An Utah workers comp exemption lets certain business owners legally go without workers’ compensation coverage on themselves — Sole proprietors and partners are generally not counted as employees unless the business elects to include them (Utah Code 34A-2-104). A corporation may elect to exclude any director or officer (34A-2-104(4)). There is no ownership-percentage limit and no cap on how many officers can be excluded.
Exception: a motor carrier’s director, officer, partner or owner who personally drives a vehicle for the carrier cannot be excluded when the carrier has employees who are not owners.
Separately, a business with no employees other than its owner(s) may get a Workers’ Compensation Coverage Waiver (34A-2-1001 et seq.) so a hiring contractor is not treated as its statutory employer. — while the law still requires coverage for employees once a business has 1 or more.
This guide explains who qualifies for the Utah workers comp exemption, the exact form, where to file it, what it costs, and what an exempt owner gives up. Verified against Utah sources as of October 2026.
Utah at a Glance
| Coverage required at | 1 employee(s) |
| Who may elect out | Sole proprietors and partners are generally not counted as employees unless the business elects to include them (Utah Code 34A-2-104). A corporation may elect to exclude any director or officer (34A-2-104(4)). There is no ownership-percentage limit and no cap on how many officers can be excluded. Exception: a motor carrier’s director, officer, partner or owner who personally drives a vehicle for the carrier cannot be excluded when the carrier has employees who are not owners. Separately, a business with no employees other than its owner(s) may get a Workers’ Compensation Coverage Waiver (34A-2-1001 et seq.) so a hiring contractor is not treated as its statutory employer. |
| Exemption form | Workers’ Compensation Coverage Waiver (WCCW). It is an online application with no published form number. The corporate-officer exclusion has no state form: it is a written notice to the insurer, or to the Labor Commission if the corporation is self-insured or has no other employees. |
| Filed with | The waiver is filed online with the Utah Labor Commission, Industrial Accidents Division, through the WCCW system at https://webaccess.laborcommission.utah.gov/wccoveragewaivers/ (information page: https://laborcommission.utah.gov/divisions/industrial-accidents/employers/wccw/). Supporting documents are uploaded as PDF, TIF, GIF or JPG. Phone: 801-530-6268. Officer exclusion notices go to the corporation’s insurance carrier. |
| Penalty for being uninsured | Under Utah Code 34A-2-211, the Division of Industrial Accidents may issue a notice of noncompliance and impose a penalty of whichever is greater: 1000, or 3 times the premium the employer would have paid during the period without coverage. Penalties go into the Uninsured Employers’ Fund (34A-2-704). An injured employee of an uninsured employer may also have the right to bring a civil action (34A-2-207). |
In This Utah Guide:
Who Qualifies for An Utah Workers Comp Exemption
Sole proprietors and partners are generally not counted as employees unless the business elects to include them (Utah Code 34A-2-104). A corporation may elect to exclude any director or officer (34A-2-104(4)). There is no ownership-percentage limit and no cap on how many officers can be excluded.
Exception: a motor carrier’s director, officer, partner or owner who personally drives a vehicle for the carrier cannot be excluded when the carrier has employees who are not owners. Separately, a business with no employees other than its owner(s) may get a Workers’ Compensation Coverage Waiver (34A-2-1001 et seq.) so a hiring contractor is not treated as its statutory employer.
Utah Code 34A-2-104(4) says a corporation may elect not to include any director or officer as an employee under the Workers’ Compensation Act and the Occupational Disease Act (Ch. 3). The corporation must serve written notice naming each excluded director or officer on its insurance carrier. If it is self-insured, or has no employees other than the excluded officers or directors, it serves the notice on the Labor Commission instead.
Each director or officer counts as an employee until that notice is given. The election does not apply to a motor carrier’s director or officer who personally operates a motor vehicle for the carrier.
How to File the Utah Workers Comp Exemption
The form is Workers’ Compensation Coverage Waiver (WCCW). It is an online application with no published form number. The corporate-officer exclusion has no state form: it is a written notice to the insurer, or to the Labor Commission if the corporation is self-insured or has no other employees..
It is filed with The waiver is filed online with the Utah Labor Commission, Industrial Accidents Division, through the WCCW system at https://webaccess.laborcommission.utah.gov/wccoveragewaivers/ (information page: https://laborcommission.utah.gov/divisions/industrial-accidents/employers/wccw/). Supporting documents are uploaded as PDF, TIF, GIF or JPG. Phone: 801-530-6268. Officer exclusion notices go to the corporation’s insurance carrier..
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.
