends;", "as_of": "2026-08-14" }, { "value": "Texas Mini-COBRA", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Texas Employer Size: Fewer than 20 employees Duration: Up to 6 months (9 months for disability-related events) Premium: Up to 100% of the group rate (no administrative surcharge) Key Detail: Among the more limited state laws. Employers must notify the insurer within 30 days of the qualifying event.", "as_of": "2026-08-14" } ] }, { "field": "state_threshold", "versions": [ { "value": "2", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Insurance Code, Sections 1501.002(4, 14) : Top of Page \"'Small employer' means a person who employed an average of at least two employees, but not more than 50 eligible employees on business days during the preceding calendar year and who employs at least two employees on the first day of the plan year. The term includes a governmental entity ...\" \"'Employee' means an individual employed by an employer.\", meaning that the common-law direction and control test for employment applies in this statute. For employers with 20 to 50 employees, the six months of state health benefit continuation coverage begins after the federal COBRA period ends;", "as_of": "2026-08-14" }, { "value": "Fewer than 20", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Texas Employer Size: Fewer than 20 employees Duration: Up to 6 months (9 months for disability-related events) Premium: Up to 100% of the group rate (no administrative surcharge) Key Detail: Among the more limited state laws. Employers must notify the insurer within 30 days of the qualifying event.", "as_of": "2026-08-14" } ] }, { "field": "key_differences", "versions": [ { "value": "Texas COBRA applies to employers with 2-50 employees, far below the federal COBRA threshold of 20. Provides nine months of continuation coverage for employers not covered by federal COBRA, and six months of additional coverage after federal COBRA ends for employers with 20-50 employees.", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Insurance Code, Sections 1501.002(4, 14) : Top of Page \"'Small employer' means a person who employed an average of at least two employees, but not more than 50 eligible employees on business days during the preceding calendar year and who employs at least two employees on the first day of the plan year. The term includes a governmental entity ...\" \"'Employee' means an individual employed by an employer.\", meaning that the common-law direction and control test for employment applies in this statute. For employers with 20 to 50 employees, the six months of state health benefit continuation coverage begins after the federal COBRA period ends;", "as_of": "2026-08-14" }, { "value": "shorter duration (6 months vs 18 months), no administrative surcharge (100% vs 102% federal), employer must notify insurer within 30 days of qualifying event", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Texas Employer Size: Fewer than 20 employees Duration: Up to 6 months (9 months for disability-related events) Premium: Up to 100% of the group rate (no administrative surcharge) Key Detail: Among the more limited state laws. Employers must notify the insurer within 30 days of the qualifying event.", "as_of": "2026-08-14" } ] }, { "field": "coverage_duration_or_scope", "versions": [ { "value": "Nine months for employers with 2-19 employees (not covered by federal COBRA); six months after federal COBRA exhaustion for employers with 20-50 employees", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "Texas Insurance Code, Sections 1501.002(4, 14) : Top of Page \"'Small employer' means a person who employed an average of at least two employees, but not more than 50 eligible employees on business days during the preceding calendar year and who employs at least two employees on the first day of the plan year. The term includes a governmental entity ...\" \"'Employee' means an individual employed by an employer.\", meaning that the common-law direction and control test for employment applies in this statute. For employers with 20 to 50 employees, the six months of state health benefit continuation coverage begins after the federal COBRA period ends;", "as_of": "2026-08-14" }, { "value": "Up to 6 months (9 months for disability-related events)", "source": "https://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358", "source_quote": "Texas Employer Size: Fewer than 20 employees Duration: Up to 6 months (9 months for disability-related events) Premium: Up to 100% of the group rate (no administrative surcharge) Key Detail: Among the more limited state laws. Employers must notify the insurer within 30 days of the qualifying event.", "as_of": "2026-08-14" } ] } ] }, { "state": "California", "law_category": "layoff notification", "state_law_name": "Cal-WARN", "state_threshold": "75", "federal_threshold": "100", "key_differences": "lower threshold (75 vs 100 employees), applies to plant closings, mass layoffs, and relocations", "coverage_duration_or_scope": "60 days", "id": "layoff-notification-california", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-california/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "California (Cal-WARN) California's WARN Act covers employers with 75 or more employees, according to the California Employment Development Department . [ 6 ] The threshold is 75 workers, not the federal 100, per the California DIR . [ 7 ] Cal-WARN requires 60 days of written notice, matching the federal period.", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "state", "state_law_name", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Illinois", "law_category": "layoff notification", "state_law_name": "IL-WARN", "state_threshold": "75", "federal_threshold": "100", "key_differences": "lower threshold (75 vs 100 employees)", "coverage_duration_or_scope": "60 days", "statute_citation": "820 ILCS 65", "id": "layoff-notification-illinois", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-illinois/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "Illinois | IL-WARN (820 ILCS 65) | 75 | 60 | No", "verified_fields": [ "state", "state_law_name", "state_threshold", "statute_citation" ], "derived_fields": [ "law_category" ] }, { "state": "New Jersey", "law_category": "layoff