# Minnesota — State employment law headcount triggers that deviate from federal thresholds For Minnesota, law category is workers compensation; state threshold is 1 or more; key differences is 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 / scope is Includes all employees, recorded from its source on 2026-08-14. - **State:** Minnesota _(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:** 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: appears in the quote below)_ - **Coverage / scope:** Includes all employees. _(verified: appears in the quote below)_ ## What the source says > 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. ## 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/).