Sole proprietors, partners in partnerships, and members of limited liability companies (LLC) are not automatically covered under the Workers’ Compensation Act. They must elect to be covered.
Effective Jan. 1, 2024, the payroll amount assigned for an included sole proprietor, partner, or member of an LLC is $52,900. This amount is based on National Council on Compensation Insurance (NCCI) Basic Manual Rules and is subject to change.