All Minnesota companies are required to have a Work Comp Insurance Policy.
Sole Props, Partners & Corporate officers are excluded from workers comp coverage, but may opt to be included on the policy.
Sole Proprietors, LLC Members, Partners & Corporate Officers that want to be included for coverage, must use a minimum yearly salary of $51,428 and no more than (maximum) $205,712 payroll (as of January 1, 2017).
LLC Members are automatically included on a work comp insurance policy in Minnesota, but LLC Members may opt to be excluded. (There are some exceptions for LLC Members that are managers and family members)
Election or Rejection of Work Comp Insurance Forms: Minnesota Coverage Exclusion and Inclusion Forms and Instructions