Understanding Officer Minimums and Exemptions
FLORIDA WORKERS’ COMPENSATION
EXEMPTIONS AT-A-GLANCE
iBusinessSolutions provides as much relevant information possible to keep you knowledgeable and protected. Officer Exemptions can be obtained through the state of Florida and determine your inclusion in the Work Comp policy for your business.
Our goal is to become a resource and business partner for your business. Please don’t hesitate to reach out with any question you may have regarding Workers’ Comp. In addition, please contact a licensed insurance agent, an attorney, or the Division of Workers’ Compensation.
2026 Officer Minimums
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Non-construction minimum: $67,600 annually per included officer
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Non-construction maximum: $202,800 annually per included officer ($3,800/week)
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Construction minimum: $33,800 annually per included officer
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Construction maximum: $202,800 annually per included officer ($3,800/week)
Officer Exemptions: What does it mean?
✅ No Officer Exemption / Included in the policy: The officer minimum payroll does apply for Workers’ Comp premium calculation. If the officer paid themselves less than the officer minimum, it will be due at audit.
❌ Active Officer Exemption / Excluded from the policy: The officer minimum payroll does NOT apply for Workers’ Comp premium calculation. They do not have coverage through their comp policy.
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Officer exemptions must be filed through the State of FL in order to be active
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They can be filed, renewed, or revoked at: https://www.myfloridacfo.com/division/wc/employer/exemptions
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Officer exemptions expire every 2 years, regardless of industry, and it is the insured’s responsibility to ensure it’s active if they intend to be exempt.
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The Divisions of Bureau of Compliance can be reached at (850) 413-1609 if you have addition questions or concerns.
Construction Industry
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Worker’s Comp is required by law if the business has 1 or more employees
Corporate officers may elect to be exempt if:
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The officer owns at least 10% of the stock of the business
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The officer is listed as such in the records of the FL Dept of State
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The business is registered and listed as active with the FL Dept of State
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No more than 3 corporate officers can be exempt per business.
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There is a $50 application fee per officer.
Non-Construction Industry
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Worker’s Comp is required by law if the business has 4 or more employees
Non-Construction officers may elect to be exempt if:
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The officer is listed as such in the records of the FL Dept of State
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The business is registered and listed as active with the FL Dept of State
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There is no limit to the number of exempt officers.
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There is no application fee applied.
Sole Proprietors and Partners in Non-Construction Industry
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They are automatically exempt but can elect to be included in the comp coverage.
Work Comp FAQ
What are Class Codes and why do they matter?
Class codes are used to categorize the work conducted by employees in different departments. Each class code has an associated Net Rate, which is issued by the state of FL. The net rate changes based on the risk of the particular job. For instance, a roofer will have a higher net rate than a receptionist due to the nature of the work being conducted. This is why it is crucial that the employee log is reviewed regularly by management to ensure everyone is classified properly.
How do I know if I’m required by law to have Workers' Compensation coverage?
To ensure that your business is compliant, simply count the number of current employees.
Construction: If you have one or more it is required by law to have WC coverage.
Non-Construction: If you have four or more employees, it is required by law to have WC coverage.
What are the common Construction Class Codes in FL?
The construction industry covers a wide range of jobs! It ranges from steel work, carpentry, roofing, and welding. Please see the link below for a comprehensive review of the construction class codes that are frequently utilized in Florida.
