Officer Minimum and Exemptions

Non-Construction Companies:

(Required to have workers’ comp coverage if they have 4 or more employees)

1. Sole Proprietorship or Partnership – Payroll Officer Minimum $43,000 (2016)
   1. Sole proprietors and partners are automatically excluded by law; they do not have to file for an exemption.
   2. Cannot be included on a workers’ compensation policy unless they file form DWC 251 Election of Coverage with the state Division of Workers’ Compensation (“DWC”).
   3. Can go back to being excluded by filing form DWC 251-R with the DWC

1. Corporation – Payroll Officer Minimum $44,200 (2016)
   1. Officers can file for an exemption with the There is no limit to the number of corporate officers who can exempt out of workers’ compensation coverage.
   2. Corporation must be in good standing and applicant must be listed as an officer of the corporation on the Division of Corporations’ database (sunbiz.org).
   3. Non-construction exemptions issued prior to 1/1/13 are free and last until revoked; they do not expir Non-construction exemptions issued on or after 1/1/13 are also free but must be renewed every 2 years to remain valid.
   4. Exemption can be revoked by filing form DWC 250-R with the
   5. Corporate officers without an exemption are considered employees for coverage purposes (and count towards the 4-employee threshold) and are included on their company’s workers’ compensation pol

1. Limited Liability Company (LLC) – Payroll Officer Minimum $44,200 (2016)
   1. Effective July 1, 2013, LLC owners (also called “members” or “managing members”) of non-construction LLC’s can file for an exemption with the
   2. Applicant must own at least 10% of the LLC to be eligible for an exemption.
   3. The exemption is free and must be renewed every 2 years to remain
   4. Exemption can be revoked by filing form DWC 250-R with the
   5. LLC owners without an exemption are considered employees for coverage purposes (and count towards the 4-employee threshold) and will be included on the company’s workers’ compensation pol

Construction Companies:

(Required to have coverage for any employees):

1. Sole Proprietorship or Partnership – Payroll Officer Minimum $43,000 (2016)
   1. Sole proprietors and partners in the construction industry are automatically included; they are not eligible to exempt out of workers’ com They must have workers’ comp coverage to work legally in the state of Florida.

1. Corporation – Payroll Officer Minimum $20,800 (2016)
   1. Up to 3 corporate officers can file for an exemption with the
   2. Corporation must be in good standing and applicant must be listed as an officer of the corporation on the Division of Corporations database (sunbiz.org).
   3. Applicant must own at least 10% of the corporation’s stock to apply for an exemption.
   4. Exemption costs $50 and must be renewed every 2 years to remain val
   5. Exemption can be revoked by filing form DWC 250-R with the
   6. Corporate officers without an exemption are considered employees for coverage purposes (and count towards the 1-employee threshold) and will be included on their company’s workers’ compensation pol

1. Limited Liability Company (LLC) – Payroll Officer Minimum $20,800 (2016)
   1. Up to 3 LLC owners (also called “members” or “managing members”) may file for an exemption with the
   2. LLC must be in good standing on the Division of Corporations’ database (sunbiz.org).
   3. Applicant must own at least 10% of the LLC to be eligible for an exemption.
   4. Exemption costs $50 and must be renewed every 2 years to remain val
   5. Exemption can be revoked by filing form DWC 250-R with the

All exemptions must be applied for online at the Division of Workers’ Compensation’s website: www.myfloridacfo.com/wc.  Applicants must provide a Florida driver’s license or ID card number.  Out-of-state applicants can apply for an exemption by calling the Division of Workers’ Compensation at (800) 742-2214.

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: