Under Louisiana's workers' compensation law (LA Rev. Stat. Sec. 23:1021et seq.), virtually all employees must be covered by workers' compensation insurance. The only exceptions are the following types of workers:
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• Farmworkers employed outside the usual course of the employer's business and earning $1,000 or less during the year from an employer whose total farm payroll is less than $2,500 (LA Rev. Stat. Sec. 23:1035)
• Domestic employees or workers in private households if their work does not arise out of their employer's business or trade (LA Rev. Stat. Sec. 23:1035)
• Employees of interstate and foreign common carriers (LA Rev. Stat. Sec. 23:1037)
• Real estate workers and salespeople (LA Rev. Stat. Sec. 23:1047)
• Musicians and performers under a performance contract (LA Rev. Stat. Sec. 23:1035)
• Employees covered by the Federal Employer's Liability Act, the Longshoremen's and Harbor Worker's Compensation Act, or the Jones Act (LA Rev. Stat. Sec. 23:1035.2)
• Uncompensated officers and board members of charitable, educational, religious, social, civic, or fraternal nonprofit organizations (LA Rev. Stat. Sec. 23:1046)
• Any landman rendering services related to the exploration, production, transportation, or development of minerals (LA Rev. Stat. Sec. 23:1048)
There are special rules for the following occupational categories:
Bona fide corporate officers. Presidents, vice presidents, secretaries, and treasurers who own at least 10 percent of a company's stock; partners; and sole proprietors may elect in writing not to be covered.
Employers in the trade or profession of furnishing household or farm help. These employers are ...
