You can carry flawless workers' compensation coverage in New York and still get a submission bounced, a permit held, or a job stalled — because New York doesn't accept the certificate everyone else uses. An ACORD certificate of insurance is the universal proof of nearly every coverage, and it is specifically not accepted as proof of New York workers' comp.
What New York accepts instead is one of a handful of its own forms — and the one most businesses need is Form C-105.2.
What Form C-105.2 is
Form C-105.2 is the Certificate of NYS Workers' Compensation Insurance Coverage. It certifies that the insurance carrier named on it covers the business for workers' compensation under New York's Workers' Compensation Law, and it's filed with whoever is requiring proof — a general contractor, a property owner, or a government agency issuing a permit, license, or contract.
It exists because New York runs its own strict proof regime. The state wants verification that comes directly from the carrier and carries real cancellation-notice obligations — not a static certificate that can be out of date the moment it's issued.
The forms New York actually accepts
A business seeking a permit, license, or contract must provide one of these, depending on how it's covered:
- C-105.2 — Certificate of NYS Workers' Compensation Insurance Coverage, for coverage written in the voluntary market
- U-26.3 — the State Insurance Fund's version of the C-105.2, issued when the policy is with NYSIF
- SI-12 — for an individually self-insured employer
- GSI-105.2 — for a member of a workers' comp group self-insurance program
- CE-200 — the Certificate of Attestation of Exemption, for a business with no employees (or a qualifying out-of-state entity) that isn't required to carry New York comp at all
If you carry a standard policy, you need the C-105.2. If you have no employees, you file the CE-200. An ACORD certificate satisfies none of these.
The mechanics that trip people up
A few specifics decide whether the C-105.2 actually does its job:
- Only the carrier or its licensed agent can issue it — not a broker acting alone. If your coverage is with the State Insurance Fund, you'll get the U-26.3 instead.
- It names a specific certificate holder. The form proves coverage *to the party in that box* — the GC, the owner, or the permitting agency. A C-105.2 made out to the wrong holder doesn't satisfy the one actually requiring it.
- It has a limited life. The certificate is valid for one year from issuance or until the policy expiration date shown on the form, whichever comes first — so it has to be re-issued when the policy renews, or it lapses mid-project.
- The carrier owes cancellation notice to the certificate holder — within 10 days if the policy is canceled for nonpayment of premium, or 30 days for other reasons. That notice obligation is exactly why certificate holders insist on the real form rather than a one-time certificate.
Why the stakes are high
New York enforces its comp requirement hard. An employer that operates without required coverage faces penalties that can reach $2,000 for every 10-day period it goes uninsured, stop-work orders, and criminal exposure — a misdemeanor for smaller employers, a felony for larger ones.
General contractors have their own reason to police the paperwork: under the Workers' Compensation Law, a GC can be held liable for the comp owed to the employees of an uninsured subcontractor. The C-105.2 is how a GC confirms it won't inherit a sub's comp obligation — which is why "just send a certificate" isn't good enough on a New York job.
How this connects to your contracts
Proof of comp is only half of what a contract demands. The other half is the liability you assume when you sign it — see contractual liability — and the coverage that's supposed to back it, which in construction is often undermined by the action over exclusion. The C-105.2 proves the comp is there; the rest decides whether the coverage behind your indemnity actually responds.
For the bigger workers' comp picture, see do you need workers' compensation insurance and our workers' compensation insurance overview.
Our approach
At Cory Washington & Co., we make sure New York clients can prove their coverage the way the state actually requires — the correct C-105.2 (or U-26.3 / SI-12 / GSI-105.2) issued by the carrier, naming the right certificate holder, and kept current through every renewal so it never lapses mid-job, or the CE-200 on file when there are genuinely no employees. No stalled permits, no rejected submissions over the wrong form.
Need a C-105.2 issued or a New York job's paperwork squared away? Request a quote or a policy review and we'll handle the proof correctly.
Frequently Asked
Is an ACORD certificate acceptable proof of workers' compensation in New York?
No. New York does not accept ACORD certificates of liability as proof of workers' comp. The Workers' Compensation Board requires one of its own forms — most commonly the C-105.2 (Certificate of NYS Workers' Compensation Insurance Coverage), the State Insurance Fund's U-26.3, the SI-12 for self-insured employers, or the GSI-105.2 for group self-insurance. An ACORD certificate submitted for New York workers' comp will be rejected.
Who can issue a C-105.2?
Only the insurance carrier or its licensed agent — not an insurance broker on its own. The State Insurance Fund issues its own equivalent, the U-26.3, when the policy is written through NYSIF. The form names the specific certificate holder (the general contractor, owner, or the agency issuing a permit or license) in the box that proves coverage to them.
What if my business has no employees?
You file a CE-200 — the Certificate of Attestation of Exemption — attesting that New York workers' comp (and disability benefits) coverage is not required because you have no employees (or you're a qualifying out-of-state entity). It's the form that satisfies a permit, license, or contract when there's no policy to prove.
This article is general information for business owners, not insurance or legal advice, and does not bind or alter coverage. Policy terms, eligibility, and pricing vary by carrier and state — confirm specifics with our licensed team before making decisions.