notification", "state_law_name": "NJ WARN", "state_threshold": "100", "federal_threshold": "100", "key_differences": "same threshold as federal (100 employees), longer notice period (90 days vs 60 days), mandatory severance pay (one week per year of service)", "coverage_duration_or_scope": "90 days", "statute_citation": "N.J.S.A. 34:21-1", "id": "layoff-notification-new-jersey", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-new-jersey/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "New Jersey | NJ WARN (N.J.S.A. 34:21-1) | 100 | 90 | Yes", "verified_fields": [ "federal_threshold", "state", "state_law_name", "state_threshold", "statute_citation" ], "derived_fields": [ "law_category" ] }, { "state": "New York", "law_category": "layoff notification", "state_law_name": "NY-WARN", "state_threshold": "50", "federal_threshold": "100", "key_differences": "lower threshold (50 vs 100 employees), longer notice period (90 days vs 60 days federal)", "coverage_duration_or_scope": "90 days", "id": "layoff-notification-new-york", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-new-york/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "New York | NY-WARN | 50 | 90 | No", "verified_fields": [ "state", "state_law_name", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Tennessee", "law_category": "layoff notification", "state_law_name": "TN Plant Closing Act", "state_threshold": "50-99 (partial)", "federal_threshold": "100", "key_differences": "lower threshold (50-99 employees, partial coverage), applies to plant closings below federal threshold", "coverage_duration_or_scope": "60 days", "id": "layoff-notification-tennessee", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-tennessee/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "Tennessee | TN Plant Closing Act | 50-99 (partial) | 60 | No", "verified_fields": [ "key_differences", "state", "state_law_name", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Washington", "law_category": "layoff notification", "state_law_name": "WA Mini-WARN", "state_threshold": "50", "federal_threshold": "100", "key_differences": "lower threshold (50 vs 100 employees), effective July 27, 2025", "coverage_duration_or_scope": "60 days", "statute_citation": "RCW 50.110", "id": "layoff-notification-washington", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-washington/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "Washington | WA Mini-WARN (RCW 50.110, eff. July 27, 2025) | 50 | 60 | No", "verified_fields": [ "state", "state_law_name", "state_threshold", "statute_citation" ], "derived_fields": [ "law_category" ] }, { "state": "Wisconsin", "law_category": "layoff notification", "state_law_name": "WI Business Closing & Mass Layoff Law", "state_threshold": "50", "federal_threshold": "100", "key_differences": "lower threshold (50 vs 100 employees)", "coverage_duration_or_scope": "60 days", "statute_citation": "Wis. Stat. \u00a7 109.07", "id": "layoff-notification-wisconsin", "url": "https://referencesource.org/state-employment-law-headcount-triggers/layoff-notification-wisconsin/", "source": "https://layoffcalculator.com/insights/state-mini-warn-guide", "source_quote": "Wisconsin | WI Business Closing & Mass Layoff Law (Wis. Stat. \u00a7 109.07) | 50 | 60 | No", "verified_fields": [ "state", "state_law_name", "state_threshold", "statute_citation" ], "derived_fields": [ "law_category" ] }, { "state": "Texas", "law_category": "other", "state_law_name": "Texas Payday Law", "state_threshold": "1", "federal_threshold": "1", "key_differences": "State payday law applies to any private-sector employer with at least one employee, matching FLSA's general applicability but specifically addressing anything relating to employee pay under Texas state law", "coverage_duration_or_scope": "Anything relating to employee pay", "statute_citation": "Texas Labor Code, Chapter 61, \u00a7 61.001(4)", "id": "other-texas", "url": "https://referencesource.org/state-employment-law-headcount-triggers/other-texas/", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | Any private-sector employer | Texas Payday Law | Anything relating to employee pay", "verified_fields": [ "coverage_duration_or_scope", "federal_threshold", "state", "state_law_name", "state_threshold" ], "derived_fields": [ "law_category" ], "disagreements": [ { "field": "state_law_name", "versions": [ { "value": "Texas Payday Law", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | Any private-sector employer | Texas Payday Law | Anything relating to employee pay", "as_of": "2026-08-14" }, { "value": "Texas Unemployment Compensation Act (for-profit/government)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | For-profit/government | Federal Unemployment Tax Act and Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" }, { "value": "Texas Unemployment Compensation Act (non-profit)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" } ] }, { "field": "state_threshold", "versions": [ { "value": "1", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | Any private-sector employer | Texas Payday Law | Anything relating to employee pay", "as_of": "2026-08-14" }, { "value": "1", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | For-profit/government | Federal Unemployment Tax Act and Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" }, { "value": "4", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" } ] }, { "field": "key_differences", "versions": [ { "value": "State payday law applies to any private-sector employer with at least one employee, matching FLSA's general applicability but specifically addressing anything relating to employee pay under Texas state law", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | Any private-sector employer | Texas Payday Law | Anything relating to employee pay", "as_of": "2026-08-14" }, { "value": "Mirrors the federal threshold; both federal and state unemployment compensation laws apply to for-profit employers and government entities with at least one employee", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | For-profit/government | Federal Unemployment Tax Act and Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" }, { "value": "Non-profit employers in Texas must have four or more employees to be covered by the state unemployment compensation