A New York workers comp exemption lets certain business owners legally go without workers’ compensation coverage on themselves — A business with no employees does not have to carry coverage.
That covers sole proprietors, partners in a partnership, one- or two-person corporations where those people own all the stock and hold all the offices (each must hold an office and own at least 1 share), and LLCs where the only people paid are the members. Members and partners are not treated as employees, but they may choose to cover themselves.
A corporation must carry coverage if it has more than 2 officers or more than 2 shareholders, or if its 1 or 2 officers do not own all the stock. — while the law still requires coverage for employees once a business has 1 or more.
This guide explains who qualifies for the New York workers comp exemption, the exact form, where to file it, what it costs, and what an exempt owner gives up. Verified against New York sources as of October 2026.
New York at a Glance
| Coverage required at | 1 employee(s) |
| Who may elect out | A business with no employees does not have to carry coverage. That covers sole proprietors, partners in a partnership, one- or two-person corporations where those people own all the stock and hold all the offices (each must hold an office and own at least 1 share), and LLCs where the only people paid are the members. Members and partners are not treated as employees, but they may choose to cover themselves. A corporation must carry coverage if it has more than 2 officers or more than 2 shareholders, or if its 1 or 2 officers do not own all the stock. |
| Exemption form | CE-200, Certificate of Attestation of Exemption from New York State Workers’ Compensation and/or Disability and Paid Family Leave Benefits Insurance Coverage. Only two kinds of entities may use it: entities operating in New York with no employees, and out-of-state entities getting a contract or license where all the work is done outside New York. The corporate-officer exclusion uses a separate form, C-105.51 / U-619, which is filed with the insurer. |
| Filed with | You complete the CE-200 online through the Workers’ Compensation Board’s portal at https://www.wcb.ny.gov/content/ebiz/wc_db_exemptions/requestExemptionOverview.jsp, print it right away, and give it to the government agency issuing your permit, license or contract. If you have no computer, you can get a paper application by writing to or visiting the Customer Service Center at any WCB district office. The officer exclusion (C-105.51 / U-619) is filed with the workers’ comp insurance carrier. |
| Filing fee | Free |
| Penalty for being uninsured | WCL §52. Civil: a penalty of up to 2000 for each 10-day period without coverage, or up to 2 times the cost of compensation for the payroll during that period, paid into the Uninsured Employers Fund. Criminal: for 5 or fewer employees within 12 months, a misdemeanor with a fine of 1000 to 5000. For more than 5 employees within 12 months, a class E felony with a fine of 5000 to 50000. A repeat conviction within 5 years is a class D felony with a fine of 10000 to 50000. The uninsured employer is also personally liable for the cost of any claims, and stop-work orders may be issued. |
In This New York Guide:
Who Qualifies for A New York Workers Comp Exemption
A business with no employees does not have to carry coverage. That covers sole proprietors, partners in a partnership, one- or two-person corporations where those people own all the stock and hold all the offices (each must hold an office and own at least 1 share), and LLCs where the only people paid are the members.
Members and partners are not treated as employees, but they may choose to cover themselves. A corporation must carry coverage if it has more than 2 officers or more than 2 shareholders, or if its 1 or 2 officers do not own all the stock.
Workers’ Compensation Law §54(6). In a corporation with 2 executive officers who together own all the issued stock, hold all the offices and each own at least 1 share, the officers are included in the policy unless one or both elect to be excluded. The corporation makes that election by filing a notice with its insurance carrier on the Board-prescribed form C-105.51 (NYSIF version U-619).
If there are 2 officers, both must sign. A corporation with 1 or 2 officers who own all the stock and have no other employees is not required to carry coverage at all. Confirm with your state board and a licensed attorney.
LLC members and partners are not considered employees for workers’ comp purposes. An LLC or partnership whose only paid people are its members or partners does not need coverage, but members and partners may voluntarily cover themselves under a policy. Once there is at least 1 non-member or non-partner employee, coverage is required.
How to File the New York Workers Comp Exemption
The form is CE-200, Certificate of Attestation of Exemption from New York State Workers’ Compensation and/or Disability and Paid Family Leave Benefits Insurance Coverage. Only two kinds of entities may use it: entities operating in New York with no employees, and out-of-state entities getting a contract or license where all the work is done outside New York.
The corporate-officer exclusion uses a separate form, C-105.51 / U-619, which is filed with the insurer.. It is filed with You complete the CE-200 online through the Workers’ Compensation Board’s portal at https://www.wcb.ny.gov/content/ebiz/wc_db_exemptions/requestExemptionOverview.jsp, print it right away, and give it to the government agency issuing your permit, license or contract.
If you have no computer, you can get a paper application by writing to or visiting the Customer Service Center at any WCB district office. The officer exclusion (C-105.51 / U-619) is filed with the workers’ comp insurance carrier.. 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.
