If your West Virginia corporation has employees, yes, it must carry workers compensation insurance, and that includes the corporate officers unless the corporation files to leave them off. West Virginia treats a covered corporation's officers as on the policy by default, and their pay counts in the premium, but the corporation may exclude up to four principal officers. Every non-officer employee must be covered from day one, with no headcount minimum.
Who this is for: Owners and officers of a West Virginia C-corporation or S-corporation, whether a small closely held company or one with a full payroll.
The short version
- A corporation with employees must carry workers comp; there is no minimum headcount.
- When the corporation carries a policy, officers are on it by default and their pay counts in the premium.
- The corporation can leave off up to four principal officers: president, vice-president, secretary, and treasurer.
- Leaving an officer off lowers the payroll the premium is built on, but removes that officer's comp for a work injury.
- Officers who are left off should line up other coverage, because a health plan may not pay for a work injury.
How West Virginia treats corporate officers
Under West Virginia's coverage rules, once the corporation carries a policy, its officers are included on that policy by default and their pay is part of the premium. To keep an officer off, the corporation files an election to exclude that officer, and it may exclude no more than four principal officers, meaning the president, vice-president, secretary, and treasurer named by the board under the bylaws. This is the reverse of states that make you opt officers in: in West Virginia the default is coverage, and leaving an officer off is the deliberate step. If an officer who was left off later wants back on, the insurer generally needs written notice about 60 days before the coverage period.
| Who | Covered by default? | What to know |
|---|---|---|
| Non-officer W-2 employee | Yes | Covered from day one; cannot be excluded |
| Working corporate officer | Yes | On the policy unless the corporation files to exclude them |
| Officer the corporation has excluded | No | Off the policy and off the premium; needs other coverage for a work injury |
| A fifth officer | Yes | Only four principal officers may be excluded, so a fifth stays covered |
Whether to keep officers on the policy
Leaving an officer off lowers the payroll the premium is calculated on, which can trim the price. But it also means comp will not pay if that officer is hurt at work, and many health plans exclude work injuries, so the savings can be a false economy for an owner who is active in the business. A hands-off officer who never sets foot on the floor is a more natural candidate to leave off than a working owner-operator. Whatever you decide for the officers, the corporation still needs a policy the moment it has any non-officer employee.
Comp versus being sued
Carrying comp does more than satisfy the state. As long as the corporation is insured, an injured employee's remedy is generally the comp claim, not a lawsuit against the business. If the corporation fails to carry required coverage, it loses that protection, and an injured worker can sue the company directly for full damages while the company gives up common defenses. That trade, a predictable premium instead of an unpredictable lawsuit, is the core reason the coverage exists.
A Wheeling example
Illustrative, not a quote. A Wheeling metal-fabrication corporation has two officer-owners and eight shop employees. The eight employees must be covered, and the two officers are on the policy by default because West Virginia includes them. One officer runs the shop floor and stays on the policy so a machine injury would be covered; the other handles only sales and the books, so the corporation files to exclude him, trimming the premium. We price the shop payroll on the right manufacturing category so the cost reflects the actual work. See our workers comp for manufacturers page.
Real questions West Virginia owners ask
Does my West Virginia corporation need workers comp?
If it has any employees, yes, from the first one. There is no minimum headcount. The corporate officers are also on the policy by default unless the corporation files to exclude them.
Are corporate officers covered by default in West Virginia?
Yes. When the corporation carries a policy, its officers are included and their pay counts in the premium unless the corporation files to leave them off. Up to four principal officers may be excluded.
How many officers can we leave off the policy?
Up to four principal officers: the president, vice-president, secretary, and treasurer named by the board. A fifth officer cannot be excluded and stays covered on the policy.
Should a working owner keep comp on themselves?
Often yes. If you are active in the business, comp pays your medical bills and part of lost wages for a work injury, which a health plan may not. Leaving an officer off mainly makes sense for a hands-off owner.
Do we still need a policy if all our officers are excluded?
Yes, if you have any non-officer employees. Those employees must be covered from day one no matter what the officers elect, so the corporation still needs a policy.
What if our corporation does not carry required coverage?
West Virginia can fine the corporation, shut the business down until it insures, and place a lien on its property. You also lose the usual protection, so an injured employee can sue the corporation directly.
Is a C-corp treated differently from an S-corp for this?
No. West Virginia's workers comp rules turn on whether someone is an officer or an employee, not on the corporation's tax election, so C-corps and S-corps follow the same coverage rules.
Why West Virginia owners choose Morrow
- We shop the right market for you. West Virginia stopped running a state monopoly in 2008, so more than 350 private insurers now compete for your business. We shop your rate across them, and if none will take you, a guaranteed-issue backstop pool is always there as 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 West Virginia guides
Every West Virginia 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 West Virginia (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
- West Virginia manufacturer workers comp
This guide is general information, not legal advice. West Virginia rules and penalty amounts can change, so verify current requirements with the West Virginia Offices of the Insurance Commissioner or a licensed advisor before you rely on them. Last updated: July 2026.