# New York — Workers' compensation insurance requirements by US state: employee thresholds, who counts, and industry exceptions

For New York, employee threshold is virtually all employers must provide coverage; issuing authority is New York State Workers' Compensation Board, recorded from its source on 2026-08-12.

- **State:** New York _(our reading, not quoted from the source)_
- **Employee threshold:** virtually all employers must provide coverage
- **Issuing authority:** New York State Workers' Compensation Board _(verified: appears in the quote below)_

## What the source says

> Virtually all employers in New York State must provide workers’ compensation coverage for their employees (WCL §2 and 3).

## Source

- https://www.wcb.ny.gov/content/main/coverage-requirements-wc/

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [Workers' compensation insurance requirements by US state: employee thresholds, who counts, and industry exceptions](https://referencesource.org/workers-comp-coverage-thresholds-by-state/).