All Nebraska businesses who have one or more employees must buy a work comp policy.
Sole Props, Partners & LLC Members are excluded from workerscomp coverage, but may choose to be included on a policy.
Sole Props & Partners must submit a written election with their insurance carrier in order to be included on a policy.
Sole Proprietors & Partners who are included on a work comp policy must do so using a $40,800 payroll (as of February 1, 2017)
Self-Employed Individuals & LLC Members may choose workerscomp coverage by submitting a written election with their insurance carrier.
Corporate Officers are included for coverage, but may elect to be exempt if by filing a written election with their insurance carrier and with the corporate secretary.
Corporate Officers owning 25% or more of the common stock are not considered employees and therefore, do not have to be included on a workers comp policy.
Corp Officers of a Nebraska non-profit who are compensated $1,000 or less are not considered employees and may be excluded from a work comp policy.