In Oregon, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Oregon's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Oregon, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Oregon?
An employer with one or more subject workers must carry coverage — every Oregon worker is a subject worker unless specifically exempt.
Can owners and officers be included or excluded in Oregon?
| Sole proprietor | Nonsubject (excluded) by default; may elect coverage. |
|---|---|
| Partners | Nonsubject by default (except construction-on-real-property partners); may elect. |
| LLC members | Members/member-managers are nonsubject regardless of work (except multi-member LLC members doing construction); may elect. |
| Corporate officers | An officer who is also a director with a substantial ownership interest is nonsubject; the corporation may choose to cover them. Officers lacking directorship or substantial ownership are covered. |
How to make the election in Oregon
- Our form: CWCO General Inclusion / Exclusion Form — records the election where Oregon does not publish its own form.
- Official source: Oregon Workers' Compensation Division — overview
Payroll counted for an included owner in Oregon
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 1/1/2027), set by NCCI.
| Included owner/officer minimum | $1,450 per week |
|---|---|
| Included owner/officer maximum | $5,800 per week |
Included executive officer $1,450–$5,800/week; covered partners, sole proprietors, and LLC members at $76,000/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Oregon's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Oregon Assigned Risk Insurance Plan (administered by NCCI); SAIF Corporation is Oregon's competitive state fund. We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Oregon business insurance · Workers' compensation coverage · Oregon Department of Consumer & Business Services, Workers' Compensation Division.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Oregon?
It depends on your entity and role. Nonsubject (excluded) by default; may elect coverage. An officer who is also a director with a substantial ownership interest is nonsubject; the corporation may choose to cover them. Officers lacking directorship or substantial ownership are covered. Employees are always covered.
How do I include or exclude an owner from workers' comp in Oregon?
The right form, portal, or endorsement depends on your entity type. Oregon 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 Oregon?
Included executive officer $1,450–$5,800/week; covered partners, sole proprietors, and LLC members at $76,000/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Oregon 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.