In Florida, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Florida's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Florida, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Florida?
Mandatory with an industry split: construction at 1+ employee; non-construction at 4+ employees; agriculture at 6 regular and/or 12+ seasonal workers.
Can owners and officers be included or excluded in Florida?
| Sole proprietor | Non-construction sole proprietors/partners are not employees by default and may elect coverage (Form DWC-251); construction sole proprietors/partners generally cannot exempt. |
|---|---|
| Partners | See sole proprietors. |
| LLC members | Managing members are counted as employees by default; may exempt (limits below). |
| Corporate officers | Counted as employees by default; may file for exemption. No more than 3 officers/members may be exempt, each must own 10%+, and the applicant selects a Construction or Non-Construction category. |
How to make the election in Florida
- Online filing: Florida DWC Exemption System (Election to be Exempt)
- Official source: Florida DWC — exemptions overview
Payroll counted for an included owner in Florida
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 1/1/2026), set by NCCI.
| Included owner/officer minimum | $1,300 per week |
|---|---|
| Included owner/officer maximum | $3,900 per week |
Included executive officer $1,300–$3,900/week; covered partners, sole proprietors, and LLC members at $67,300/year. In the construction industry the officer minimum is $650/week. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Florida's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Florida residual market (NCCI-administered assigned-risk mechanism). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Florida business insurance · Workers' compensation coverage · Florida Division of Workers' Compensation.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Florida?
It depends on your entity and role. Non-construction sole proprietors/partners are not employees by default and may elect coverage (Form DWC-251); construction sole proprietors/partners generally cannot exempt. Counted as employees by default; may file for exemption. No more than 3 officers/members may be exempt, each must own 10%+, and the applicant selects a Construction or Non-Construction category. Employees are always covered.
How do I include or exclude an owner from workers' comp in Florida?
The right form, portal, or endorsement depends on your entity type. Florida uses an online filing, which we help you complete.
What payroll is used for an included owner in Florida?
Included executive officer $1,300–$3,900/week; covered partners, sole proprietors, and LLC members at $67,300/year. In the construction industry the officer minimum is $650/week. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Florida 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.