Insurance
Georgia workers’ comp: three employees, officers, and WC-10 waivers
Key takeaways
- Georgia’s official State Board of Workers’ Compensation insurance FAQs say coverage is required when you regularly employ three or more persons. Part-time workers who work regularly count.
- Officers or LLC members of a corporation or LLC are included in the count.
- Up to five officers or members may waive coverage on form WC-10, but waivers do not reduce the headcount.
- Sole proprietors and partners are employers, not employees, unless they elect coverage.
On this page
The official source is the Georgia State Board of Workers’ Compensation, Workers’ Compensation Insurance FAQs, reviewed November 13, 2026. This is a summary of that FAQ, not a filing and not a classification of your business.
The three-employee trigger, including owners who are officers or members
If you regularly employ three or more persons, the official FAQ requires you to secure workers’ compensation insurance. Part-time workers who work regularly are counted. Officers or members of a corporation or LLC are included. A two-owner LLC that also hires one regular helper may already be at three persons for this test. We do not run that count for you.
The official FAQ, as reviewed for this page, does not spell out a separate first-employee construction exception. This site does not invent one. Construction shops should still read the official FAQ and any general-contractor insurance requirements in the contract.
WC-10 waivers do not shrink the headcount
The official FAQ allows up to five officers or members to waive coverage on form WC-10, and it states that those waivers do not reduce the headcount used to decide whether the employer must have a policy. In other words, exempting yourself from benefits is not the same as dropping below the three-person trigger. Sole proprietors and partners are employers, not employees, unless they elect coverage. Use the Board’s forms and instructions if you need to elect or waive; this website is not a waiver service and does not recommend a specific insurer.
Frequently asked questions
Does Georgia require workers' comp for one employee?
The official SBWC FAQ uses a regularly-employ-three-or-more-persons test, counting officers or LLC members and regular part-time workers. One employee, by itself, is not the official trigger described on that FAQ. Confirm current rules with the Board.
Does a WC-10 officer waiver mean I can drop the policy?
The official FAQ says waivers do not reduce the headcount. If three or more persons regularly work, the coverage requirement can still apply even if some officers have waived benefits for themselves.
Is there a Georgia construction exception at the first employee?
The official insurance FAQ cited here does not spell out a separate first-employee construction exception, so this site does not invent one.
This page summarizes official agency pages retrieved or reviewed on November 13, 2026. It is not legal, tax, or insurance advice, not a quote, and not a recommendation of a specific insurer. Confirm current rules with the linked agency, and with counsel or a licensed agent when you need a determination on your facts.
If you need payroll set up for a first W-2 hire, you can Run payroll with Gusto. Gusto is a payroll service, not the insurer, and this is not a guarantee of a policy, a rate, or savings. In Ohio and North Dakota, do not use a private workers’ compensation policy — start with the official state fund (Ohio BWC or North Dakota WSI). Washington and Wyoming also use official state funds; see the state-fund guide.
Partner link. If you buy or sign up through this link, FirstHire may earn a commission at no extra cost to you. This is not an endorsement, not a quote, and not a guarantee of approval, coverage, or savings. Full disclosure.
When you want a private-market workers’ compensation quote in a state where private policies are sold, you can start with this partner form. We do not recommend a specific insurer, and we do not quote or bind coverage. This option is not a path in Ohio or North Dakota.
Compare a workers’ compensation quote
Partner link. If you request a quote through this link, FirstHire may earn a commission at no extra cost to you. This is not an endorsement or a guarantee of approval, coverage, or savings. Full disclosure.
To get a quote in a private-market state, talk to a licensed agent or a carrier authorized where the work is done. In Ohio, North Dakota, Washington, or Wyoming, start with the official state fund instead of a private policy.