In Delaware, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Delaware's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Delaware, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Delaware?
Mandatory for essentially all employers with one or more employees; narrow agricultural and domestic carve-outs.
Can owners and officers be included or excluded in Delaware?
| Sole proprietor | Excluded by default; may elect in (endorsement WC 00 03 10). Immediate family members are covered by default. |
|---|---|
| Partners | Excluded by default; may elect in. |
| LLC members | Included by default; may elect out (up to 8 by written agreement). |
| Corporate officers | Included by default; may elect out (non-construction up to 8 stockholder-officers; construction up to 4) via endorsement WC 00 03 08. |
How to make the election in Delaware
- Our form: CWCO General Inclusion / Exclusion Form — records the election where Delaware does not publish its own form.
- Official source: DCRB Basic Manual Rule IX (special conditions affecting coverage)
Payroll counted for an included owner in Delaware
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 12/1/2025), set by the DCRB.
| Included owner/officer minimum | $1,386 per week |
|---|---|
| Included owner/officer maximum | $5,550 per week |
Minimum = 100% of the Delaware state average weekly wage; maximum = 4× that wage.
These amounts update periodically; we confirm the current figure for your policy. Source: DCRB Rating Values List.
Delaware's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Delaware residual market, administered by the Delaware Compensation Rating Bureau (DCRB). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Delaware business insurance · Workers' compensation coverage · Delaware Office of Workers' Compensation.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Delaware?
It depends on your entity and role. Excluded by default; may elect in (endorsement WC 00 03 10). Immediate family members are covered by default. Included by default; may elect out (non-construction up to 8 stockholder-officers; construction up to 4) via endorsement WC 00 03 08. Employees are always covered.
How do I include or exclude an owner from workers' comp in Delaware?
The right form, portal, or endorsement depends on your entity type. Delaware 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 Delaware?
Minimum = 100% of the Delaware state average weekly wage; maximum = 4× that wage. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Delaware 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.