Utah Workers Comp Exemption Rules at a Glance
The exact Utah workers comp exemption rules every owner should check before deciding to go without coverage:
| Employee threshold | 1 |
| Who may elect out | Sole proprietors and partners are generally not counted as employees unless the business elects to include them (Utah Code 34A-2-104). A corporation may elect to exclude any director or officer (34A-2-104(4)). There is no ownership-percentage limit and no cap on how many officers can be excluded. Exception: a motor carrier’s director, officer, partner or owner who personally drives a vehicle for the carrier cannot be excluded when the carrier has employees who are not owners. Separately, a business with no employees other than its owner(s) may get a Workers’ Compensation Coverage Waiver (34A-2-1001 et seq.) so a hiring contractor is not treated as its statutory employer. |
| Corporate officers | Utah Code 34A-2-104(4) says a corporation may elect not to include any director or officer as an employee under the Workers’ Compensation Act and the Occupational Disease Act (Ch. 3). The corporation must serve written notice naming each excluded director or officer on its insurance carrier. If it is self-insured, or has no employees other than the excluded officers or directors, it serves the notice on the Labor Commission instead. Each director or officer counts as an employee until that notice is given. The election does not apply to a motor carrier’s director or officer who personally operates a motor vehicle for the carrier. |
| Workers exempt by law | These workers are generally outside required coverage (Utah Code 34A-2-103 and 34A-2-104): |
| Form | Workers’ Compensation Coverage Waiver (WCCW). It is an online application with no published form number. The corporate-officer exclusion has no state form: it is a written notice to the insurer, or to the Labor Commission if the corporation is self-insured or has no other employees. |
| Where to file | The waiver is filed online with the Utah Labor Commission, Industrial Accidents Division, through the WCCW system at https://webaccess.laborcommission.utah.gov/wccoveragewaivers/ (information page: https://laborcommission.utah.gov/divisions/industrial-accidents/employers/wccw/). Supporting documents are uploaded as PDF, TIF, GIF or JPG. Phone: 801-530-6268. Officer exclusion notices go to the corporation’s insurance carrier. |
| Proof of exemption or coverage | Insured employers give a certificate of insurance. Owner-only contractors give a copy of their valid, current Workers’ Compensation Coverage Waiver. Anyone can check coverage for free through the Labor Commission’s Workers’ Compensation Coverage Verification tool, which is run by NCCI, searchable by business name or FEIN, has Utah data back to 1986 and is updated daily. The waiver status can be checked on the WCCW system. Compliance Section: 801-530-6800. |
What An Utah Workers Comp Exemption Gives Up
An excluded owner, officer or waiver holder gives up workers’ compensation benefits for their own work injuries, including medical care, wage replacement and disability. A waiver holder personally gives up entitlement to benefits, and a hiring business that relies on a valid waiver is not that person’s statutory employer (34A-2-103(7)). Claims against an outside third party who caused the injury are a separate question.
Confirm with the Utah Labor Commission 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 an Utah 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 Utah
These workers are generally outside required coverage (Utah Code 34A-2-103 and 34A-2-104):
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Proving An Utah Workers Comp Exemption or Coverage
Insured employers give a certificate of insurance. Owner-only contractors give a copy of their valid, current Workers’ Compensation Coverage Waiver. Anyone can check coverage for free through the Labor Commission’s Workers’ Compensation Coverage Verification tool, which is run by NCCI, searchable by business name or FEIN, has Utah data back to 1986 and is updated daily. The waiver status can be checked on the WCCW system. Compliance Section: 801-530-6800.
Why the Utah Workers Comp Exemption Matters
The Utah 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. – Utah’s coverage waiver applies to an owner-only business.
To qualify, the business must have no other employees on the day the waiver is issued, document that it runs an independently established business, and pay the fee. – A hiring business that gets and relies on a valid waiver, or on proof of the contractor’s own coverage, avoids being that contractor’s statutory employer under 34A-2-103(7). – If the Labor Commission finds the waiver election invalid,
it can bar the business from using the waiver and take enforcement action for failing to carry coverage. – The motor-carrier driver exception limits owner and officer exclusions.
If the Utah 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 Utah 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 Utah?
Sole proprietors and partners are generally not counted as employees unless the business elects to include them (Utah Code 34A-2-104). A corporation may elect to exclude any director or officer (34A-2-104(4)). There is no ownership-percentage limit and no cap on how many officers can be excluded.
Exception: a motor carrier’s director, officer, partner or owner who personally drives a vehicle for the carrier cannot be excluded when the carrier has employees who are not owners. Separately, a business with no employees other than its owner(s) may get a Workers’ Compensation Coverage Waiver (34A-2-1001 et seq.) so a hiring contractor is not treated as its statutory employer.
What form is the Utah workers comp exemption?
Workers’ Compensation Coverage Waiver (WCCW). It is an online application with no published form number. The corporate-officer exclusion has no state form: it is a written notice to the insurer, or to the Labor Commission if the corporation is self-insured or has no other employees.. File it on the state’s own site; filing services charge for the same form.
Can an exempt owner in Utah 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 Utah Sources & Resources
- Utah Utah Labor Commission, Industrial Accidents Division: https://laborcommission.utah.gov/divisions/industrial-accidents/employers/
- Utah Workers’ Comp Statute: https://le.utah.gov/xcode/Title34A/Chapter2/34A-2-S104.html
- U.S. Department of Labor — Workers’ Comp: dol.gov
- Insurance Information Institute: iii.org
This Utah workers comp exemption guide was last verified against official Utah 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.