California
For California, employee threshold is one employee; who counts toward the threshold is all employees; owner/officer inclusion or exemption is Roofers without employees are still required to carry workers' compensation insurance; issuing authority is California Department of Industrial Relations, Division of Workers' Compensation; notes is Out-of-state employers may need workers' compensation coverage if they have any employees regularly working in California, or if they enter into a contract of employment in California, recorded from its source on 2026-08-12.
- State
- California our reading
- Employee threshold
- one employee verified
- Who counts toward the threshold
- all employees
- Owner/officer inclusion or exemption
- Roofers without employees are still required to carry workers' compensation insurance.
- Issuing authority
- California Department of Industrial Relations, Division of Workers' Compensation
- Notes
- Out-of-state employers may need workers' compensation coverage if they have any employees regularly working in California, or if they enter into a contract of employment in California.
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
California employers are required by law to have workers' compensation insurance, even if they have only one employee. And, if your employees get hurt or sick because of work, you are required to pay for workers' compensation benefits.
— dir.ca.gov, retrieved 2026-08-12
Source
- dir.ca.govhttps://www.dir.ca.gov/dwc/employer.htm