If your Nevada corporation has employees, yes, it must carry workers compensation insurance. And in Nevada a corporation almost always has covered people from the start, because working corporate officers are treated as employees by default, so they are on the policy unless they file to reject coverage. That is the key thing owners of a C-corp or S-corp miss: you often cannot avoid coverage just by having no outside staff.
Who this is for: Owners and officers of a Nevada corporation, whether a solo owner-officer S-corp or a corporation with a full payroll.
The short version
- A corporation with employees must carry workers comp; there is no headcount minimum.
- Working corporate officers are covered by default and count as employees.
- An officer opts out by filing a written rejection with the insurer.
- An officer who takes no pay files to opt out with both the corporation and the insurer; a paid one files with the insurer.
- If a rejected officer later starts drawing pay, Nevada reinstates coverage automatically.
How Nevada treats corporate officers
Nevada puts corporate officers inside the definition of employee by default. A working officer is covered by the policy unless that officer affirmatively rejects coverage. The paperwork differs by whether the officer is paid: an officer who takes no pay files a written rejection with both the corporation and the insurer, while a paid owner-officer files with the insurer. Either way the rejection takes effect when the insurer receives it. A paid, covered officer is figured into the price on a set wage that runs between 6,000 and 36,000 dollars a policy year; an unpaid but covered officer is figured on a smaller set amount. And if an officer who rejected later starts drawing a paycheck, the rejection is automatically undone and coverage snaps back on.
What applies to your corporation
| Your setup | Is comp required? | What officers and staff should know |
|---|---|---|
| Solo owner-officer, no other staff | Officer is covered by default | You are on the policy unless you file a rejection with the insurer |
| Officers plus employees | Yes | Employees always covered; officers stay on unless they reject |
| Officers who all reject, no other staff | May not be required | Only works if every officer validly rejects and there are no employees |
Should an owner-officer stay covered?
Because a Nevada officer is on by default, the decision is whether to file the rejection. If you want your own on-the-job injuries paid by comp, you do nothing and stay covered. If you carry strong health and disability coverage and would rather keep officer pay out of the premium, you can reject. Many closely held corporations keep the working owner covered because the payroll cost is small and a serious injury otherwise lands on personal savings. Whatever the officers choose, every non-owner employee has to be covered from day one, and the policy is what stops a hurt employee from suing the corporation directly.
A Sparks example
Illustrative, not a quote. A metal fabrication S-corp in Sparks has two owner-officers and four shop employees. The four employees must be covered from day one. Both officers work on the floor and decide to stay on the policy so their own injuries are covered, rather than filing rejections. Because the shop work carries a higher rate than office work, we split the bookkeeper's payroll into the correct low-risk category so only the floor payroll is rated at the shop rate. See our workers comp for manufacturers page.
Real questions Nevada owners ask
Does my Nevada corporation need workers comp?
If it has any employees, yes, from the first one. And working officers count as employees by default, so a corporation usually has covered people the moment the owners are active.
Am I covered as a corporate officer in Nevada?
By default, yes, if the corporation carries a policy. Nevada treats a working officer as an employee, so you are on the policy unless you file a written rejection with the insurer.
How does an officer opt out of coverage?
A paid owner-officer files a written rejection with the insurer. An officer who takes no pay files with both the corporation and the insurer. The rejection takes effect when the insurer receives it.
What if I reject coverage and later start taking pay?
Nevada automatically reinstates your coverage. Once a rejected officer starts drawing a paycheck, the rejection is undone, so update your records to reflect that you are covered again.
Do all my employees have to be covered even if the officers opt out?
Yes. Officer choices do not touch your staff. Every non-owner employee must be covered from day one, and the policy is what keeps a hurt worker from suing the corporation directly.
How is a covered officer priced?
A paid, covered officer is figured on a set wage between 6,000 and 36,000 dollars a policy year, not their full salary, so the officer's premium share is capped within that band.
Can a corporation with only officers avoid coverage entirely?
Only if every officer validly rejects and there are no other employees. If even one officer stays covered or you have any staff, a policy is required.
Why Nevada owners choose Morrow
- We shop the right market for you. In Nevada you buy from private insurers on the open market; the state sold off its old fund in 2000, so there is no government fund to buy from. If no carrier will take you, a state-backed pool (the assigned-risk plan) still has to cover you, so we can shop your rate freely and always have a fallback 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 Nevada guides
Every Nevada 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 Nevada (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)
- Workers comp vs employers liability
- What workers comp does not cover
- Nevada manufacturer workers comp
This guide is general information, not legal advice. Nevada rules and penalty amounts can change, so verify current requirements with the Nevada Division of Industrial Relations or a licensed advisor before you rely on them. Last updated: July 2026.