In Utah, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Utah's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Utah, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Utah?
Mandatory for essentially all employers with one or more employees, with limited agricultural, domestic, and real-estate exceptions.
Can owners and officers be included or excluded in Utah?
| Sole proprietor | Not required to cover themselves (optional); may document exclusion with a Workers' Comp Coverage Waiver (WCCW). |
|---|---|
| Partners | Same. |
| LLC members | Same (members) — a WCCW documents exclusion. |
| Corporate officers | Directors/officers are included by default; a corporation (not an LLC/LLP) may exclude up to 5 directors/officers via the Corporate Officer Exclusion Form. |
How to make the election in Utah
- Online filing: Utah Labor Commission — WC Coverage Waiver (sole proprietors/partners/LLC members; online, $50, 1-yr)
- Official source: Corporate Officer Exclusion Form (corporations only)
Payroll counted for an included owner in Utah
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 2/1/2027), set by NCCI.
| Included owner/officer minimum | $1,400 per week |
|---|---|
| Included owner/officer maximum | $5,500 per week |
Included executive officer $1,400–$5,500/week; covered partners, sole proprietors, and LLC members at $71,600/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
Utah's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Utah assigned risk plan (administered by NCCI; WCF Insurance historically services assigned-risk employers). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Utah business insurance · Workers' compensation coverage · Utah Labor Commission, Division of Industrial Accidents.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Utah?
It depends on your entity and role. Not required to cover themselves (optional); may document exclusion with a Workers' Comp Coverage Waiver (WCCW). Directors/officers are included by default; a corporation (not an LLC/LLP) may exclude up to 5 directors/officers via the Corporate Officer Exclusion Form. Employees are always covered.
How do I include or exclude an owner from workers' comp in Utah?
The right form, portal, or endorsement depends on your entity type. Utah uses an online filing, which we help you complete.
What payroll is used for an included owner in Utah?
Included executive officer $1,400–$5,500/week; covered partners, sole proprietors, and LLC members at $71,600/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Utah 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.