A Georgia workers comp exemption lets certain business owners legally go without workers’ compensation coverage on themselves — Corporate officers and LLC members may elect out of coverage, up to 5 officers per corporation and up to 5 members per LLC. The statute sets no ownership-percentage requirement. Sole proprietors and partners are not employees by default, so they need no exemption.
They are excluded automatically but may elect to be covered by filing Form WC-10 under O.C.G.A. § 34-9-2.2. Officers and LLC members who exempt themselves still count toward the 3-employee threshold. — while the law still requires coverage for employees once a business has 3 or more.
This guide explains who qualifies for the Georgia workers comp exemption, the exact form, where to file it, what it costs, and what an exempt owner gives up. Verified against Georgia sources as of October 2026.
Georgia at a Glance
| Coverage required at | 3 employee(s) |
| Who may elect out | Corporate officers and LLC members may elect out of coverage, up to 5 officers per corporation and up to 5 members per LLC. The statute sets no ownership-percentage requirement. Sole proprietors and partners are not employees by default, so they need no exemption. They are excluded automatically but may elect to be covered by filing Form WC-10 under O.C.G.A. § 34-9-2.2. Officers and LLC members who exempt themselves still count toward the 3-employee threshold. |
| Exemption form | Form WC-10, Notice of Election or Rejection of Workers’ Compensation Coverage |
| Filed with | Officers and LLC members file Form WC-10 with the workers’ comp insurer if there is one. If there is no insurer, it is filed with the Georgia State Board of Workers’ Compensation. Sole proprietors and partners electing or revoking coverage file the same way. The form is at https://sbwc.georgia.gov/document/board-form/wc-10/download |
| Filing fee | Free |
| Penalty for being uninsured | Under O.C.G.A. § 34-9-18, the Board may assess a civil penalty of 500 to 5000 per violation of § 34-9-121 (the duty to insure) or § 34-9-126(a). An employer who refuses or willfully neglects to insure commits a misdemeanor. The fine is 1000 to 10000, imprisonment of up to 12 months, or both. The Board may also assess attorney’s fees and a 10 percent increase in compensation payable to the injured employee (O.C.G.A. § 34-9-126). |
In This Georgia Guide:
Who Qualifies for A Georgia Workers Comp Exemption
Corporate officers and LLC members may elect out of coverage, up to 5 officers per corporation and up to 5 members per LLC. The statute sets no ownership-percentage requirement. Sole proprietors and partners are not employees by default, so they need no exemption. They are excluded automatically but may elect to be covered by filing Form WC-10 under O.C.G.A. § 34-9-2.2.
Officers and LLC members who exempt themselves still count toward the 3-employee threshold.
Under O.C.G.A. § 34-9-2.1, a corporate officer may elect to be exempt by giving written certification to the insurer, or to the State Board of Workers’ Compensation if there is no insurer. A corporation may exempt no more than 5 corporate officers. The certification must identify the officer by name and by the office held at the time of certification.
It does not take effect until it is filed with the proper entity.
Under O.C.G.A. § 34-9-2.1, an LLC member may elect to be exempt by written certification on Form WC-10, filed with the insurer or, if there is no insurer, with the Board. An LLC may exempt no more than 5 members, and each member must be identified by name.
Under O.C.G.A. § 34-9-2.2, partners and sole proprietors are not employees unless they elect coverage by filing Form WC-10 with the insurer, or with the Board if there is no insurer. They may later revoke that election on a WC-10.
How to File the Georgia Workers Comp Exemption
The form is Form WC-10, Notice of Election or Rejection of Workers’ Compensation Coverage. It is filed with Officers and LLC members file Form WC-10 with the workers’ comp insurer if there is one. If there is no insurer, it is filed with the Georgia State Board of Workers’ Compensation. Sole proprietors and partners electing or revoking coverage file the same way. The form is at https://sbwc.georgia.gov/document/board-form/wc-10/download. Filing is free.
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.
