In Nevada, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Nevada's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Nevada, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Nevada?
Required for virtually every employer with one or more employees; narrow casual, domestic, and farm exclusions.
Can owners and officers be included or excluded in Nevada?
| Sole proprietor | Excluded; may elect in (Form D-45). |
|---|---|
| Partners | Like sole proprietors; may elect in. |
| LLC members | Excluded; covered when the employer elects (Form D-44). |
| Corporate officers | Included when rendering paid service; there is no general officer opt-out. |
How to make the election in Nevada
- Nevada Workers Comp Inclusion-Exclusion Form (Corp-LLC)
- Nevada Workers Comp Inclusion-Exclusion Form (Partnership-Other)
- Nevada Workers Comp Inclusion-Exclusion Form (Sole Proprietor)
- Official source: Nevada DIR — workers' compensation forms (D-43, D-44, D-45)
How Nevada counts an included owner
Nevada sets an included sole proprietor's or working partner's reportable wage by statute (NRS 616B.659): a $300 per month deemed wage, or a $1,800 per month elective wage. Corporate officers who stay covered are rated on NCCI's weekly minimum and maximum, which we confirm for your policy (effective 3/1/2027). Source.
Nevada's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Nevada assigned risk plan (administered by NCCI; the former monopolistic state fund was privatized). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Nevada business insurance · Workers' compensation coverage · Nevada Division of Industrial Relations, Workers' Compensation Section.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Nevada?
It depends on your entity and role. Excluded; may elect in (Form D-45). Included when rendering paid service; there is no general officer opt-out. Employees are always covered.
How do I include or exclude an owner from workers' comp in Nevada?
The right form, portal, or endorsement depends on your entity type. Nevada publishes its own form, which we complete and file with you.
What payroll is used for an included owner in Nevada?
Premium is figured between a state-set minimum and maximum that changes each year; we confirm the current amount for your policy.
Can Cory Washington & Co. handle my Nevada 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.