act, compared to the federal threshold of one employee", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" } ] }, { "field": "coverage_duration_or_scope", "versions": [ { "value": "Anything relating to employee pay", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | Any private-sector employer | Texas Payday Law | Anything relating to employee pay", "as_of": "2026-08-14" }, { "value": "Unemployment compensation for for-profit and government employers", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | For-profit/government | Federal Unemployment Tax Act and Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" }, { "value": "Unemployment compensation for non-profit employers", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" } ] }, { "field": "statute_citation", "versions": [ { "value": "Texas Labor Code, Chapter 61, \u00a7 61.001(4)", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | Any private-sector employer | Texas Payday Law | Anything relating to employee pay", "as_of": "2026-08-14" }, { "value": "Texas Labor Code, Chapter 201, \u00a7\u00a7 201.021(a) and 201.023", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "1 employee | For-profit/government | Federal Unemployment Tax Act and Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" }, { "value": "Texas Labor Code, Chapter 201", "source": "https://efte.twc.texas.gov/thresholds_for_coverage.html", "source_quote": "4 employees | Non-profit | Texas Unemployment Compensation Act | Unemployment compensation", "as_of": "2026-08-14" } ] } ] }, { "state": "Alabama", "law_category": "workers compensation", "state_threshold": "5 or more", "key_differences": "Sole proprietor or partner: Excluded but have the option to include themselves. Corporate officer or member of an LLC: Alabama includes you, but you have the option to exclude yourself.", "coverage_duration_or_scope": "Includes officers of a corporation or members of an LLC.", "id": "workers-compensation-alabama", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-alabama/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Alabama | 5 or more | Includes officers of a corporation or members of an LLC. | Sole proprietor or partner: Excluded but have the option to include themselves. Corporate officer or member of an LLC: Alabama includes you, but you have the option to exclude yourself.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Alaska", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but have the option to include themselves. For-profit corporate officers: Included but can elect to be exempted. Member of an LLC: Excluded, but you have the option of being included.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-alaska", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-alaska/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Alaska | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded but have the option to include themselves. For-profit corporate officers: Included but can elect to be exempted. Member of an LLC: Excluded, but you have the option of being included.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Arizona", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Domestic workers do not need coverage. Sole proprietors do not need coverage. Independent contractors do not need to be covered. Employees may voluntarily reject coverage in writing, which the employer must file with the carrier.", "coverage_duration_or_scope": "Mandatory regardless of the number of workers, whether part-time, full-time, minors, immigration status, or family members.", "id": "workers-compensation-arizona", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-arizona/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Arizona | 1 or more | Mandatory regardless of the number of workers, whether part-time, full-time, minors, immigration status, or family members. | Domestic workers do not need coverage. Sole proprietors do not need coverage. Independent contractors do not need to be covered. Employees may voluntarily reject coverage in writing, which the employer must file with the carrier.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Arkansas", "law_category": "workers compensation", "state_threshold": "3 or more", "key_differences": "Sole proprietor or partner: Excluded but have the option to include themselves. Corporate officers or member of an LLC: Included but can elect to be exempted.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-arkansas", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-arkansas/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Arkansas | 3 or more | Includes all employees. | Sole proprietor or partner: Excluded but have the option to include themselves. Corporate officers or member of an LLC: Included but can elect to be exempted.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "California", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Roofers must carry coverage even with no employees. Sole proprietor: Excluded but may include themselves. Directors and officers must be included unless the corporation is fully owned by the directors and officers.", "coverage_duration_or_scope": "May include gig economy workers.", "id": "workers-compensation-california", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-california/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "California | 1 or more | May include gig economy workers. | Roofers must carry coverage even with no employees. Sole proprietor: Excluded but may include themselves. Directors and officers must be included unless the corporation is fully owned by the directors and officers.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Colorado", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may include themselves. Some limited, part-time domestic and maintenance workers may not need coverage. Corporate officers and LLC members are included, but if you own at least 10% you can opt out.", "coverage_duration_or_scope": "Includes all employees, even part-time.", "id": "workers-compensation-colorado", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-colorado/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Colorado | 1 or more | Includes all employees, even part-time. | Sole proprietor or partner: Excluded but may include themselves. Some limited, part-time domestic and maintenance workers may not need coverage. Corporate officers and LLC members are included, but if you own at least 10% you can opt out.