Requirements: Georgia businesses with 3 or more part-time or full-time employees must buy workers comp insurance in Georgia. LLC Members and excluded Corporate Officers are considered employees for this purpose.
Georgia Sole-Proprietors and Partners are automatically excluded from a Georgia work comp policy, but they may choose to be included on the policy.
Sole-Proprietors and Partners included on a Georgia workers compensation insurance policy are required to utilize a $48,000 minimum payroll for premium determination. (as of March 1, 2016)
Georgia Corporate Officers and LLC Members are automatically included in coverage, but they may elect to be excluded using Form WC-10. A maximum of 5 Officers or Members can elect to be exempt from coverage.
Georgia LLC Members and Officers not excluded from coverage are required to use $49,400 minimum payroll and a $197,600 maximum payroll for premium determination. (as of March 1, 2016)
Georgia document used to Reject or Accept Work Comp Coverage: WC 10 Notice of Election or Rejection Form