In Pennsylvania, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Pennsylvania's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Pennsylvania, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Pennsylvania?
Mandatory for virtually all employers with one or more employees from day one, with narrow agricultural and domestic exemptions.
Can owners and officers be included or excluded in Pennsylvania?
| Sole proprietor | Excluded by default; may elect in (named on the policy). |
|---|---|
| Partners | Excluded by default; may elect in. |
| LLC members | Excluded by default; may elect in. |
| Corporate officers | Included by default as employees; may elect out (exclusion only on the policy's effective date). |
How to make the election in Pennsylvania
- Our form: CWCO General Inclusion / Exclusion Form — records the election where Pennsylvania does not publish its own form.
- Official source: PCRB Manual Rule IX (special conditions affecting coverage)
Payroll counted for an included owner in Pennsylvania
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 4/1/2026), set by the PCRB.
| Included owner/officer minimum | $1,347 per week |
|---|---|
| Included owner/officer maximum | $5,400 per week |
$1,347–$5,400/week; the same min/max apply to covered sole proprietors/partners/LLC members.
These amounts update periodically; we confirm the current figure for your policy. Source: PCRB Workers' Compensation Manual Rule IX.
Pennsylvania's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through State Workers' Insurance Fund (SWIF) is the guaranteed-availability market; PA has its own rating bureau (PCRB), not an NCCI pool. We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Pennsylvania business insurance · Workers' compensation coverage · Pennsylvania Bureau of Workers' Compensation.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Pennsylvania?
It depends on your entity and role. Excluded by default; may elect in (named on the policy). Included by default as employees; may elect out (exclusion only on the policy's effective date). Employees are always covered.
How do I include or exclude an owner from workers' comp in Pennsylvania?
The right form, portal, or endorsement depends on your entity type. Pennsylvania 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 Pennsylvania?
$1,347–$5,400/week; the same min/max apply to covered sole proprietors/partners/LLC members. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Pennsylvania 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.