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Connecticut", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietors: Excluded but may opt in. Partners: Included but may opt out. Corporate officers and LLC members: Included but may opt out.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-connecticut", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-connecticut/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Connecticut | 1 or more | Includes all employees. | Sole proprietors: Excluded but may opt in. Partners: Included but may opt out. Corporate officers and LLC members: Included but may opt out.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Delaware", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may include themselves. Immediate family member of a sole proprietor or partner: Included but may opt out. Corporate officers or LLC members: Included, but up to eight officer-stockholders or four LLC members may exclude themselves.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-delaware", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-delaware/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Delaware | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded but may include themselves. Immediate family member of a sole proprietor or partner: Included but may opt out. Corporate officers or LLC members: Included, but up to eight officer-stockholders or four LLC members may exclude themselves.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Florida", "law_category": "workers compensation", "state_threshold": "4 or more", "key_differences": "Officers and LLC members may exempt themselves. Sole proprietors and partners are not required but may opt in. Construction: coverage required with one or more employees. Agriculture: required with six or more employees.", "coverage_duration_or_scope": "Four or more part- or full-time employees, including corporate officers and LLC members.", "id": "workers-compensation-florida", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-florida/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Florida | 4 or more | Four or more part- or full-time employees, including corporate officers and LLC members. | Officers and LLC members may exempt themselves. Sole proprietors and partners are not required but may opt in. Construction: coverage required with one or more employees. Agriculture: required with six or more employees.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Georgia", "law_category": "workers compensation", "state_threshold": "3 or more", "key_differences": "Up to five officers may waive coverage on themselves.", "coverage_duration_or_scope": "Three or more full-time, part-time, temporary, and seasonal W-2 workers.", "id": "workers-compensation-georgia", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-georgia/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Georgia | 3 or more | Three or more full-time, part-time, temporary, and seasonal W-2 workers. | Up to five officers may waive coverage on themselves.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Hawaii", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Corporate officer owning at least 50%: Excluded but may opt in. LLC members: Included.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-hawaii", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-hawaii/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Hawaii | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded but may opt in. Corporate officer owning at least 50%: Excluded but may opt in. LLC members: Included.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Idaho", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietors, partners, corporate officers (owning at least 10%), and LLC members are automatically excluded but can opt in.", "coverage_duration_or_scope": "Includes full-time, part-time, seasonal, and occasional employees.", "id": "workers-compensation-idaho", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-idaho/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Idaho | 1 or more | Includes full-time, part-time, seasonal, and occasional employees. | Sole proprietors, partners, corporate officers (owning at least 10%), and LLC members are automatically excluded but can opt in.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Illinois", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietors, partners, corporate officers, LLC members: Not typically required but may opt in. Hazardous industries: Anyone in construction, trucking, or other extra-hazardous work must be covered, even owners.", "coverage_duration_or_scope": "Full-time, part-time, and most family members working for the business.", "id": "workers-compensation-illinois", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-illinois/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Illinois | 1 or more | Full-time, part-time, and most family members working for the business. | Sole proprietors, partners, corporate officers, LLC members: Not typically required but may opt in. Hazardous industries: Anyone in construction, trucking, or other extra-hazardous work must be covered, even owners.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Indiana", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Licensed real estate agents are not employees. Independent contractors in building or construction must certify with the Indiana Worker's Compensation Board annually for an exemption.", "coverage_duration_or_scope": "Full- and part-time employees.", "id": "workers-compensation-indiana", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-indiana/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " Indiana | 1 or more | Full- and part-time employees. |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Iowa", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Qualifying contractors are not employees. Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officers: Included, but up to four may exclude themselves via the rejection form.