Virtually all employees must be covered by workers' compensation insurance. The only exceptions are the following types of workers:
• Licensed real estate professionals
• Employees who are covered by federal law
• An officer of a corporation who is also an owner may choose to not be considered an employee for the purposes of worker’s compensation.
Any employer contracting with an independent contractor for the performance of work costing more than $1,000 must obtain a certificate of workers' compensation from the contractor, or be liable for all the workers' compensation expenses involved in a work injury. Employee leasing services and temporary agencies are required to carry workers' compensation coverage for their employees. A principal contractor is liable for the same obligations unless the contractor receives a compensation certificate from his or her subcontractor.