FLORIDA WORKERS’ COMPENSATION
EXEMPTIONS AT-A-GLANCE
iBusinessSolutions provides as much relevant information possible to keep you protected. Our goal is to become a resource and business partner for your business. We would love to talk to you anytime about any question you may have regarding workers comp, in addition, please contact a licensed insurance agent, an attorney, or the Division of Workers’ Compensation.
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Non-Construction Companies:
(Required to have workers’ comp coverage if they have 4 or more employees)
- Sole Proprietorship or Partnership – Payroll Officer Minimum $46,100 (2018)
- Sole proprietors and partners are automatically excluded by law; they do not have to file for an exemption.
- 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”).
- Can go back to being excluded by filing form DWC 251-R with the DWC
- Corporation – Payroll Officer Minimum $46,800 : Maximum $140,400 (2018)
- 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.
- 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).
- 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.
- Exemption can be revoked by filing form DWC 250-R with the
- 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
- Limited Liability Company (LLC) – Payroll Officer Minimum $46,800 : Maximum $140,400 (2018)
- Effective July 1, 2013, LLC owners (also called “members” or “managing members”) of non-construction LLC’s can file for an exemption with the
- Applicant must own at least 10% of the LLC to be eligible for an exemption.
- The exemption is free and must be renewed every 2 years to remain
- Exemption can be revoked by filing form DWC 250-R with the
- 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):
- Sole Proprietorship or Partnership – Payroll Officer Minimum $46,100 (2018)
- 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.
- Corporation – Payroll Officer Minimum $23,400 : Maximum $140,400 (2018)
- Up to 3 corporate officers can file for an exemption with the
- 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).
- Applicant must own at least 10% of the corporation’s stock to apply for an exemption.
- Exemption costs $50 and must be renewed every 2 years to remain val
- Exemption can be revoked by filing form DWC 250-R with the
- 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
- Limited Liability Company (LLC) – Payroll Officer Minimum $23,400 : Maximum $140,400 (2018)
- Up to 3 LLC owners (also called “members” or “managing members”) may file for an exemption with the
- LLC must be in good standing on the Division of Corporations’ database (sunbiz.org).
- Applicant must own at least 10% of the LLC to be eligible for an exemption.
- Exemption costs $50 and must be renewed every 2 years to remain val
- 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:
(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) | 6006F | Marine 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 |