A Maine workers comp exemption lets certain business owners legally go without workers’ compensation coverage on themselves — Sole proprietors, partners and LLC members are generally not “employees” unless they choose to be covered (39-A M.R.S. §102(11)), so no waiver form is needed. LLC owners do not have to fill out a waiver.
A corporate owner may waive coverage for themselves only if they hold at least 20% of the outstanding voting stock and the Board approves a waiver. The application must list the actual number of shares (issued voting shares and shares the owner holds), not a percentage. A parent, spouse or child of an LLC member who works for that LLC may also waive in writing.
No officer-count limit was verified. — while the law still requires coverage for employees once a business has 1 or more. This guide explains who qualifies for the Maine workers comp exemption, the exact form, where to file it, what it costs, and what an exempt owner gives up. Verified against Maine sources as of October 2026.
Maine at a Glance
| Coverage required at | 1 employee(s) |
| Who may elect out | Sole proprietors, partners and LLC members are generally not “employees” unless they choose to be covered (39-A M.R.S. §102(11)), so no waiver form is needed. LLC owners do not have to fill out a waiver. A corporate owner may waive coverage for themselves only if they hold at least 20% of the outstanding voting stock and the Board approves a waiver. The application must list the actual number of shares (issued voting shares and shares the owner holds), not a percentage. A parent, spouse or child of an LLC member who works for that LLC may also waive in writing. No officer-count limit was verified. |
| Exemption form | Application for Waiver, Form WCB-2C, used by 20%+ corporate owners and by family members of LLC members |
| Filed with | Maine Workers’ Compensation Board, Coverage Unit, 27 State House Station, Augusta, ME, by mail, fax or in person. The waiver is not valid until the Board approves it and returns a copy marked “Approved” with the effective date. Form: https://www.maine.gov/wcb/forms/WCB-2C.pdf. Information page: https://www.maine.gov/wcb/Departments/coverage/waivers.html. Phone: 207-287-7054. |
| Renewal | No renewal requirement was found. An approved waiver appears to stay in effect until the person revokes it with 30 days’ written notice to the Board, their employer and the insurance carrier. Confirm with the Board. A WCB-267 contractor statement is valid for 1 year from the date the Board receives it. |
| Penalty for being uninsured | A knowing failure to secure coverage is a Class D crime. The employer also owes a civil penalty of up to 10000 or up to 108% of the premium that should have been paid during the uninsured period, whichever is larger, paid to the Employment Rehabilitation Fund (39-A M.R.S. §324). Other possible sanctions include loss of corporate status and referral to the Attorney General. Separately, an employer or insurer that fails to pay compensation may be fined up to 200 per day of noncompliance (§324). |
In This Maine Guide:
Who Qualifies for A Maine Workers Comp Exemption
Sole proprietors, partners and LLC members are generally not “employees” unless they choose to be covered (39-A M.R.S. §102(11)), so no waiver form is needed. LLC owners do not have to fill out a waiver. A corporate owner may waive coverage for themselves only if they hold at least 20% of the outstanding voting stock and the Board approves a waiver.
The application must list the actual number of shares (issued voting shares and shares the owner holds), not a percentage. A parent, spouse or child of an LLC member who works for that LLC may also waive in writing. No officer-count limit was verified.
Executive officers of private corporations count as employees and must be covered, unless the officer is also a bona fide owner of at least 20% of the outstanding voting stock and has applied for and received a Board-approved waiver (39-A M.R.S. §102(11)(A)(4)). Executive officers of charitable, religious, educational or other nonprofit corporations are not employees.
If a corporation’s insurance policy specifically names an executive officer, that officer is an employee of the corporation.
Partners and LLC members are generally not “employees” unless they elect to be personally covered (39-A M.R.S. §102(11)), so they don’t file a waiver. A parent, spouse or child of an LLC member who is employed by that LLC may waive benefits in writing (39-A M.R.S. §102(11)(A)(5)).
How to File the Maine Workers Comp Exemption
The form is Application for Waiver, Form WCB-2C, used by 20%+ corporate owners and by family members of LLC members. It is filed with Maine Workers’ Compensation Board, Coverage Unit, 27 State House Station, Augusta, ME, by mail, fax or in person. The waiver is not valid until the Board approves it and returns a copy marked “Approved” with the effective date. Form: https://www.maine.gov/wcb/forms/WCB-2C.pdf. Information page: https://www.maine.gov/wcb/Departments/coverage/waivers.html. Phone: 207-287-7054..
Renewal: No renewal requirement was found. An approved waiver appears to stay in effect until the person revokes it with 30 days’ written notice to the Board, their employer and the insurance carrier. Confirm with the Board. A WCB-267 contractor statement is valid for 1 year from the date the Board receives it..
Filing on the state’s own site costs nothing beyond any statutory fee — the “exemption filing services” that advertise on this search charge for the same form.
Maine Workers Comp Exemption Rules at a Glance
The exact Maine workers comp exemption rules every owner should check before deciding to go without coverage:
| Employee threshold | 1 |
| Who may elect out | Sole proprietors, partners and LLC members are generally not “employees” unless they choose to be covered (39-A M.R.S. §102(11)), so no waiver form is needed. LLC owners do not have to fill out a waiver. A corporate owner may waive coverage for themselves only if they hold at least 20% of the outstanding voting stock and the Board approves a waiver. The application must list the actual number of shares (issued voting shares and shares the owner holds), not a percentage. A parent, spouse or child of an LLC member who works for that LLC may also waive in writing. No officer-count limit was verified. |
| Corporate officers | Executive officers of private corporations count as employees and must be covered, unless the officer is also a bona fide owner of at least 20% of the outstanding voting stock and has applied for and received a Board-approved waiver (39-A M.R.S. §102(11)(A)(4)). Executive officers of charitable, religious, educational or other nonprofit corporations are not employees. If a corporation’s insurance policy specifically names an executive officer, that officer is an employee of the corporation. |
| LLC members and partners | Partners and LLC members are generally not “employees” unless they elect to be personally covered (39-A M.R.S. §102(11)), so they don’t file a waiver. A parent, spouse or child of an LLC member who is employed by that LLC may waive benefits in writing (39-A M.R.S. §102(11)(A)(5)). |
| Form | Application for Waiver, Form WCB-2C, used by 20%+ corporate owners and by family members of LLC members |
| Where to file | Maine Workers’ Compensation Board, Coverage Unit, 27 State House Station, Augusta, ME, by mail, fax or in person. The waiver is not valid until the Board approves it and returns a copy marked “Approved” with the effective date. Form: https://www.maine.gov/wcb/forms/WCB-2C.pdf. Information page: https://www.maine.gov/wcb/Departments/coverage/waivers.html. Phone: 207-287-7054. |
| Renewal | No renewal requirement was found. An approved waiver appears to stay in effect until the person revokes it with 30 days’ written notice to the Board, their employer and the insurance carrier. Confirm with the Board. A WCB-267 contractor statement is valid for 1 year from the date the Board receives it. |
| Proof of exemption or coverage | Insured employers provide a certificate of insurance. Exempt owners show the Board-approved WCB-2C stamped “Approved” with its effective date. Workers claiming contractor status can show a WCB-267 Independent Contractor Statement the Board has received. Anyone can check coverage for free by business name or FEIN with the Board’s online lookup at https://www.maine.gov/wcb/Departments/coverage/verification.html, or by emailing [email protected]. |
What A Maine Workers Comp Exemption Gives Up
A waiver gives up all benefits and privileges under the Maine Workers’ Compensation Act for that person. That means no wage-loss or medical benefits through the system if they are injured on the job. Any effect on the right to sue was not verified; confirm with the Board and a licensed Maine attorney.