New York Workers Comp Exemption Rules at a Glance
The exact New York workers comp exemption rules every owner should check before deciding to go without coverage:
| Employee threshold | 1 |
| Who may elect out | A business with no employees does not have to carry coverage. That covers sole proprietors, partners in a partnership, one- or two-person corporations where those people own all the stock and hold all the offices (each must hold an office and own at least 1 share), and LLCs where the only people paid are the members. Members and partners are not treated as employees, but they may choose to cover themselves. A corporation must carry coverage if it has more than 2 officers or more than 2 shareholders, or if its 1 or 2 officers do not own all the stock. |
| Corporate officers | Workers’ Compensation Law §54(6). In a corporation with 2 executive officers who together own all the issued stock, hold all the offices and each own at least 1 share, the officers are included in the policy unless one or both elect to be excluded. The corporation makes that election by filing a notice with its insurance carrier on the Board-prescribed form C-105.51 (NYSIF version U-619). If there are 2 officers, both must sign. A corporation with 1 or 2 officers who own all the stock and have no other employees is not required to carry coverage at all. Confirm with your state board and a licensed attorney. |
| LLC members and partners | LLC members and partners are not considered employees for workers’ comp purposes. An LLC or partnership whose only paid people are its members or partners does not need coverage, but members and partners may voluntarily cover themselves under a policy. Once there is at least 1 non-member or non-partner employee, coverage is required. |
| Form | CE-200, Certificate of Attestation of Exemption from New York State Workers’ Compensation and/or Disability and Paid Family Leave Benefits Insurance Coverage. Only two kinds of entities may use it: entities operating in New York with no employees, and out-of-state entities getting a contract or license where all the work is done outside New York. The corporate-officer exclusion uses a separate form, C-105.51 / U-619, which is filed with the insurer. |
| Where to file | You complete the CE-200 online through the Workers’ Compensation Board’s portal at https://www.wcb.ny.gov/content/ebiz/wc_db_exemptions/requestExemptionOverview.jsp, print it right away, and give it to the government agency issuing your permit, license or contract. If you have no computer, you can get a paper application by writing to or visiting the Customer Service Center at any WCB district office. The officer exclusion (C-105.51 / U-619) is filed with the workers’ comp insurance carrier. |
| Fee | Free |
| Proof of exemption or coverage | Covered employers give clients or permit offices a certificate of workers’ comp coverage, form C-105.2 (or U-26.3 if insured through NYSIF), naming the certificate holder. Employers with no employees give the CE-200 Certificate of Attestation of Exemption. Coverage can also be checked with the WCB’s online Employer Coverage Search at wcb.ny.gov. Disability and Paid Family Leave coverage is shown separately (for example DB-120.1). |
What A New York Workers Comp Exemption Gives Up
An excluded or uncovered owner or officer gets no workers’ comp benefits if hurt on the job: no wage replacement and no medical coverage through workers’ comp. Owners who choose to be covered keep those benefits. An excluded owner may still be able to sue an at-fault third party. Confirm with your state board and a licensed 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 New York 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.
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Workers Exempt by Law in New York
Separate from the owner’s election, New York 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.
Proving A New York Workers Comp Exemption or Coverage
Covered employers give clients or permit offices a certificate of workers’ comp coverage, form C-105.2 (or U-26.3 if insured through NYSIF), naming the certificate holder. Employers with no employees give the CE-200 Certificate of Attestation of Exemption. Coverage can also be checked with the WCB’s online Employer Coverage Search at wcb.ny.gov. Disability and Paid Family Leave coverage is shown separately (for example DB-120.1).
Why the New York Workers Comp Exemption Matters
The New York 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.
If the New York 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 New York 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 New York?
A business with no employees does not have to carry coverage. That covers sole proprietors, partners in a partnership, one- or two-person corporations where those people own all the stock and hold all the offices (each must hold an office and own at least 1 share), and LLCs where the only people paid are the members.
Members and partners are not treated as employees, but they may choose to cover themselves. A corporation must carry coverage if it has more than 2 officers or more than 2 shareholders, or if its 1 or 2 officers do not own all the stock.
What form is the New York workers comp exemption?
CE-200, Certificate of Attestation of Exemption from New York State Workers’ Compensation and/or Disability and Paid Family Leave Benefits Insurance Coverage. Only two kinds of entities may use it: entities operating in New York with no employees, and out-of-state entities getting a contract or license where all the work is done outside New York. The corporate-officer exclusion uses a separate form, C-105.51 / U-619, which is filed with the insurer..
File it on the state’s own site; filing services charge for the same form.
Can an exempt owner in New York 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 New York Sources & Resources
- New York New York State Workers’ Compensation Board: https://www.wcb.ny.gov
- New York Workers’ Comp Statute: https://www.nysenate.gov/legislation/laws/WKC/54
- U.S. Department of Labor — Workers’ Comp: dol.gov
- Insurance Information Institute: iii.org
This New York workers comp exemption guide was last verified against official New York 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.