2020 Analysis of Workers' Compensation Laws - 19

Chart II-Coverage of Laws, cont.
Employment1 Covered

 
Exceptions2, 3

Special Coverage
Provisions

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.

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.

Jurisdiction

Private

Public

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.

Missouri

2020 Analysis of Workers' Compensation Laws | 19
2020 Analysis of Workers' Compensation Laws

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