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 (OCGA Sec. 34-9-1 et seq.). 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.