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-iowa", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-iowa/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " Iowa | 1 or more | Includes all employees. |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Kansas", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Independent contractors with no employees may exempt themselves. Sole proprietors and partners: Excluded but may opt in. Corporate officers owning 10% or more may opt out. LLC members are treated like partners and excluded, but may opt in.", "coverage_duration_or_scope": "Full- and part-time employees.", "id": "workers-compensation-kansas", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-kansas/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Kansas | 1 or more | Full- and part-time employees. | Independent contractors with no employees may exempt themselves. Sole proprietors and partners: Excluded but may opt in. Corporate officers owning 10% or more may opt out. LLC members are treated like partners and excluded, but may opt in.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Kentucky", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietors: Excluded but may opt in. Independent contractors: Excluded. Corporate officers: Included but may file a written rejection. Partners or LLC members: Exempt under certain conditions. Out-of-state employers with work in Kentucky must provide Kentucky coverage.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-kentucky", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-kentucky/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Kentucky | 1 or more | Includes all employees. | Sole proprietors: Excluded but may opt in. Independent contractors: Excluded. Corporate officers: Included but may file a written rejection. Partners or LLC members: Exempt under certain conditions. Out-of-state employers with work in Kentucky must provide Kentucky coverage.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Louisiana", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Subcontractors may need to show proof of coverage. Licensed real estate agents are exempt. Sole proprietors, officers, and partners are counted but may opt out. LLC members are included but may opt out if they own 10% or more. Certain domestic, nonprofit, and public roles may be exempt.", "coverage_duration_or_scope": "One or more employees working in Louisiana.", "id": "workers-compensation-louisiana", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-louisiana/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Louisiana | 1 or more | One or more employees working in Louisiana. | Subcontractors may need to show proof of coverage. Licensed real estate agents are exempt. Sole proprietors, officers, and partners are counted but may opt out. LLC members are included but may opt out if they own 10% or more. Certain domestic, nonprofit, and public roles may be exempt.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Maine", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Corporate officer: Included but may opt out if owning 20% or more of voting stock. LLC member: Excluded but may opt in.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-maine", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-maine/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Maine | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded but may opt in. Corporate officer: Included but may opt out if owning 20% or more of voting stock. LLC member: Excluded but may opt in.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Maryland", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Some officers and LLC members may exclude themselves. Sole proprietors and partners are automatically excluded and must elect to include themselves.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-maryland", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-maryland/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Maryland | 1 or more | Includes all employees. | Some officers and LLC members may exclude themselves. Sole proprietors and partners are automatically excluded and must elect to include themselves.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Massachusetts", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Domestic employees working under 16 hours a week. LLC members, LLP partners, and sole proprietors of unincorporated businesses. Officers owning at least 25% may request an exemption. Commission-only real estate agents. Certain lease-basis taxi drivers.", "coverage_duration_or_scope": "Includes all employees, including family members.", "id": "workers-compensation-massachusetts", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-massachusetts/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Massachusetts | 1 or more | Includes all employees, including family members. | Domestic employees working under 16 hours a week. LLC members, LLP partners, and sole proprietors of unincorporated businesses. Officers owning at least 25% may request an exemption. Commission-only real estate agents. Certain lease-basis taxi drivers.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Michigan", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Agricultural employers: required at three or more full-time employees. Sole proprietorship: spouse, child, or parent may be excluded. Stock corporation: officers owning 10% or more may be excluded. Partners may be excluded. LLC managers owning 10% or more may be excluded.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-michigan", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-michigan/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Michigan | 1 or more | Includes all employees. | Agricultural employers: required at three or more full-time employees. Sole proprietorship: spouse, child, or parent may be excluded. Stock corporation: officers owning 10% or more may be excluded. Partners may be excluded. LLC managers owning 10% or more may be excluded.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Minnesota", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor: You and immediate family can opt out if there are no other employees. Partner: Excluded if all employees are partners or immediate family, but may opt in. Officers and LLC members: Exempt if all employees are officers, members, or immediate family, but may opt in.