What are Florida’s Workers’ Compensation Exemptions?

Compliance Corner

Did you know that there are exemptions from workers' compensation coverage in Florida and those exemptions depend on whether the employer is in the construction industry or not? Simply Research subscribers do, but we'll highlight some of the rules here.

Construction Industry

An employer in the construction industry who employs one or more part-time or full-time employees, including the owner, must obtain workers’ compensation coverage. However, corporate officers or members of a limited liability company (LLC) in the construction industry may elect
to be exempt if:

(1) The officer owns at least 10 percent of the stock of the corporation, or in the case of an LLC, a statement attesting to the minimum 10-percent ownership.

(2) The officer is listed as an officer of the corporation in the records of the Florida Department of State,
Division of Corporations.

(3) The corporation is registered and listed as active with the Florida Department of State, Division
of Corporations.

No more than three corporate officers per corporation or limited liability member are allowed to be exempt. A $50 fee is required for each application submitted to obtain an exemption. Construction exemptions are valid for a period of two years or until a voluntary revocation is filed or the exemption is revoked by the Division.

Non-Construction Industry

An employer in the non-construction industry, who employs four or more part-time or full-time employees, must obtain workers’ compensation coverage. Sole proprietors and partners in the non-construction industry are automatically exempt from the law but can elect to be covered.
Non-construction industry corporate officers may elect to be exempt if:

(1) The officer is listed as an officer of the corporation in the records of the Florida Department of State,
Division of Corporations.

(2) The corporation is registered and listed as active with the Florida Department of State, Division of
Corporations.

There is no limit to the number of corporate officers who can be exempt and there is no application fee.
Non-construction exemptions are valid until a voluntary revocation is filed or the exemption is revoked by
the Division.

What Form is Needed?

Form number DWC-250, Notice of Election to Be Exempt.

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