In an Ohio partnership, the partners are left out of workers' compensation by default, so a partnership with no workers other than its partners has no coverage mandate. You must open coverage with the state fund, the Ohio Bureau of Workers' Compensation (BWC), the moment the firm hires any non-partner employee, and partners can elect to cover themselves with BWC form U-3S.
Who this is for: General partners in an Ohio partnership, whether a two-partner shop with no staff or a partnership with a payroll of employees.
The short version
- Partners are left out of coverage by default and do not count as employees, so a partner-only firm has no mandate.
- Each partner may elect to cover their own injuries by filing BWC form U-3S, partner by partner.
- Hiring any non-partner employee triggers mandatory BWC coverage from that worker's first day.
- If a partner elects in, BWC reports that partner's payroll between 50 percent and 150 percent of the statewide average weekly wage.
- Coverage comes only from BWC, and the firm adds a private stop-gap employer's liability policy separately.
How partners are covered
Ohio treats a partner like a sole proprietor: left out of coverage by default, and able to elect in with form U-3S. So the firm decides, partner by partner, whether each partner's own on-the-job injuries are covered by a BWC claim or kept off the premium. Partners who do physical or field work often elect in; partners who only manage the business often leave themselves out.
| Who | Default treatment | Notes |
|---|---|---|
| General partner | Left out unless they elect in | Each partner elects separately on U-3S |
| Employee of the partnership | Covered | Covered through BWC from day one |
| Firm with only partners, no staff | No mandate | Partners are not counted as employees |
| Casual or household worker under 160 dollars per quarter | Not counted | Below that amount, not a statutory employee |
Why personal exposure raises the stakes
In a general partnership, the partners can be personally liable for the firm's obligations. If the firm is required to carry coverage and does not, an injured worker's claim and the state's recovery can reach the partners personally. Carrying BWC coverage pays the worker's benefits, and a private stop-gap employer's liability policy protects the firm and the partners if the worker sues directly. Going without concentrates risk on the very people who own the business.
A Toledo example
Illustrative, not a quote. Two partners run a plumbing partnership in Toledo with three employed plumbers. The partners both work in the field, so each files U-3S and elects to cover their own injuries. All three employees are covered through BWC from day one. A general contractor they subcontract for asks for proof of coverage, which the firm produces right away from its BWC account. When an employee strains his back lifting a water heater, BWC pays the claim, and the firm's private stop-gap employer's liability policy protects the partners if it becomes a direct lawsuit. The partners ask us to review how their plumbing payroll is reported.
Real questions Ohio owners ask
Does an Ohio partnership need workers comp?
Only once it hires a non-partner employee. A firm made up of only its partners has no mandate, because partners are left out of coverage by default. Hiring any employee triggers required coverage from BWC, the state fund.
Are partners covered by workers comp in Ohio?
Not by default. A partner is treated like a sole proprietor, left out of coverage unless they elect in by filing BWC form U-3S. Each partner can choose separately whether to cover their own injuries.
Can one partner be covered and another left out?
Yes. Coverage is elected partner by partner on form U-3S, so a partner who does field work can elect in while a partner who only manages the office stays out to keep their wages off the premium.
Do our partners count toward the one-employee rule?
No. Partners are not counted as employees unless they elect coverage, so a partner-only firm has no mandate until it hires a non-partner employee, at which point BWC coverage is required.
Can an injured worker reach the partners personally?
In a general partnership, partners can be personally liable for the firm's obligations, so an uninsured claim can reach them. Carrying BWC coverage pays the worker's benefits, and a private stop-gap policy protects the partners if sued directly.
Where does the firm buy workers comp?
Only from the Ohio Bureau of Workers' Compensation. Ohio is a monopolistic state, so there is no private carrier to shop, and a private policy does not meet the requirement for the firm's Ohio employees.
Is workers comp the same as our general liability policy?
No. General liability covers harm to other people and their property, while workers comp covers your own workers' on-the-job injuries. A client contract may require both, and they do different jobs.
Why Ohio owners choose Morrow
- We shop the right market for you. In Ohio, workers' comp is sold only by the state-run Ohio Bureau of Workers' Compensation (BWC), so we handle your BWC enrollment and payroll classifications and place the private stop-gap employer's liability and other-states coverage the state fund does not include.
- 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 Ohio guides
Every Ohio 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 Ohio (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?
- I own a corporation (C-corp or S-corp): do I need it?
- 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)
- Do sole proprietors need workers comp?
- What workers comp does not cover
- Ohio plumber workers comp
This guide is general information, not legal advice. Ohio rules and penalty amounts can change, so verify current requirements with the Ohio Bureau of Workers' Compensation (BWC) or a licensed advisor before you rely on them. Last updated: July 2026.