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-minnesota", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-minnesota/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Minnesota | 1 or more | Includes all employees. | Sole proprietor: You and immediate family can opt out if there are no other employees. Partner: Excluded if all employees are partners or immediate family, but may opt in. Officers and LLC members: Exempt if all employees are officers, members, or immediate family, but may opt in.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Mississippi", "law_category": "workers compensation", "state_threshold": "5 or more", "key_differences": "Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out. Employee owning 15% or more stock may exempt themselves.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-mississippi", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-mississippi/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Mississippi | 5 or more | Includes all employees. | Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out. Employee owning 15% or more stock may exempt themselves.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Missouri", "law_category": "workers compensation", "state_threshold": "5 or more", "key_differences": "Railroad, postal, and maritime workers are covered under federal law. Farm labor, domestic servants in a private home, occasional laborers, and qualified real estate agents are exempt.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-missouri", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-missouri/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Missouri | 5 or more | Includes all employees. | Railroad, postal, and maritime workers are covered under federal law. Farm labor, domestic servants in a private home, occasional laborers, and qualified real estate agents are exempt.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Montana", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out.", "coverage_duration_or_scope": "All employees working in the state, full- and part-time.", "id": "workers-compensation-montana", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-montana/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Montana | 1 or more | All employees working in the state, full- and part-time. | Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Nebraska", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officer: Included but may opt out if owning 25% or more stock.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-nebraska", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-nebraska/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Nebraska | 1 or more | Includes all employees. | Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officer: Included but may opt out if owning 25% or more stock.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Nevada", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietors and partners: Excluded but may opt in. Sole proprietors licensed as contractors or subcontractors must carry coverage. Officers and LLC members: Included but may opt out.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-nevada", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-nevada/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Nevada | 1 or more | Includes all employees. | Sole proprietors and partners: Excluded but may opt in. Sole proprietors licensed as contractors or subcontractors must carry coverage. Officers and LLC members: Included but may opt out.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "New Hampshire", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included, but up to three executive officers may opt out. Officers actively working at a construction site cannot be exempt.", "coverage_duration_or_scope": "Includes all employees, including family members.", "id": "workers-compensation-new-hampshire", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-new-hampshire/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "New Hampshire | 1 or more | Includes all employees, including family members. | Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included, but up to three executive officers may opt out. Officers actively working at a construction site cannot be exempt.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "New Jersey", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Corporate officers must be covered, but partners, LLC members, and the principal owner of a sole proprietorship do not need coverage.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-new-jersey", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-new-jersey/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "New Jersey | 1 or more | Includes all employees. | Corporate officers must be covered, but partners, LLC members, and the principal owner of a sole proprietorship do not need coverage.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "New Mexico", "law_category": "workers compensation", "state_threshold": "3 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included but may opt out if owning 10% or more. Contractors must be licensed by the Construction Industries Division and provide coverage if their employees must be licensed. Real estate salespersons are exempt.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-new-mexico", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-new-mexico/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "New Mexico | 3 or more | Includes all employees. | Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included but may opt out if owning 10% or more. Contractors must be licensed by the Construction Industries Division and provide coverage if their employees must be licensed. Real estate salespersons are exempt.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "New York", "law_category": "workers compensation", "state_threshold": "5 or more", "key_differences": "Sole proprietors, partners, and one- and two-person corporations do not have to carry coverage but may opt in.