Virtually all employees must be covered by workers' compensation insurance. The only exceptions are the following types of workers:
• Casual employees and domestic help of a homeowner whose annual payroll is less than $10,000
• Employees covered under federal law
• Agricultural and horticultural workers whose employers have an annual payroll of less than $100,000
• Prisoners on work-release programs and workers performing court-ordered community service
• Real estate salespersons and brokers
• Volunteer workers who receive no cash wages
• Truck drivers who own or lease trucks for hire, if the owner-operator actually operates the truck and if the person contracting with the owner-operator is not the lessor of the truck, though an owner-operator may elect to participate as a sole proprietor
• Tow truck operators who privately own and utilize a tow vehicle in drive-away operations and operate independently for hire, if the drive-away owner-operator actually utilizes the tow vehicle and if the person contracting with the drive-away owner-operator is not the lessor of the tow vehicle, though a drive-away owner-operator may elect to participate as a sole proprietor
• Family-owned business with 5 or fewer employees all related by blood or marriage
• Sole proprietors, partners, parties to a franchise agreement, members of limited liability companies who own at least 10 percent of the company's capital, and stockholders who own at least 10 percent of the company's stock
• Employees of youth sports leagues that qualify for exemption from federal income taxation.
Employee waivers. Individual employees may not waive coverage, and any agreement purporting to be a waiver is invalid.