All Iowa companies who have one or more part-time or full employees must have workers’ comp insurance.
Sole Proprietors, Partners and LLC Members are excluded from coverage but may elect to be included.
Corporate Officers are included in coverage, but may elect to be exempt.
Iowa Work Comp Exclusion From Coverage Form – Corporate Officer: For 14-0061 Iowa Corporate Officer Exclusion Form
Sole Proprietor, Partners, Corporate Officers, LLC Members who include themselves on a Iowa workers compensation policy must use a minimum payroll amount of $20,800 or a maximum payroll of $176,800 as of January 1, 2017
Up to 4 executive officers, other than a family farm corporation, can choose to exclude themselves from work comp coverage