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-new-york", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-new-york/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "New York | 5 or more | Includes all employees. | Sole proprietors, partners, and one- and two-person corporations do not have to carry coverage but may opt in.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "North Carolina", "law_category": "workers compensation", "state_threshold": "3 or more", "key_differences": "Officers may waive their own coverage but still count toward the three-employee rule. Truck drivers must be covered even if treated as owner-operators. Agricultural employers are exempt unless they have 10 or more full-time, non-seasonal workers. Directly employed domestic servants are exempt.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-north-carolina", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-north-carolina/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "North Carolina | 3 or more | Includes all employees. | Officers may waive their own coverage but still count toward the three-employee rule. Truck drivers must be covered even if treated as owner-operators. Agricultural employers are exempt unless they have 10 or more full-time, non-seasonal workers. Directly employed domestic servants are exempt.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "North Dakota", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor, partner, officer, or LLC member: Excluded but may opt in. Independent contractors are exempt after filing the verification application. General contractors must secure coverage for subcontractors until the subs obtain their own. (Monopolistic state fund.)", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-north-dakota", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-north-dakota/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "North Dakota | 1 or more | Includes all employees. | Sole proprietor, partner, officer, or LLC member: Excluded but may opt in. Independent contractors are exempt after filing the verification application. General contractors must secure coverage for subcontractors until the subs obtain their own. (Monopolistic state fund.)", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Ohio", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Corporate officer: Included but may opt out. LLC member: Depends on the LLC's tax treatment (corporation, sole proprietor, or partnership). (Monopolistic state fund.)", "coverage_duration_or_scope": "All employees working in the state.", "id": "workers-compensation-ohio", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-ohio/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " Ohio | 1 or more | All employees working in the state. |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Oklahoma", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Officers and members owning 10% or more stock: Excluded but may opt in. \"Family five or fewer\": if you have up to five employees who are all immediate family, you are exempt.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-oklahoma", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-oklahoma/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " Oklahoma | 1 or more | Includes all employees. |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Oregon", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "More than 30 exemptions are outlined in Oregon law.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-oregon", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-oregon/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Oregon | 1 or more | Includes all employees. | More than 30 exemptions are outlined in Oregon law.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Pennsylvania", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "A business may be exempt if all workers are executive officers, domestic workers, federal workers, sole proprietors, or general partners.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-pennsylvania", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-pennsylvania/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Pennsylvania | 1 or more | Includes all employees. | A business may be exempt if all workers are executive officers, domestic workers, federal workers, sole proprietors, or general partners.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Rhode Island", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded. Officers and LLC members: Included but may opt out. Commission-only licensed real estate brokers, salespersons, and appraisers are exempt.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-rhode-island", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-rhode-island/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Rhode Island | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded. Officers and LLC members: Included but may opt out. Commission-only licensed real estate brokers, salespersons, and appraisers are exempt.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "South Carolina", "law_category": "workers compensation", "state_threshold": "4 or more", "key_differences": "Subcontractors may be treated as employees and covered under the general contractor's policy if they do not carry their own.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-south-carolina", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-south-carolina/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " South Carolina | 4 or more | Includes all employees. |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "South Dakota", "law_category": "workers compensation", "state_threshold": "Not mandated", "key_differences": "South Dakota does not legally require employers to carry workers' compensation insurance. Coverage is strongly recommended, because going without it removes the legal protections the system provides and exposes the business to lawsuits.", "coverage_duration_or_scope": "n/a", "id": "workers-compensation-south-dakota", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-south-dakota/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " South Dakota | Not mandated | n/a |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Tennessee", "law_category": "workers compensation", "state_threshold": "5 or more", "key_differences": "Owners must also cover themselves unless they request an exemption. (Construction