In Maine, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Maine's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Maine, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Maine?
Almost all public and private employers must carry coverage (no numeric threshold), with narrow seasonal/agricultural, small-employer-of-such-laborers, and in-home domestic exceptions.
Can owners and officers be included or excluded in Maine?
| Sole proprietor | Excluded by default (no waiver needed); may elect coverage by written request to the carrier. |
|---|---|
| Partners | Excluded by default; may elect coverage by written request. |
| LLC members | Members are excluded by default (no waiver needed); may elect coverage by written request. |
| Corporate officers | Officers of private corporations are included by default unless the officer owns 20%+ of voting stock and has an approved Waiver (WCB-2C). Nonprofit-corporation officers are excluded unless the corporation elects to cover them. |
How to make the election in Maine
- Official source: Form WCB-2C — Application for Waiver (officer opt-out; not valid until Board-approved)
Payroll counted for an included owner in Maine
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 4/1/2026), set by NCCI.
| Included owner/officer minimum | $600 per week |
|---|---|
| Included owner/officer maximum | $4,800 per week |
Included executive officer $600–$4,800/week; covered partners, sole proprietors, and LLC members at $62,300/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Maine's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Maine Employers' Mutual Insurance Company (MEMIC) — residual-market administrator and statutory market of last resort (NCCI is the rating org only). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Maine business insurance · Workers' compensation coverage · Maine Workers' Compensation Board.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Maine?
It depends on your entity and role. Excluded by default (no waiver needed); may elect coverage by written request to the carrier. Officers of private corporations are included by default unless the officer owns 20%+ of voting stock and has an approved Waiver (WCB-2C). Nonprofit-corporation officers are excluded unless the corporation elects to cover them. Employees are always covered.
How do I include or exclude an owner from workers' comp in Maine?
The right form, portal, or endorsement depends on your entity type. Maine 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 Maine?
Included executive officer $600–$4,800/week; covered partners, sole proprietors, and LLC members at $62,300/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Maine 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.