Georgia
For Georgia, employee threshold is three or more persons; who counts toward the threshold is part-time or full time, including every person, including minors, working full-time or part-time under a contract of hire, written or implied; owner/officer inclusion or exemption is Corporate officers and limited liability company members are considered employees of the company. Any officer or member of a limited liability company (maximum of 5) may exempt themselves from coverage by filing a Form WC-10 with their insurance company. The exemptions shall not decrease the number of employees for purposes of determining the employer's obligations under the Workers' Compensation Act. A partner or sole proprietor is not an employee of the business unless he or she wishes to be included as an employee in the coverage provided and so advises his or her insurance company on Form WC-10; industry-specific rules is A contractor who is subject to the Workers' Compensation Law, who sublets any part of his or her contract work to a subcontractor, may be liable for coverage for the employees of the subcontractor if the subcontractor has not obtained workers' compensation insurance coverage; penalty for not carrying coverage is The Board may assess attorney's fees, civil penalties, and a 10% increase in compensation to the employee, if the employer refuses or willfully neglects to secure insurance. Civil penalty of not less than $500.00 or more than $5,000.00 per occurrence for violation of an employer's duty to provide coverage. Criminal: fine of not less than $1,000.00 or more than $10,000.00 or imprisonment not to exceed 12 months, or both, recorded from its source on 2026-08-12.
- State
- Georgia our reading
- Employee threshold
- three or more persons verified
- Who counts toward the threshold
- part-time or full time, including every person, including minors, working full-time or part-time under a contract of hire, written or implied
- Owner/officer inclusion or exemption
- Corporate officers and limited liability company members are considered employees of the company. Any officer or member of a limited liability company (maximum of 5) may exempt themselves from coverage by filing a Form WC-10 with their insurance company. The exemptions shall not decrease the number of employees for purposes of determining the employer's obligations under the Workers' Compensation Act. A partner or sole proprietor is not an employee of the business unless he or she wishes to be included as an employee in the coverage provided and so advises his or her insurance company on Form WC-10.
- Industry-specific rules
- A contractor who is subject to the Workers' Compensation Law, who sublets any part of his or her contract work to a subcontractor, may be liable for coverage for the employees of the subcontractor if the subcontractor has not obtained workers' compensation insurance coverage.
- Penalty for not carrying coverage
- The Board may assess attorney's fees, civil penalties, and a 10% increase in compensation to the employee, if the employer refuses or willfully neglects to secure insurance. Civil penalty of not less than $500.00 or more than $5,000.00 per occurrence for violation of an employer's duty to provide coverage. Criminal: fine of not less than $1,000.00 or more than $10,000.00 or imprisonment not to exceed 12 months, or both.
- Issuing authority
- Georgia State Board of Workers' Compensation
- Notes
- Exempted officers of corporations or exempted members of limited liability companies shall not reduce the number of employees for purposes of determining coverage requirements. Georgia does not have a state fund.
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
<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.
— sbwc.georgia.gov, retrieved 2026-08-12
Sources disagree
More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.
Who counts toward the threshold
sbwc.georgia.gov says who counts toward the threshold is part-time or full time, including every person, including minors, working full-time or part-time under a contract of hire, written or implied, as of 2026-08-12.
<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.
https://sbwc.georgia.gov/employer-information
sbwc.georgia.gov says who counts toward the threshold is including regular part-time employees and seasonal hires; if your company is incorporated or an LLC, the officers or members are included in the employee count, as of 2026-08-12.
If you regularly employ three or more persons in your Georgia business, you are required to provide the benefits. If your company is incorporated or an LLC, the officers or members are included in the employee count.
https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs
Owner/officer inclusion or exemption
sbwc.georgia.gov says owner/officer inclusion or exemption is Corporate officers and limited liability company members are considered employees of the company. Any officer or member of a limited liability company (maximum of 5) may exempt themselves from coverage by filing a Form WC-10 with their insurance company. The exemptions shall not decrease the number of employees for purposes of determining the employer's obligations under the Workers' Compensation Act. A partner or sole proprietor is not an employee of the business unless he or she wishes to be included as an employee in the coverage provided and so advises his or her insurance company on Form WC-10., as of 2026-08-12.
<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.
https://sbwc.georgia.gov/employer-information
sbwc.georgia.gov says owner/officer inclusion or exemption is Corporate officers and LLC members are considered employees. As many as five officers or members may waive coverage on themselves by completing and signing a form WC-10. Officer exemptions do not reduce the number of employees of the corporation. Sole proprietors and partners are considered employers not employees, but they can elect to be covered by advising their insurance carrier in writing., as of 2026-08-12.
If you regularly employ three or more persons in your Georgia business, you are required to provide the benefits. If your company is incorporated or an LLC, the officers or members are included in the employee count.
https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs
Notes
sbwc.georgia.gov says notes is Exempted officers of corporations or exempted members of limited liability companies shall not reduce the number of employees for purposes of determining coverage requirements. Georgia does not have a state fund., as of 2026-08-12.
<https://sbwc.georgia.gov/> Home Employer Information Employer Information HOW THE WORKERS' COMPENSATION LAW APPLIES TO EMPLOYERS PURPOSE The Workers’ Compensation Act defines the responsibility of the employer to provide prompt medical and disability benefits for injuries sustained on the job by workers, resulting in partial or total incapacity or death. In return, the employer is shielded from tort liability for these injuries. EMPLOYER Every employer, individual, firm, association, or corporation, regularly employing three or more persons, part-time or full time, shall provide workers’ compensation insurance coverage.
https://sbwc.georgia.gov/employer-information
sbwc.georgia.gov says notes is Georgia does not have a State Fund., as of 2026-08-12.
If you regularly employ three or more persons in your Georgia business, you are required to provide the benefits. If your company is incorporated or an LLC, the officers or members are included in the employee count.
https://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs
Sources
- sbwc.georgia.govhttps://sbwc.georgia.gov/employer-information
- sbwc.georgia.govhttps://sbwc.georgia.gov/frequently-asked-questions/workers-compensation-insurance-faqs