# California — State employment law headcount triggers that deviate from federal thresholds

For California, law category is workers compensation; state threshold is 1 or more; key differences is 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 / scope is May include gig economy workers, recorded from its source on 2026-08-14.

- **State:** California _(verified: appears in the quote below)_
- **Law category:** workers compensation _(our reading, not quoted from the source)_
- **State threshold:** 1 or more _(verified: appears in the quote below)_
- **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. _(verified: appears in the quote below)_
- **Coverage / scope:** May include gig economy workers. _(verified: appears in the quote below)_

## What the source says

> 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.

## Source

- https://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/

Last verified: 2026-08-14. Review by: 2027-02-10.
Part of [State employment law headcount triggers that deviate from federal thresholds](https://referencesource.org/state-employment-law-headcount-triggers/).