Coverage Guide — Updated August 2026

Workers Compensation Insurance for Small Business

Workers compensation insurance pays for employee medical treatment, lost wages, and rehabilitation costs when an employee is injured or becomes ill at work. It is required by law in 49 states the moment you hire your first employee — and in most construction businesses, required from day one even for sole proprietors.

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Workers compensation insurance pays for employee medical treatment, lost wages, and rehabilitation costs when an employee is injured or becomes ill at work. It is required by law in 49 states the moment you hire your first employee.

What It Covers ✓

  • Employee medical treatment for work injuries
  • Lost wages during recovery (60–70% of avg weekly wage)
  • Vocational rehabilitation
  • Death benefits to surviving dependents
  • Employer's liability (defense if employee sues)
  • Occupational disease coverage
  • Travel coverage for work-related travel injuries

What It Does NOT Cover ✗

  • Injuries from intentional self-harm or fighting
  • Injuries during commuting
  • Independent contractors (1099 workers)
  • Injuries unrelated to work
  • Sole proprietor injuries (excluded by default)

Who Needs Workers Compensation Insurance?

  • Every employer with employees (49 states)
  • Construction businesses — even sole proprietors in most states
  • Landscaping/cleaning/HVAC
  • Restaurants and hospitality
  • Retailers with stocking employees
  • Healthcare businesses
  • Any business where employees use tools, machinery, or equipment

How Much Does It Cost?

Low-risk office/clerical

$0.50–$1.50 per $100 payroll

Service trades (landscaping, HVAC)

$3–$8 per $100 payroll

Construction (carpentry, roofing)

$8–$20+ per $100 payroll

High-risk (roofing, logging)

$20–$50+ per $100 payroll

Key Terms to Know

Experience Modification Rate (EMR)

A multiplier based on your claims history compared to industry averages. An EMR below 1.0 means fewer claims than average and lower premiums. Above 1.0 means more claims and higher premiums.

Monopolistic State Fund

A few states (Ohio, Washington, Wyoming, North Dakota) require employers to purchase workers comp exclusively through a state-run fund rather than private insurers.

Class Code

A numerical code assigned to each job type that determines the base workers comp rate. Higher-risk job duties receive higher class code rates per $100 of payroll.

Return to Work Program

A structured program that helps injured employees return to modified or full duties as soon as medically cleared. Effective return-to-work programs reduce claim costs and improve EMR over time.

Experience Period

The 3-year window of claims history used to calculate your EMR. Only claims within the experience period affect your current modifier — giving businesses a rolling incentive to maintain safe workplaces.

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Workers Compensation Insurance Frequently Asked Questions

In 49 states, yes — the only exception is Texas, where WC is voluntary for most private employers (though construction businesses contracting with state agencies must carry it). Most states require coverage for 1 or more employees; a few states set the threshold at 3, 4, or 5. Construction businesses face the most stringent requirements — often 1+ employee triggers the mandate.