Under Kentucky law, corporate officers are automatically covered under the Workers’ Compensation Act of Kentucky unless they elect not to be covered. If an officer elects to be excluded from the Workers’ Compensation Act, KEMI requires a signed and stamped copy of the filed Form 4 with the Kentucky Department of Workers’ Claims (DWC).

Effective Jan. 1, 2024, for included officers of a corporation, the minimum payroll assigned is $52,000 with a maximum payroll assigned of $213,200. These amounts are based on National Council on Compensation Insurance (NCCI) Basic Manual Rules and is subject to change.

To obtain a copy of Form 4, please contact the DWC at 1-502-564-5550.