A Georgia corporation is the employer, and its officers are employees by default, so if the corporation has three or more people regularly in service it must carry workers compensation. Up to five officers can opt out of covering their own injuries by filing a rejection form (Form WC-10), but each opted-out officer still counts toward the three-employee test.
Who this is for: Owners of a Georgia C-corp or S-corp, whether it is a small closely held company with only officers or a corporation with a full payroll.
The short version
- Officers are employees by default. If your business is incorporated, its officers are treated as employees of the corporation.
- Three or more people means a policy is required (O.C.G.A. section 34-9-2), counting officers and other employees together.
- Up to five officers can opt out. A corporation cannot exempt more than five officers from covering their own injuries (O.C.G.A. section 34-9-2.1).
- Opting out does not lower your count. An officer who rejects coverage still counts toward the three-employee test.
- Non-officer employees are always covered from their first day once the corporation is subject.
How officers are treated
Because the corporation is a separate legal person, it is the employer and its officers are its employees. That means an officer is covered by default. An officer who does not want their own injuries on the policy has to opt out by filing a rejection form (Form WC-10) with the insurer, or with the State Board of Workers Compensation if there is no insurer. Up to five officers per corporation can opt out. The trap is the count: an opted-out officer is not subtracted, so a three-officer S-corp where all three opt out is still a subject employer. If that corporation has no other employees, it can be subject to the Act with no one actually covered, which underwriters flag often.
What applies to your corporation
| Your corporation | Is comp required? | Officer and employee notes |
|---|---|---|
| One or two officers, no other staff | No | Below three; officers covered by default if you buy |
| Three or more officers, no other staff | Yes | Subject at three; up to five officers may opt out on Form WC-10 |
| Officers plus employees reaching three total | Yes | Employees covered from day one; officers may opt out but still count |
| All officers opt out, no other staff | Yes, still subject | Entity stays under the Act even with no one covered |
Deciding whether officers stay on the policy
Keeping officers on the policy means their own on-the-job injuries are paid by comp. Opting them out keeps officer pay out of the premium calculation, which can lower cost, but then those owners need their own health and disability coverage for a work injury. Many small corporations keep rank-and-file employees on the policy and opt the officers out, which trims premium while still shielding the company from an employee-injury lawsuit through the Act's exclusive-remedy protection. The right answer depends on how hands-on the officers are; an officer who works on a shop floor or a job site is exactly the kind of person who benefits from staying covered.
A Marietta example
Illustrative, not a quote. A Marietta manufacturer is an S-corp with two officers and, after a busy quarter, four production employees. With six people regularly in service the corporation is well past three, so a policy is required. The two officers file rejection forms to keep their pay out of the premium, but they still count toward the headcount, and all four production workers stay covered from day one. When a distributor asks for proof of coverage before shipping, the company already has a certificate. See our workers comp for manufacturers page.
Real questions Georgia owners ask
Does my Georgia corporation need workers comp?
Once three or more people are regularly in service, yes, counting officers and other employees together. Officers are employees by default, so a small corporation can hit three on its officers alone.
Are corporate officers covered by default in Georgia?
Yes. Because the corporation is the employer, its officers are treated as employees and are covered unless they opt out. This is different from sole proprietors and partners, who are out by default.
How do officers opt out of coverage in Georgia?
Each officer files a rejection form, Form WC-10, with the insurer, or with the State Board of Workers Compensation if there is no insurer. A corporation cannot exempt more than five officers this way.
If all my officers opt out, do we still have to carry workers comp?
Yes. Opted-out officers still count toward the three-employee test, so a three-officer corporation where everyone opts out still has to have a policy, even if it ends up with no one covered.
Do I still have to cover my employees if officers opt out?
Yes. Opting out only removes the officers from covering their own injuries. Every non-officer employee must be covered from their first day once the corporation is subject at three or more people.
We have two officers and no staff. Do we need a policy?
Not by state law, because two is below the three-employee trigger. The officers are covered by default if you do buy a policy, and a client or contract may still require proof of coverage.
Should working officers stay on the policy?
Usually yes if they do hands-on work, since comp then pays their work injuries. Officers who only manage from a desk are more often opted out to trim premium, with their own health and disability filling the gap.
Why Georgia owners choose Morrow
- We shop the right market for you. In Georgia you buy workers' comp on the open market from any private insurer licensed in the state, because Georgia has no state fund, and if no carrier will take you the NCCI-run assigned risk plan is the guaranteed fallback, so we can shop your rate freely and still have a backstop for hard-to-place work.
- We catch pricing mistakes. Your price depends heavily on the category your work falls into for pricing (the class code). Put people in the wrong category and you overpay for years. We review your payroll and classifications before you buy.
- Proof of coverage, fast. Need a certificate (proof of coverage) for a general contractor or a landlord before Monday? We turn those around the same business day for most carriers.
- We help lower the score that drives your price. Insurers give you a score based on your past claims that raises or lowers your cost (the experience modification rate). We review it each year, flag errors, and connect you with return-to-work and safety resources that bring it down.
- Real people when a claim happens. When someone gets hurt, we stay involved through the life of the claim, not just at renewal.
Related Georgia guides
Every Georgia business is set up a little differently. These companion guides answer the same question for other situations, plus the national explainers behind the terms used here.
- Business insurance in Georgia (start here)
- Workers comp: the owner's overview
- I own an LLC: do I need workers comp?
- I'm a sole proprietor: do I need workers comp?
- We're a partnership: do we need workers comp?
- We're a nonprofit: do we need workers comp?
- My workers are 1099: do I still need it?
- Only part-time or seasonal staff: do I need it?
- I only employ family: do I need workers comp?
- Remote or out-of-state staff: do I need coverage?
- What happens if I don't carry workers comp?
- How much does workers comp cost?
- How do I get workers comp (even if turned down)?
- What insurance do I need for a contractor license?
- Workers compensation insurance, explained
- What workers comp costs (national guide)
- Hiring your first employee: what changes
- Workers comp vs employers liability
- Georgia manufacturer workers comp
This guide is general information, not legal advice. Georgia rules and penalty amounts can change, so verify current requirements with Georgia State Board of Workers' Compensation or a licensed advisor before you rely on them. Last updated: July 2026.