Georgia employers with three or more employees must provide workers' compensation insurance for their employees, and, with very few exceptions, all employees must be covered. The only exceptions are the following types of workers:
• Those in workplaces with fewer than three employees.
• Independent contractors, including licensed real estate salespersons or associate brokers working as independent contractors.
• A corporate officer or member of a limited liability company may elect to be exempt from coverage by giving notice to the insurer or state board of workers' compensation. A corporation or limited liability company may exempt up to five officers from coverage by identifying those exempted. They must be described by name as well as by office held.
• Individuals who are parties to a franchise agreement as set out by the Federal Trade Commission franchise disclosure rule.
Temporary employees/leased employees. Leased or temporary workers are considered to be employees of the leasing or temporary help company for purposes of workers' compensation.
General contractors/subcontractors. In most cases, general contractors are the "statutory employer" of the employees of any subcontractors hired by the general contractor and are, therefore, immune to tort claims brought by the employee.