Georgia

Any company that regularly employs three or more workers is required to provide Georgia workers compensation coverage. This includes all part-time employees that work on a regular basis.

As many as five officers of a corporation may waive coverage for themselves. Each individual officer must complete and sign form WC-10 and file it with their insurance carrier. Click here for WC-10 exemption form.

Any corporation is considered an employer, therefore any officers are considered to be employees.

The Georgia Law considers sole proprietors and partners to be employers not employees, the opposite of corporations. However, they can elect to be covered as an employee by advising their insurance carrier in writing.

Up to five officers may waive coverage for themselves, but it is required that they complete and sign a form WC-10 and file it with their insurance carrier.

No, this would not exempt them, since officer exemptions are not considered as a valid reduction in the number of employees for a corporation.

You need to be sure and get proof of coverage from your sub or independent contractor. Just because they are not an employee does not relieve you of the responsibility should they get injured.