Workers' Compensation requirements by state

Requirements to obtain Workers' Compensation vary by state, this table outlines some of these requirements.

If you determine that your company is required to purchase Workers' Compensation insurance in your state, learn how to sign up for this insurance with Gusto.

Sometimes, companies get a request for a workers' comp audit—head to this article and click the Workers comp audit reports dropdown for more information. 

Click on the state name to visit their website and learn more about their specific regulations.

State                 Employee Minimum
 Alabama           4
 Alaska  1
 Arizona  1
 Arkansas  3
 California  1
 Colorado  1
 Connecticut  1
 Delaware  1 
 District of Columbia  1
 Florida  4
 Georgia  3 
 Hawaii  1
 Idaho  1
 Illinois  1
 Indiana  1
 Iowa  1
 Kansas  1 
 Kentucky   1
 Louisiana  1
 Maine   1 
 Maryland  1
 Massachusetts  1
 Michigan 3 or more employees at any one time, or employs one or more workers for 35 or more hours per week for 13 or more weeks during preceding 52 weeks
 Minnesota  1 
 Mississippi  5 
 Missouri  5 
 Montana  1 
 Nebraska  1
 Nevada  1
 New Hampshire  1
 New Jersey  1
 New Mexico  3
 New York  1 
 North Carolina   3
 North Dakota This state's program is managed by the government and not a private carrier and therefore is not supported/paid by Gusto or our workers' comp partner. Please call the state directly at 800-777-5033.
 Ohio This state's program in managed by the government and not a private carrier and therefore is not supported/paid by Gusto or our workers' comp partner. Please call the state directly at 800-644-6292.
 Oklahoma  1  
 Oregon  1
 Pennsylvania  1
 Rhode Island  1
 South Carolina  4
 South Dakota  1
 Tennessee  5 
 Texas Generally not required, unless in construction or government work
 Utah  1 
 Vermont   1 
 Virginia  3 
 Washington This state's program is managed by the government but is supported/paid by Gusto. Please visit our Washington registration and tax info article for more information about how this insurance is paid and how to enter employee risk class codes.
 West Virginia  1, with some exceptions
 Wisconsin

Usually, if you employ three or more full-time or part-time employees, you must get insurance immediately.

If you employ one or more full-time or part-time employees to whom you have paid combined gross wages of $500 or more in any calendar quarter for work done at one or more locations in Wisconsin, you must have insurance by the 10th day of the first month of the next calendar quarter.

If you are a farmer who employs 6 or more workers on the same day for any 20 days during the calendar year, you must get insurance by the 10th day after the 20th day of employment.

 Wyoming This state's program is managed by the government but is supported/paid by Gusto. Please visit our Wyoming registration and tax info article for assistance paying this insurance.