Virtually all employees must be covered by workers' compensation insurance. The only exceptions are the following types of workers:
• Salespersons who are direct sellers of consumer products, but not in retail establishments
• Salespersons working for real estate brokers on a commission basis
• People working outside the usual course of the employer's business
• Masters and seamen of ships in interstate and foreign trade
• Professional athletes whose contracts provide for payment of wages during disability
• Employees of counties and municipalities that have taxing authority
• Employees covered by federal compensation laws
Employers may elect to cover domestic servants who work less than 16 hours. Governmental bodies have the option to elect to cover their employees, but contractors on government construction projects must have insurance coverage. Employee leasing companies must have a separate insurance policy for each client organization to which they lease employees, and premium rates for these firms must be commensurate with expected claims experience.
Members of a limited liability company, partners of a limited liability partnership, and partnerships or sole proprietors of an unincorporated business are not required to carry workers’ compensation insurance for themselves, but may choose to do so. Corporate officers who own at least a 25 percent in the corporation may exempt themselves from workers’ compensation (MA Gen. Laws Ch. 152 Sec. 1 et seq.).