Florida Workers’ Comp Exemption
We file workers’ compensation exemptions for Florida sole proprietors, LLC members, and corporate officers. Send us your details and we’ll confirm whether you qualify and handle the filing.
When coverage is required in Florida
Construction industry: 1 or more employees (including owner-officers/LLC members counted as employees) triggers mandatory coverage — the lowest threshold of any Florida industry. Non-construction industry: 4 or more employees (including owner-officers/LLC members) triggers mandatory coverage. Agriculture: coverage is required once an employer has 6 or more regular employees, or 12 or more seasonal workers employed more than 30 days in a season / more than 45 days in a calendar year (an agricultural employer with 5 or fewer regular employees and fewer than 12 seasonal workers completing work in under 30 days is excluded). Source: Fla. Stat. § 440.02(20)(b)-(c) and the Florida DFS coverage-requirements page.
Who can be excluded in Florida
Sole proprietors
Not automatically counted as an 'employee' and has no coverage obligation for themselves by default. May elect to be included in the statutory definition of 'employee' — i.e., elect INTO coverage — under Fla. Stat. § 440.05. This is the opposite direction from the officer/LLC-member 'exemption' process described below.
Partners
Same treatment as sole proprietors — not automatically an employee; may elect to be included under § 440.05.
LLC members
Automatically counted as employees (and count toward the 1-employee / 4-employee coverage thresholds above) unless exempted. May apply for a Notice of Election to Be Exempt (Form DWC-250). For non-construction businesses, DFS's own program page states no more than 10 members of an LLC may elect exemption, and each must attest to at least 10% ownership. For construction, LLC members share the same cap as corporate officers: no more than 3 exempt officers/members total per corporation or group of affiliated corporations/LLCs (Fla. Stat. § 440.02).
Corporate officers
Automatically counted as employees unless exempted. May apply for exemption via Form DWC-250 if listed as an officer with the Florida Division of Corporations. Non-construction: DFS's program page states there is no cap on the number of corporate officers who may be exempt. Construction: capped at no more than 3 exempt officers/members total per corporation or affiliated group; each must be a stockholder owning at least 10% of the corporation's stock and listed as an officer with the Division of Corporations.
Construction rules in Florida
One or more employees (including exempt owners) triggers mandatory coverage. Officer/LLC-member exemption is capped at no more than 3 per corporation or affiliated group. A $50 fee applies to each construction-industry exemption application or renewal. Exemption certificates issued/renewed on or after 1/1/2013 are valid for 2 years from the effective date, and DFS must send a renewal notice at least 60 days before expiration. Additional eligibility gates apply: a valid driver's license not expired more than 30 days, no active Stop Work Order or 'Working in Violation' designation, and no delinquent payment agreements with the Division.
How the exemption is filed
Florida runs a true state-administered exemption registry — the standout among these 5 states. Eligible individuals apply online through the Division of Workers' Compensation's exemption system (apps.fldfs.com/bocexempt) using Form DWC-250, 'Notice of Election to Be Exempt,' and the applicant must personally sign and attest to the accuracy of the application. Fee: $50 per application/renewal for construction-industry exemptions; no fee for non-construction exemptions (Fla. Stat. § 440.05 specifies the $50 fee only for the 'construction industry certificate'). Duration: certificates issued/renewed on or after 1/1/2013 are valid for 2 years and must be actively renewed; a new certificate is required if the officer becomes employed by a new or different corporation. DFS maintains a public, searchable database of active exemption certificates, searchable by FEIN, business name, or officer name.
- Statute
- Fla. Stat. § 440.05 (election of exemption — eligibility, fee, duration, renewal); § 440.02(20)(b)-(c) (definition of covered 'employment' / industry coverage thresholds); § 440.02 (officer/affiliated-entity exemption caps, e.g. the 3-officer construction cap and the definition of 'affiliated')
- Market
- Competitive — coverage is bought from a private carrier.
Notes and open questions
The non-construction corporate-officer cap ('no stated limit') and the separate 10-member LLC cap both came directly from DFS's own myfloridacfo.com/division/wc/employer/exemptions/non-construction page — these are DFS's operational program rules and take precedence over the more general statutory text of § 440.05, which (in the excerpt I could load) did not explicitly mention LLC members at all. A related 10%-ownership attestation requirement is explicit for LLC members on that page but was not equally explicit for non-construction corporate officers in the text I could extract — treat that one sub-point as slightly less certain than the rest of the Florida entry. All core thresholds (1/4/6), fees, durations, and caps came from official myfloridacfo.com pages or the 2025 Florida Statutes on flsenate.gov, fetched directly.
Sources
- https://www.myfloridacfo.com/division/wc/employer/exemptions
- https://www.myfloridacfo.com/division/wc/employer/exemptions/construction
- https://www.myfloridacfo.com/division/wc/employer/exemptions/non-construction
- https://www.myfloridacfo.com/division/wc/employer/coverage-requirements
- https://www.myfloridacfo.com/division/wc/forms
- https://www.flsenate.gov/Laws/Statutes/2025/440.05
- https://www.flsenate.gov/Laws/Statutes/2025/440.02
Source material dated Current as of live Florida DFS pages and the 2025 Florida Statutes; accessed 2026-08-30. Compiled from official Florida sources as a starting point, not legal advice — rules change, and your situation may turn on facts this page cannot see. Confirm with Florida Department of Financial Services, Division of Workers' Compensation or ask us and we’ll check it for you.
Workers' comp exemption filing in Florida
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