In Tennessee, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Tennessee's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Tennessee, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Tennessee?
Mandatory for non-construction employers with 5+ employees; all construction-industry employers must carry coverage regardless of employee count.
Can owners and officers be included or excluded in Tennessee?
| Sole proprietor | Not counted as an employee; in construction, a 100% owner is covered unless on the exemption registry. |
|---|---|
| Partners | Not counted; in construction, a 20%+ owner may exempt via the registry. |
| LLC members | See partners. |
| Corporate officers | Counted as employees unless unpaid; non-construction officers may exempt via Form I-6, construction-services providers must use the online Exemption Registry. |
How to make the election in Tennessee
- Online filing: Tennessee WC Exemption Registry (construction-services providers)
- Official source: Form I-6 — Corporate Officer Election Not to Accept the WC Act (non-construction; revoked via I-7)
Payroll counted for an included owner in Tennessee
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 10/1/2026), set by NCCI.
| Included owner/officer minimum | $1,300 per week |
|---|---|
| Included owner/officer maximum | $5,200 per week |
Included executive officer (all other than construction) $1,300–$5,200/week; covered partners and sole proprietors at $67,400/year. In the construction industry the officer band is $650–$1,910/week and partners/sole proprietors use a $33,800 minimum annual payroll. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Tennessee's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Tennessee Workers' Compensation Insurance Plan (administered by NCCI). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Tennessee business insurance · Workers' compensation coverage · Tennessee Bureau of Workers' Compensation.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Tennessee?
It depends on your entity and role. Not counted as an employee; in construction, a 100% owner is covered unless on the exemption registry. Counted as employees unless unpaid; non-construction officers may exempt via Form I-6, construction-services providers must use the online Exemption Registry. Employees are always covered.
How do I include or exclude an owner from workers' comp in Tennessee?
The right form, portal, or endorsement depends on your entity type. Tennessee uses an online filing, which we help you complete.
What payroll is used for an included owner in Tennessee?
Included executive officer (all other than construction) $1,300–$5,200/week; covered partners and sole proprietors at $67,400/year. In the construction industry the officer band is $650–$1,910/week and partners/sole proprietors use a $33,800 minimum annual payroll. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Tennessee 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.