Virtually all employers in Delaware must provide workers' compensation insurance coverage for their employees. Employers are covered if they have at least one employee. Employers of certain volunteer workers, such as firefighters and ambulance workers, may elect to be covered. A few categories of employment are specifically exempted from coverage:
• Domestic employees earning less than $750 a quarter from a single employer
• Spouse and children of a farm employer
• Casual employees working in private homes and earning less than $750 per quarter from a single employer
• Sole proprietors and partners in a business
• Licensed real estate agents and associates who receive commissions only
• Employees of the state or its subdivisions, including volunteer firefighters
Any employer not obligated to provide coverage may elect to provide coverage under the Workers' Compensation Act, thereby gaining immunity from other legal actions.