2019 Analysis of Workers' Compensation Laws - 19

Chart II-Coverage of Laws, cont.
Employment1 Covered
Jurisdiction

Private

Public

Exceptions2, 3

Special Coverage Provisions

Mississippi

Compulsory as to all employers of five
or more. Corporate officers may elect
not to be covered. Members of an LLC,
sole proprietors, and partners are not
covered but may elect to be covered.
Any employee owning 15% or more of
stock in corporation may be exempt.

Compulsory as to all public
employment, including
subdivisions of the state.
Specifically excludes people with
disabilities in state-sheltered
workshop programs.

Domestic servants; farmers; farm laborers;
newspaper distributors; nonprofit charitable
fraternal, cultural, or religious corporations
or associations; and independent
contractors.

Voluntary as to exempt employers.

Missouri

Compulsory as to all employers of five
or more employees and construction
industry employers of one or more
employees. Elective as to partners,
sole proprietors, corporations with
no more than two owners who are
also the only employees, family farm
corporations, and employers with
fewer than five employees. Beginning
1/1/18, a shareholder of an S
corporation with at least 40% interest
in the S corporation may individually
elect to reject coverage.15

Compulsory for the state,
counties, municipal corporations,
townships, school, road,
drainage, swamp and levee
districts, or school boards,
boards of education, regents,
curators, managers or control
commissions, boards or any
other political subdivision,
corporation, or quasi-corporation,
and cities under special charter,
or under the commission form of
government.

Farm labor, domestic servants, certain
real estate agents and direct sellers, most
prison inmates, volunteers of tax-exempt
organizations, and volunteers for amateur
youth programs not otherwise employed
by the sponsoring organization. Employers
and their employees who are both members
of a recognized religious sect or division,
as defined in 26 USC 1402(g), by reason of
which they are conscientiously opposed to
acceptance of certain benefits, may apply
to be excepted from the Missouri Workers'
Compensation Law.

Exempt employers may elect to
purchase coverage.

Montana

Compulsory as to all employment.
Elective as to partners, sole
proprietors, members of membermanaged limited liability companies,
and corporate officers who are 20% or
more shareholders.

Compulsory as to all public
employment, including public
contractors and volunteer rescue
workers.

Domestic and casual employment;
employers covered by federal law; persons
working under an independent contractor
exemption certificate; persons performing
services for aid and sustenance only;
officials at amateur athletic events; real
estate brokers and salespersons; direct
sellers of consumer goods; newspaper
carriers and freelance correspondents;
cosmetologists and barbers; sole
proprietors, working partners or working
members of a member-managed liability
company; employment with a railroad
engaged in interstate commerce; tribal
members; companionship services; respite
care; racing jockeys; employer's spouse if
exempted under 26 USC 7703; petroleum
land professionals; corporate officers;
dependent member of an employer's family;
an officer or manager in a ditch company; a
person who is not "an employee or worker
in this state" as defined by statute; a horse
trainer, assistant trainer, exercise person, or
pony person while properly licensed and on
the grounds of a licensed race meet; clergy;
athletes in contact sports; independent
contractors; and broker-hired "interstate/
intrastate common or contract motor
carriers hired by a freight forwarder as
provided in 49 USC 13102"; and "musicians
performing under a written contract."

Coverage is mandatory for partner or
sole proprietor who is an independent
contractor, but may apply for personal
exemption. Voluntary as to excepted
employment.

Nebraska

Compulsory as to all employment.
Elective as to executive officers of
Nebraska corporations that own 25%
or more of the corporation's common
stock, and proprietors, partners,
self-employed executive officers, and
limited liability company members
of Nebraska nonprofit corporations
who receive annual compensation of
$1,000 or less.

Compulsory as to all
employment, including
officials-elected or
appointed-for fixed terms.

Farm labor when performed for an employer
who is engaged in an agricultural operation
and employs only related employees;
farm labor if performed for an agricultural
operation and employs unrelated
employees unless the employer, during
any calendar year, employs 10 or more
unrelated full-time employees, whether
in one or more locations, on each working
day for 13 calendar weeks, whether or not
such weeks are consecutive;16 and domestic
servants.

Voluntary as to excepted employment.

2019 Analysis of Workers' Compensation Laws | 19
2019 Analysis of Workers' Compensation Laws

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