Georgia Workers Comp Exemption Rules at a Glance
The exact Georgia workers comp exemption rules every owner should check before deciding to go without coverage:
| Employee threshold | 3 |
| Who may elect out | Corporate officers and LLC members may elect out of coverage, up to 5 officers per corporation and up to 5 members per LLC. The statute sets no ownership-percentage requirement. Sole proprietors and partners are not employees by default, so they need no exemption. They are excluded automatically but may elect to be covered by filing Form WC-10 under O.C.G.A. § 34-9-2.2. Officers and LLC members who exempt themselves still count toward the 3-employee threshold. |
| Corporate officers | Under O.C.G.A. § 34-9-2.1, a corporate officer may elect to be exempt by giving written certification to the insurer, or to the State Board of Workers’ Compensation if there is no insurer. A corporation may exempt no more than 5 corporate officers. The certification must identify the officer by name and by the office held at the time of certification. It does not take effect until it is filed with the proper entity. |
| LLC members and partners | Under O.C.G.A. § 34-9-2.1, an LLC member may elect to be exempt by written certification on Form WC-10, filed with the insurer or, if there is no insurer, with the Board. An LLC may exempt no more than 5 members, and each member must be identified by name. Under O.C.G.A. § 34-9-2.2, partners and sole proprietors are not employees unless they elect coverage by filing Form WC-10 with the insurer, or with the Board if there is no insurer. They may later revoke that election on a WC-10. |
| Workers exempt by law | The law does not apply to employers that regularly employ fewer than 3 people, counting full-time, part-time and seasonal workers (O.C.G.A. § 34-9-2(a)). Farm laborers, domestic servants, common-carrier railroad employees and U.S. government agencies are also excluded. So is casual work that is not in the usual course of the employer’s trade or business. Licensed real estate salespersons and associate brokers are excluded. Independent contractors are excluded if they meet the 3-part test in § 34-9-2(e): a written or implied contract, control over how the work is done, and pay based on completed work rather than time. |
| Form | Form WC-10, Notice of Election or Rejection of Workers’ Compensation Coverage |
| Where to file | Officers and LLC members file Form WC-10 with the workers’ comp insurer if there is one. If there is no insurer, it is filed with the Georgia State Board of Workers’ Compensation. Sole proprietors and partners electing or revoking coverage file the same way. The form is at https://sbwc.georgia.gov/document/board-form/wc-10/download |
| Fee | Free |
| Proof of exemption or coverage | Insurers report each policy to a Licensed Rating Organization. Contractors, clients and workers can check an employer’s coverage with the State Board’s free online tool at https://sbwc.georgia.gov/online-employers-workers-compensation-coverage-verification, searching by employer name or FEIN. Clients usually also ask for a certificate of insurance from the employer’s insurer. Georgia does not issue a standalone state exemption certificate; the proof of an officer or member exemption is the filed WC-10. The Board’s Enforcement Division may require an employer to show proof of coverage within 15 days of a notice. |
What A Georgia Workers Comp Exemption Gives Up
An exempt owner who is hurt on the job in Georgia has no workers’ comp claim: no medical coverage from the policy, no wage replacement and no disability award. Health insurance may exclude work injuries. Most owners who physically work the job keep themselves covered for that reason.
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 Georgia 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 Georgia
The law does not apply to employers that regularly employ fewer than 3 people, counting full-time, part-time and seasonal workers (O.C.G.A. § 34-9-2(a)). Farm laborers, domestic servants, common-carrier railroad employees and U.S. government agencies are also excluded. So is casual work that is not in the usual course of the employer’s trade or business. Licensed real estate salespersons and associate brokers are excluded.
Independent contractors are excluded if they meet the 3-part test in § 34-9-2(e): a written or implied contract, control over how the work is done, and pay based on completed work rather than time.
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Proving A Georgia Workers Comp Exemption or Coverage
Insurers report each policy to a Licensed Rating Organization. Contractors, clients and workers can check an employer’s coverage with the State Board’s free online tool at https://sbwc.georgia.gov/online-employers-workers-compensation-coverage-verification, searching by employer name or FEIN. Clients usually also ask for a certificate of insurance from the employer’s insurer. Georgia does not issue a standalone state exemption certificate; the proof of an officer or member exemption is the filed WC-10.
The Board’s Enforcement Division may require an employer to show proof of coverage within 15 days of a notice.
Why the Georgia Workers Comp Exemption Matters
The Georgia 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. Officers and LLC members who exempt themselves still count toward the 3-employee threshold, so a company with 3 exempt officers and no other staff may still have to carry a policy (SBWC).
Georgia has a hard cap of 5 exempt officers per corporation and 5 exempt members per LLC. In Georgia, sole proprietors and partners are excluded unless they choose to be covered, rather than covered unless they opt out.
If the Georgia 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 Georgia 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 Georgia?
Corporate officers and LLC members may elect out of coverage, up to 5 officers per corporation and up to 5 members per LLC. The statute sets no ownership-percentage requirement. Sole proprietors and partners are not employees by default, so they need no exemption. They are excluded automatically but may elect to be covered by filing Form WC-10 under O.C.G.A. § 34-9-2.2.
Officers and LLC members who exempt themselves still count toward the 3-employee threshold.
What form is the Georgia workers comp exemption?
Form WC-10, Notice of Election or Rejection of Workers’ Compensation Coverage. File it on the state’s own site; filing services charge for the same form.
Can an exempt owner in Georgia 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 Georgia Sources & Resources
- Georgia Georgia State Board of Workers’ Compensation (SBWC): https://sbwc.georgia.gov
- Georgia Workers’ Comp Statute: https://law.justia.com/codes/georgia/title-34/chapter-9/article-1/section-34-9-2-1/
- U.S. Department of Labor — Workers’ Comp: dol.gov
- Insurance Information Institute: iii.org
This Georgia workers comp exemption guide was last verified against official Georgia 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.