In Iowa, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Iowa's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Iowa, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Iowa?
Mandatory for essentially all employers with one or more employees (no numeric threshold), with agricultural, casual, and owner-election exemptions.
Can owners and officers be included or excluded in Iowa?
| Sole proprietor | Excluded by default; may elect in, otherwise file a nonelection. |
|---|---|
| Partners | Excluded by default; may elect in, otherwise file a nonelection. |
| LLC members | Excluded by default; may elect in, otherwise file a nonelection. |
| Corporate officers | Included by default; only the president, vice-president, secretary, or treasurer may reject, and no more than four officers (not family-farm corporations). |
How to make the election in Iowa
- Iowa Workers Comp Inclusion-Exclusion Form (Corporation)
- Iowa Workers Comp Inclusion-Exclusion Form (LLC-Partnership-SoleProp)
- Online filing: Iowa DIAL — Officer Rejection / Nonelection filings
Payroll counted for an included owner in Iowa
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 | $600 per week |
|---|---|
| Included owner/officer maximum | $4,700 per week |
Included executive officer $600–$4,700/week; covered partners, sole proprietors, and LLC members are rated on the same weekly minimum and maximum. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Iowa's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Iowa 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
Iowa business insurance · Workers' compensation coverage · Iowa Division of Workers' Compensation.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Iowa?
It depends on your entity and role. Excluded by default; may elect in, otherwise file a nonelection. Included by default; only the president, vice-president, secretary, or treasurer may reject, and no more than four officers (not family-farm corporations). Employees are always covered.
How do I include or exclude an owner from workers' comp in Iowa?
The right form, portal, or endorsement depends on your entity type. Iowa publishes its own form, which we complete and file with you.
What payroll is used for an included owner in Iowa?
Included executive officer $600–$4,700/week; covered partners, sole proprietors, and LLC members are rated on the same weekly minimum and maximum. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Iowa 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.