Florida Construction Class Codes The state Division of Workers’ Compensation considers the following class codes to be in the construction industry. An employer is engaged in the construction industry when any portion of the employer’s business operations is described in the construction industry classification codes below: (a) 0042 Landscape Gardening and Drivers (b) 0050 Farm Machinery Operation By Contractor and Drivers (c) 1322 Oil or Gas – Well – Cleaning or Swabbing of Wells – By Specialist Contractor – No Drilling & Drivers (d) 2799 Manufactured, Modular or Prefabricated Home Setup, Hookup, or Installation at Building Site (e) 3365 Welding or Cutting NOC and Drivers (f) 3719 Oil Still Erection or Repair (g) 3724 Machinery or Equipment Erection or Repair NOC and Drivers (h) 3726 Boiler Installation or Repair – Steam (i) 5020 Ceiling Installation Suspended Acoustical Grid Type (j) 5022 Masonry NOC (k) 5037 Painting: Metal Structures Over Two Stories in Height and Drivers (l) 5040 Iron or Steel: Erection – Frame Structures (m) 5057 Iron or Steel: Erection NOC (n) 5059 Iron or Steel: Erection – Frame Structures Not Over Two Stories in Height (o) 5069 Iron or Steel: Erection Construction of Dwellings Not Over Two Stories in Height (p) 5102 Door and Window Installation – All Types – Residential and Commercial (q) 5146 Furniture or Fixtures Installation – Portable – NOC (r) 5160 Elevator Erection or Repair (s) 5183 Plumbing NOC and Drivers (t) 5188 Automatic Sprinkler Installation and Drivers (u) 5190 Electrical Wiring Within Buildings and Drivers (v) 5213 Concrete Construction NOC (w) 5215 Concrete Work Incidental to the Construction of Private Residence (x) 5221 Concrete or Cement Work – Floors, Driveways, Yards or Sidewalks and Drivers (N/A MA) (y) 5222 Concrete Construction in Connection with Bridges or Culverts (z) 5223 Swimming Pool Construction, Installation, or Repair -Not Iron or Steel & Drivers (aa) 5348 Ceramic Tile, Indoor Stone, Marble, or Mosaic Work (bb) 5402 Hothouse Erection All Operations (cc) 5403 Carpentry – NOC (dd) 5437 Carpentry – Installation of Cabinet Work or Interior Trim (ee) 5443 Lathing and Drivers (ff) 5445 Wallboard Installation Within Buildings and Drivers (gg) 5462 Glazier Away From Shop and Drivers (hh) 5472 Asbestos Removal Operations: Contractor – Pipe and Boiler Work Exclusively & Drivers (ii) 5473 Asbestos Removal Operations: Contractor – NOC and Drivers (jj) 5474 Painting NOC & Shop Operations, Drivers (kk) 5478 Floor Covering Installation – Resilient Flooring – Carpet and Laminate Flooring (ll) 5479 Insulation Work NOC and Drivers (mm) 5480 Plastering NOC and Drivers (nn) 5491 Paperhanging and Drivers (oo) 5506 Street or Road Construction: Paving or Repaving and Drivers (pp) 5507 Street or Road Construction: Subsurface Work and Drivers (qq) 5508 Street or Road Construction: Rock Excavation and Drivers (rr) 5509 Street or Road Maintenance or Beautification & Drivers (ss) 5535 Sheet Metal Work – Installation & Drivers (tt) 5537 Heating, Ventilation, Air-Conditioning and Refrigeration Systems Installation, Service and Repair, Shop, Yard & Drivers (uu) 5551 Roofing – All Kinds and Drivers (vv) 5606 Contractor – Project Manager, Construction Executive, Construction Manager or Construction Superintendent (ww) 5610 Cleaner – Debris Removal – Construction Contractor (xx) 5613 Cleaner – Debris Removal – Temporary Labor Service (yy) 5645 Carpentry – Detached One or Two Family Dwellings (zz) 5651 Carpentry – Dwellings – Three Stories or Less (aaa) 5703 Building Raising or Moving (bbb) 5705 Salvage Operation – No Wrecking or Any Structural Operations (ccc) 6004 Land Pile Driving (ddd) 6006 FMarine Pile Driving, Dock & Seawall, Jetty or Breakwater, Dike or Revetment Construction – All Operations to Completion & Drivers (eee) 6017 Dam or Lock Construction: Concrete Work – All Operations (fff) 6018 Dam or Lock Construction: Earth Moving or Placing – All Operations and Drivers (ggg) 6045 Levee Construction – All Operations to Completion and Drivers (hhh) 6204 Drilling NOC and Drivers (iii) 6206 Oil or Gas Well: Cementing and Drivers (jjj) 6213 Oil or Gas – Well – Specialty Tool & Equipment Leasing NOC – All Employees & Drivers (kkk) 6214 Oil or Gas Well: Perforating of Casing – All Employees and Drivers (lll) 6216 Oil or Gas – Lease Work NOC – By Specialist Contractor & Drivers (mmm) 6217 Excavation and Drivers NOC (nnn) 6229 Irrigation or Draining System Construction & Drivers (ooo) 6233 Oil or Gas Pipeline Construction & Drivers (ppp) 6235 Oil or Gas Well: Drilling or Redrilling & Drivers (qqq) 6236 Oil or Gas Well: Installation or Recovery of Casing & Drivers (rrr) 6237 Oil or Gas Well: Instrument Logging or Survey Work and Drivers (sss) 6251 Tunneling Not Pneumatic – All Operations (ttt) 6252 Shaft Sinking – All Operations (uuu) 6260 Tunneling – Pneumatic – All Operations (vvv) 6306 Sewer Construction – All Operations and Drivers (www) 6319 Gas Main or Connection – Construction and Drivers (xxx) 6325 Conduit Construction – For Cable or Wires – & Drivers (yyy) 6400 Fence Installation and Repair-Metal, Vinyl, Wood or Prefabricated Concrete Panel Fence Installed By Hand (zzz) 7538 Electric Light or Power Line Construction & Drivers (aaaa) 7605 Burglar and Fire Alarm Installation or Repair & Drivers (bbbb) 7855 Railroad Construction: Laying or Relaying of Tracks or Maintenance of Way by Contractor – No Work on Elevated Railroads – & Drivers (cccc) 8227 Construction or Erection Permanent Yard (dddd) 9534 Mobile Crane and Hoisting Service Contractors – NOC – All Operations – Including Yard Employees and Drivers (eeee) 9554 Sign Installation, Maintenance, Repair, Removal, or Replacement NOC & Drivers
