In West Virginia, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and West Virginia's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in West Virginia, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in West Virginia?
With limited exceptions, every employer regularly employing another person must carry coverage. Exceptions include domestic service, small agricultural employers, casual employers, churches, and certain others.
Can owners and officers be included or excluded in West Virginia?
| Sole proprietor | Treated as an employee unless elected out. |
|---|---|
| Partners | Any partner may be elected out. |
| LLC members | An LLC may exclude up to 4 persons acting as managers/officers/members. |
| Corporate officers | Covered by default; president/VP/secretary/treasurer and board members may be elected out (an officer with dual paid-worker duties cannot be excluded). |
How to make the election in West Virginia
- West Virginia Workers Comp Inclusion-Exclusion Form
- Official source: WV Offices of the Insurance Commissioner — exemption application
Payroll counted for an included owner in West Virginia
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 | $1,150 per week |
|---|---|
| Included owner/officer maximum | $4,600 per week |
Included executive officer $1,150–$4,600/week; covered partners, sole proprietors, and LLC members at $59,800/year. NCCI-set, changes annually.
These amounts update periodically; we confirm the current figure for your policy.
West Virginia's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through West Virginia Assigned Risk Plan (administered by NCCI; West Virginia privatized its market in 2008). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
West Virginia business insurance · Workers' compensation coverage · West Virginia Offices of the Insurance Commissioner.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in West Virginia?
It depends on your entity and role. Treated as an employee unless elected out. Covered by default; president/VP/secretary/treasurer and board members may be elected out (an officer with dual paid-worker duties cannot be excluded). Employees are always covered.
How do I include or exclude an owner from workers' comp in West Virginia?
The right form, portal, or endorsement depends on your entity type. West Virginia publishes its own form, which we complete and file with you.
What payroll is used for an included owner in West Virginia?
Included executive officer $1,150–$4,600/week; covered partners, sole proprietors, and LLC members at $59,800/year. NCCI-set, changes annually. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my West Virginia 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.