In Massachusetts, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Massachusetts's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Massachusetts, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Massachusetts?
Mandatory for one or more employees, full- or part-time, with no hour minimum.
Can owners and officers be included or excluded in Massachusetts?
| Sole proprietor | Excluded; may elect in. |
|---|---|
| Partners | Excluded; may elect in. |
| LLC members | Excluded (as owner); may elect in. |
| Corporate officers | Included; an officer/director owning 25%+ stock may elect out (maximum 4 per corporation). |
How to make the election in Massachusetts
Payroll counted for an included owner in Massachusetts
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 10/1/2026), set by WCRIBMA.
| Included owner/officer minimum | $320 per week |
|---|---|
| Included owner/officer maximum | $1,600 per week |
$320–$1,600/week ($16,640–$83,200/yr).
These amounts update periodically; we confirm the current figure for your policy. Source: WCRIBMA (values revised each October 1).
Massachusetts's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Massachusetts Assigned Risk Pool (MWCARP), administered by WCRIBMA. We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Massachusetts business insurance · Workers' compensation coverage · Massachusetts Department of Industrial Accidents.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Massachusetts?
It depends on your entity and role. Excluded; may elect in. Included; an officer/director owning 25%+ stock may elect out (maximum 4 per corporation). Employees are always covered.
How do I include or exclude an owner from workers' comp in Massachusetts?
The right form, portal, or endorsement depends on your entity type. Massachusetts 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 Massachusetts?
$320–$1,600/week ($16,640–$83,200/yr). We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Massachusetts 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.