Virtually all Ohio employees, public and private, must be covered by workers’ compensation insurance. The only exceptions are the following types of workers:
• Domestic and casual employees who earn less than $160 from their employer during any 3-month period
• Ordained church ministers acting in an official capacity
• An officer of a family farm corporation
• A partnership, sole proprietorship, or family farm corporation
• A municipal police officer or firefighter who is eligible to participate in a pension fund established by the municipality where the person works
An employer that is a member of a recognized religious sect and follows the teachings of that sect, and by those teachings is conscientiously opposed to providing death, disability, impairment, old age, medical, or retirement benefits to employees, can apply to exempt itself from the workers' compensation requirements.
An employer may elect to include any of the above as employees and provide coverage (OH Rev. Code Sec. 4123.01et seq.).