In Wisconsin, whether a business owner or corporate officer is covered by workers' compensation — and whether they can change that — depends on the entity type and Wisconsin's own rules. Getting the election right affects both your protection and your premium. Here is how inclusion and exclusion work in Wisconsin, the form or filing to use, and what it means for your policy.
Who must carry workers' compensation in Wisconsin?
Required for employers with 3+ full- or part-time employees (the day the third is hired), or with 1+ employee paid $500+ gross in any calendar quarter; farms at 6+ workers for 20 days a year.
Can owners and officers be included or excluded in Wisconsin?
| Sole proprietor | Treated as an employer, not covered by default; one engaged substantially full-time may elect in. |
|---|---|
| Partners | Same as sole proprietors. |
| LLC members | Same as partners. |
| Corporate officers | Included by default; a corporation with 10 or fewer stockholders may have up to 2 officers opt out. |
How to make the election in Wisconsin
- Our form: CWCO General Inclusion / Exclusion Form — records the election where Wisconsin does not publish its own form.
- Official source: WCRB endorsements — elect in (WC 00 03 10) / opt out (WC 00 03 08)
Payroll counted for an included owner in Wisconsin
When an owner or officer is included, premium is figured on their payroll between a minimum and maximum (effective 2026), set by the WCRB.
| Included owner/officer minimum | $413 per week |
|---|---|
| Included owner/officer maximum | $2,063 per week |
Corporate officer $413–$2,063/week; included sole proprietors/partners/LLC members reported at a fixed $71,500/yr.
These amounts update periodically; we confirm the current figure for your policy. Source: WCRB Miscellaneous Values Table.
Wisconsin's assigned-risk / residual market
An employer that can't secure workers' comp in the standard market can still get covered through Wisconsin Worker's Compensation Insurance Pool (WWCIP), administered by the Wisconsin Compensation Rating Bureau (WCRB). We market your risk to voluntary carriers first and turn to the residual market only as a last resort.
Related
Wisconsin business insurance · Workers' compensation coverage · Wisconsin Department of Workforce Development, Worker's Compensation Division.
Frequently Asked Questions
Do business owners have to carry workers' comp on themselves in Wisconsin?
It depends on your entity and role. Treated as an employer, not covered by default; one engaged substantially full-time may elect in. Included by default; a corporation with 10 or fewer stockholders may have up to 2 officers opt out. Employees are always covered.
How do I include or exclude an owner from workers' comp in Wisconsin?
The right form, portal, or endorsement depends on your entity type. Wisconsin 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 Wisconsin?
Corporate officer $413–$2,063/week; included sole proprietors/partners/LLC members reported at a fixed $71,500/yr. We confirm the current figure for your policy.
Can Cory Washington & Co. handle my Wisconsin 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.