and coal mining have stricter rules.)", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-tennessee", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-tennessee/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Tennessee | 5 or more | Includes all employees. | Owners must also cover themselves unless they request an exemption. (Construction and coal mining have stricter rules.)", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Texas", "law_category": "workers compensation", "state_threshold": "Not required", "key_differences": "Texas is the only state where private employers can opt out entirely. Companies with government building or construction contracts must carry coverage. Public and educational employers must carry coverage.", "coverage_duration_or_scope": "n/a", "id": "workers-compensation-texas", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-texas/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Texas | Not required | n/a | Texas is the only state where private employers can opt out entirely. Companies with government building or construction contracts must carry coverage. Public and educational employers must carry coverage.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Utah", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Some workers may not count: agricultural, casual or domestic workers, and real estate and insurance brokers. Businesses with no employees may not be required to carry coverage.", "coverage_duration_or_scope": "Includes full- and part-time employees.", "id": "workers-compensation-utah", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-utah/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Utah | 1 or more | Includes full- and part-time employees. | Some workers may not count: agricultural, casual or domestic workers, and real estate and insurance brokers. Businesses with no employees may not be required to carry coverage.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Vermont", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included but may opt out.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-vermont", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-vermont/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Vermont | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included but may opt out.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Virginia", "law_category": "workers compensation", "state_threshold": "2 or more", "key_differences": "Executive officers may reject coverage with proper notice to the employer and the Virginia Workers' Compensation Commission.", "coverage_duration_or_scope": "Includes full-time, part-time, seasonal, and temporary workers, minors, trainees, immigrants, and family members.", "id": "workers-compensation-virginia", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-virginia/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": " Virginia | 2 or more | Includes full-time, part-time, seasonal, and temporary workers, minors, trainees, immigrants, and family members. |", "verified_fields": [ "coverage_duration_or_scope", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Washington", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded but may purchase elective coverage. Officers and LLC members: May purchase elective coverage, or exclude themselves if they meet criteria. (Monopolistic state fund.)", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-washington", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-washington/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Washington | 1 or more | Includes all employees. | Sole proprietor or partner: Excluded but may purchase elective coverage. Officers and LLC members: May purchase elective coverage, or exclude themselves if they meet criteria. (Monopolistic state fund.)", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "West Virginia", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Included but may opt out. Corporate officer: Included but may opt out. LLC members: Included but may opt out; up to four managers, officers, or members may be excluded.", "coverage_duration_or_scope": "Includes all employees.", "id": "workers-compensation-west-virginia", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-west-virginia/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "West Virginia | 1 or more | Includes all employees. | Sole proprietor or partner: Included but may opt out. Corporate officer: Included but may opt out. LLC members: Included but may opt out; up to four managers, officers, or members may be excluded.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Wisconsin", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietors, partners, and LLC members are not employees and are excluded but may opt in. Corporate officers are included but may be excluded under certain conditions.", "coverage_duration_or_scope": "Includes full-time, part-time, family members, and minors.", "id": "workers-compensation-wisconsin", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-wisconsin/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Wisconsin | 1 or more | Includes full-time, part-time, family members, and minors. | Sole proprietors, partners, and LLC members are not employees and are excluded but may opt in. Corporate officers are included but may be excluded under certain conditions.", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] }, { "state": "Wyoming", "law_category": "workers compensation", "state_threshold": "1 or more", "key_differences": "Sole proprietor or partner: Excluded. Officers and LLC members: Excluded but may opt in. (Monopolistic state fund.)", "coverage_duration_or_scope": "All employees working in the state.", "id": "workers-compensation-wyoming", "url": "https://referencesource.org/state-employment-law-headcount-triggers/workers-compensation-wyoming/", "source": "https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/", "source_quote": "Wyoming | 1 or more | All employees working in the state. | Sole proprietor or partner: Excluded. Officers and LLC members: Excluded but may opt in. (Monopolistic state fund.)", "verified_fields": [ "coverage_duration_or_scope", "key_differences", "state", "state_threshold" ], "derived_fields": [ "law_category" ] } ] }