In Arkansas, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Arkansas's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Arkansas, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Arkansas?
Mandatory for employers with three or more employees; building and construction work triggers coverage at two or more. Agricultural farm labor, domestic help, and certain nonprofits are exempt.
Can owners and officers be included or excluded in Arkansas?
| Sole proprietor | Not an employee (excluded); may elect in or file a Certificate of Non-Coverage. |
|---|---|
| Partners | Same as sole proprietors. |
| LLC members | Same as partners. |
| Corporate officers | Counted as employees and included by default; may elect out through the carrier/policy — not via the state's Form A. |
How to make the election in Arkansas
- Official source: Form A — Application for Certificate of Non-Coverage (sole proprietors / partners / LLC members; 2-yr term, notarized)
Payroll counted for an included owner in Arkansas
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 7/1/2026), set by NCCI.
| Included owner/officer minimum | $1,100 per week |
|---|---|
| Included owner/officer maximum | $4,500 per week |
Included executive officer $1,100–$4,500/week; covered partners, sole proprietors, and LLC members at $58,300/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Arkansas's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Arkansas Workers' Compensation Insurance Plan (administered by NCCI). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Arkansas business insurance · Workers' compensation coverage · Arkansas Workers' Compensation Commission.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Arkansas?
It depends on your entity and role. Not an employee (excluded); may elect in or file a Certificate of Non-Coverage. Counted as employees and included by default; may elect out through the carrier/policy — not via the state's Form A. Employees are always covered.
How do I include or exclude an owner from workers' comp in Arkansas?
The right form, portal, or endorsement depends on your entity type. Arkansas records the election on the policy with the carrier; our general inclusion/exclusion form documents it.
What payroll is used for an included owner in Arkansas?
Included executive officer $1,100–$4,500/week; covered partners, sole proprietors, and LLC members at $58,300/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Arkansas workers' comp election?
Yes. We confirm which rule applies to your entity, prepare the correct form or election, coordinate it with your carrier, and keep your workers' comp aligned with the rest of your program. Request a quote or a policy review and we'll take it from there.
This page is general educational information from Cory Washington & Co. LLC about how workers' compensation owner inclusion and exclusion works in this state. It is not legal, tax, or insurance advice and is not a determination of your eligibility or obligation. Workers' compensation laws, forms, payroll limits, and residual-market programs change and depend on your entity type, ownership, and operations. Confirm the current rules and amounts with your licensed advisor at Cory Washington & Co. LLC and the state agency before making any election.