One honest paragraph on the “ghost policy”: a minimum-premium policy with no employees sold to owners who need a certificate of insurance. It is legal in many states, but it is not a Maine workers comp exemption — it is coverage with nobody on it. If you add a worker, it must be reported, or the audit will find them.
Workers Exempt by Law in Maine
Separate from the owner’s election, Maine law exempts some classes of workers from coverage — commonly domestic workers below a threshold, casual labor, some farm labor and licensed real-estate agents paid by commission. A worker who does not fit a listed class counts toward the threshold, no matter what the 1099 says.
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Proving A Maine Workers Comp Exemption or Coverage
Insured employers provide a certificate of insurance. Exempt owners show the Board-approved WCB-2C stamped “Approved” with its effective date. Workers claiming contractor status can show a WCB-267 Independent Contractor Statement the Board has received. Anyone can check coverage for free by business name or FEIN with the Board’s online lookup at https://www.maine.gov/wcb/Departments/coverage/verification.html, or by emailing [email protected].
Why the Maine Workers Comp Exemption Matters
The Maine workers comp exemption is a trade: lower cost today against no safety net if you are hurt. The second half of the trade is the one the search results never lead with. The 20% ownership must be shown in actual share counts, not a percentage. Since October 25, 2023, the Board no longer reviews or approves independent-contractor predeterminations (WCB-266).
Instead, a worker may file a WCB-267 statement, which creates only a rebuttable presumption, lasts 1 year and applies to workers’ comp only. Form WCB-260 still gives a conclusive presumption for landowner and wood-harvester arrangements. Construction contractors have separate subcontractor rules under 39-A M.R.S. §105-A. Rules change, so confirm current requirements with the Maine Workers’ Compensation Board and a licensed attorney.
If the Maine workers comp exemption rules above leave any doubt about whether a worker counts, ask the state agency before you decide — the answer is free, and the penalty for guessing wrong is not.
Employer side: the Maine requirements guide covers the threshold, who counts and the penalties in full. Hurt while exempt? You may still have a claim against a third party — a licensed attorney can say.
Frequently Asked Questions
Who can file a workers comp exemption in Maine?
Sole proprietors, partners and LLC members are generally not “employees” unless they choose to be covered (39-A M.R.S. §102(11)), so no waiver form is needed. LLC owners do not have to fill out a waiver. A corporate owner may waive coverage for themselves only if they hold at least 20% of the outstanding voting stock and the Board approves a waiver.
The application must list the actual number of shares (issued voting shares and shares the owner holds), not a percentage. A parent, spouse or child of an LLC member who works for that LLC may also waive in writing. No officer-count limit was verified.
What form is the Maine workers comp exemption?
Application for Waiver, Form WCB-2C, used by 20%+ corporate owners and by family members of LLC members. File it on the state’s own site; filing services charge for the same form.
Can an exempt owner in Maine still collect benefits if hurt?
No. An exemption removes the owner from coverage, so there is no claim for medical care or lost wages. That is the trade.
Official Maine Sources & Resources
- Maine Maine Workers’ Compensation Board: https://www.maine.gov/wcb/
- Maine Workers’ Comp Statute: https://legislature.maine.gov/statutes/39-A/title39-Asec102.html
- U.S. Department of Labor — Workers’ Comp: dol.gov
- Insurance Information Institute: iii.org
This Maine workers comp exemption guide was last verified against official Maine sources in October 2026. Rules change — confirm the current figure with the state agency or a licensed attorney.
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Disclaimer: This guide is informational only and is not legal, medical, or financial advice. Workers Comp Explained is an independent educational resource, not a law firm or insurer. Workers’ comp benefits, settlement values, deadlines, and requirements vary by state and by the specific facts of your injury and change over time, and any settlement figures here are illustrative only.
Confirm your rights and any deadline with your state’s workers’ compensation board and a licensed attorney before you act.