In Oklahoma, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Oklahoma's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Oklahoma, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Oklahoma?
Required for essentially all employers, with narrow exemptions (notably employers whose five or fewer employees are all related by blood or marriage, certain agricultural employers below a payroll threshold, and commission-paid real-estate licensees).
Can owners and officers be included or excluded in Oklahoma?
| Sole proprietor | Not an employee / excluded by default; may elect to cover self. |
|---|---|
| Partners | Excluded by default; may elect in. |
| LLC members | Excluded by default; may elect in or out. |
| Corporate officers | An officer who is also a stockholder/owner may elect to be excluded (commonly tied to a minimum ownership percentage). |
How to make the election in Oklahoma
- Our form: CWCO General Inclusion / Exclusion Form — records the election where Oklahoma does not publish its own form.
- Official source: Oklahoma Workers' Compensation Commission
Payroll counted for an included owner in Oklahoma
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 | $1,100 per week |
|---|---|
| Included owner/officer maximum | $4,300 per week |
Included executive officer $1,100–$4,300/week; covered partners, sole proprietors, and LLC members at $56,300/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Oklahoma's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Oklahoma Workers' Compensation Insurance Plan (administered by NCCI); CompSource Mutual is a private voluntary-market competitor. We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Oklahoma business insurance · Workers' compensation coverage · Oklahoma Workers' Compensation Commission.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Oklahoma?
It depends on your entity and role. Not an employee / excluded by default; may elect to cover self. An officer who is also a stockholder/owner may elect to be excluded (commonly tied to a minimum ownership percentage). Employees are always covered.
How do I include or exclude an owner from workers' comp in Oklahoma?
The right form, portal, or endorsement depends on your entity type. Oklahoma 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 Oklahoma?
Included executive officer $1,100–$4,300/week; covered partners, sole proprietors, and LLC members at $56,300/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Oklahoma 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.