Employers with five or more employees must provide workers' compensation insurance for their employees. This includes agencies of the state and its political subdivisions. Subcontractors are included, but the prime contractor is ultimately liable if the subcontractor is uninsured. Only the following categories of employment are excluded:
• Individuals engaged as independent contractors
• Newspaper and magazine vendors
• Employees of any nonprofit, charitable, fraternal, cultural, or religious corporation or association
• Farm laborers (not to include workers at commercial food processing concerns)
• Sole proprietors and partners, unless they elect coverage
Employers that are not legally obligated to provide workers' compensation coverage may do so voluntarily. An employer electing to provide coverage gains the same immunity to lawsuits arising out of work-related accidents as is enjoyed by employers who are required to provide coverage.