In Georgia, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Georgia's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Georgia, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Georgia?
Mandatory for any employer with 3 or more employees regularly in service, full- or part-time.
Can owners and officers be included or excluded in Georgia?
| Sole proprietor | Excluded by default; may elect in. |
|---|---|
| Partners | Excluded by default; may elect in. |
| LLC members | Included by default; may elect out (maximum 5 members exempted). |
| Corporate officers | Included by default; may elect out (maximum 5 officers exempted). An exemption does not reduce the 3-employee count. |
How to make the election in Georgia
- Official source: Form WC-10 — Notice of Election or Rejection of Coverage
Payroll counted for an included owner in Georgia
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 3/1/2026), set by NCCI.
| Included owner/officer minimum | $1,400 per week |
|---|---|
| Included owner/officer maximum | $5,500 per week |
Included executive officer $1,400–$5,500/week; covered partners, sole proprietors, and LLC members at $71,600/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Georgia's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Georgia WC Assigned Risk Plan (administered by NCCI). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Georgia business insurance · Workers' compensation coverage · Georgia State Board of Workers' Compensation.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Georgia?
It depends on your entity and role. Excluded by default; may elect in. Included by default; may elect out (maximum 5 officers exempted). An exemption does not reduce the 3-employee count. Employees are always covered.
How do I include or exclude an owner from workers' comp in Georgia?
The right form, portal, or endorsement depends on your entity type. Georgia 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 Georgia?
Included executive officer $1,400–$5,500/week; covered partners, sole proprietors, and LLC members at $71,600/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Georgia 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.