In Mississippi, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Mississippi's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Mississippi, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Mississippi?
Required for employers with 5+ employees regularly in the same business; there is no lower construction threshold. Domestic, farm, and certain nonprofit workers are exempt.
Can owners and officers be included or excluded in Mississippi?
| Sole proprietor | Excluded; may elect in by endorsement. |
|---|---|
| Partners | Excluded; may elect in by endorsement. |
| LLC members | Excluded (treated as partners); may elect in. |
| Corporate officers | Included (for-profit); may elect out by written notice to the carrier. |
How to make the election in Mississippi
- Our form: CWCO General Inclusion / Exclusion Form — records the election where Mississippi does not publish its own form.
Payroll counted for an included owner in Mississippi
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 | $950 per week |
|---|---|
| Included owner/officer maximum | $3,200 per week |
Included executive officer $950–$3,200/week; covered partners, sole proprietors, and LLC members at $49,200/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Mississippi's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Mississippi WC Assigned Risk Pool (plan application runs through NCCI). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Mississippi business insurance · Workers' compensation coverage · Mississippi Workers' Compensation Commission.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Mississippi?
It depends on your entity and role. Excluded; may elect in by endorsement. Included (for-profit); may elect out by written notice to the carrier. Employees are always covered.
How do I include or exclude an owner from workers' comp in Mississippi?
The right form, portal, or endorsement depends on your entity type. Mississippi 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 Mississippi?
Included executive officer $950–$3,200/week; covered partners, sole proprietors, and LLC members at $49,200/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Mississippi 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.