Business insurance by state
States decide which insurance an employer must carry, who sells it and, through their rate regulators, much of what it costs. Each state page brings together the workers’ compensation rules, any state disability or paid-leave program, auto liability minimums and official cost figures, with sources.
Choose a state
51 jurisdictions: 50 states and the District of Columbia
All states compared
| ALAlabama | 5+ employees; any size for new single-family home builders | $0.85 | $1.11 | $8,169 |
|---|---|---|---|---|
| AKAlaska | 1+ employees in Alaska; no reciprocity | $1.41 | $1.16 | $10,630 |
| AZArizona | 1+ regularly employed worker; no minimum headcount | $0.62 | $0.70 | $7,734 |
| ARArkansas | 3+ employees; 1+ if a contractor who subcontracts work | $0.57 | $0.53 | $7,804 |
| CACalifornia | 1+ employees; C-39 roofers and 4 other CSLB classes even with none | $1.43 | $1.86 | $9,162 |
| COColorado | 1+ employees, including part-time and family members | $0.64 | $1.05 | $8,816 |
| CTConnecticut | 1+ employees; no separate construction rule | $0.92 | $1.48 | $9,987 |
| DEDelaware | 1+ employees; construction independent contractors must be covered | $0.88 | $0.97 | $9,459 |
| DCDistrict of Columbia | 1+ employees; contractors liable for subs' employees | $0.33 | $0.73 | $9,762 |
| FLFlorida | 4+ employees; 1+ in construction; 6 regular or 12 seasonal in farming | $0.96 | $1.00 | $8,919 |
| GAGeorgia | 3+ regular employees, incl. part-time and corporate officers | $0.82 | $1.09 | $8,907 |
| HIHawaii | Check with the state | $1.62 | $2.52 | $8,285 |
| IDIdaho | 1+ employees, incl. part-time and seasonal | $1.34 | $1.10 | $8,770 |
| ILIllinois | Any employer in a hazardous trade; others once payroll exceeds $1,000 | $0.77 | $1.34 | $9,724 |
| INIndiana | 1+ employees; no state fund | $0.57 | $0.71 | $8,355 |
| IAIowa | 1+ employee; no headcount threshold | $1.02 | $1.21 | $8,620 |
| KSKansas | Payroll over $20,000/yr (non-farm); family wages excluded except corporations | $0.84 | $0.91 | $8,657 |
| KYKentucky | 1+ employees; agriculture-only employers exempt | $0.73 | $0.76 | $8,936 |
| LALouisiana | 1+ employees; officers, members, partners and sole proprietors may opt out | $1.27 | $1.41 | $8,806 |
| MEMaine | 1+ employees; every private employer, including independent contractors who hire | $1.12 | $1.37 | $9,803 |
| MDMaryland | 1+ covered employee | $0.74 | $0.89 | $8,760 |
| MAMassachusetts | 1+ employees; every employer, no minimum headcount | $0.65 | $0.97 | $10,436 |
| MIMichigan | 3+ employees at one time, or 1 working 35+ hrs for 13+ weeks | $0.56 | $0.90 | $8,230 |
| MNMinnesota | 1+ employees (no minimum headcount) | $0.88 | $1.25 | $8,586 |
| MSMississippi | 5+ regularly employed workers; under 5 may cover voluntarily | $0.91 | $0.94 | $7,612 |
| MOMissouri | 5+ employees (family counted); 1+ in construction | $1.01 | $1.31 | $8,084 |
| MTMontana | 1+ employee; sole proprietors and working partners exempt unless they elect | $1.39 | $1.34 | $8,899 |
| NENebraska | 1+ employees; narrow farm and household exemptions | $0.89 | $1.12 | $8,907 |
| NVNevada | 1+ employee (any contract of hire) | $0.87 | $0.73 | $8,215 |
| NHNew Hampshire | 1+ employees (up to 3 corporate officers/LLC members not counted) | $0.76 | $1.22 | $9,502 |
| NJNew Jersey | All employers with 1+ employee; sole owners, partners, LLC members not counted | $1.27 | $2.16 | $9,743 |
| NMNew Mexico | 3+ employees (owners/officers count); 1+ for licensed construction | $0.98 | $1.05 | $9,447 |
| NYNew York | 1+ employee (nearly all employers; farms and 40+ hr/week domestic workers included) | $1.12 | $1.98 | $10,913 |
| NCNorth Carolina | 3+ employees (1+ with radiation); farms only at 10+ full-time workers | $0.62 | $0.95 | $8,612 |
| NDNorth Dakota | 1+ regular employee in hazardous employment; WSI only | $0.81 | $0.50 | $9,318 |
| OHOhio | 1+ regularly employed; no separate construction threshold | $0.58 | $0.68 | $8,804 |
| OKOklahoma | All employers with employees; no headcount threshold | $0.91 | $1.33 | $8,124 |
| OROregon | 1+ subject worker, part-time included | $0.97 | $0.89 | $9,225 |
| PAPennsylvania | 1+ employee, including part-time and family members | $1.08 | $1.14 | $9,421 |
| RIRhode Island | 1+ employee; owners and partners exempt; officers covered unless they waive | $0.91 | $1.38 | $9,388 |
| SCSouth Carolina | 4+ regular employees (unless prior-year payroll under $3,000) | $1.16 | $1.03 | $8,552 |
| SDSouth Dakota | Optional: no law requires coverage; uninsured employers can be sued | $0.88 | $1.13 | $8,985 |
| TNTennessee | 5+ employees; 1+ in construction; all in coal mining | $0.60 | $0.80 | $8,667 |
| TXTexas | Elective for private employers; required for public employers | $0.39 | $0.78 | $8,543 |
| UTUtah | 1+ employee; domestic and small farm exceptions | $0.58 | $0.63 | $8,448 |
| VTVermont | All employers, from the 1st employee | $1.24 | $1.60 | $10,004 |
| VAVirginia | 3+ employees regularly in service; sole owners and partners may elect | $0.48 | $0.73 | $8,970 |
| WAWashington | All employers with employees; sole proprietors and partners excluded | $1.17 | $1.35 | $8,712 |
| WVWest Virginia | 1+ employee (all regularly employing employers) | $1.05 | $0.54 | $8,878 |
| WIWisconsin | 3+ employees, or $500+ wages in a calendar quarter; farms 6+ on 20 days | $1.21 | $1.42 | $9,557 |
| WYWyoming | Required only in listed extrahazardous industries (any headcount); others optional | $1.57 | $1.41 | $8,997 |
Comp cost: National Academy of Social Insurance (NASI), employer costs per $100 of covered wages. Rate index: Oregon Department of Consumer and Business Services (DCBS), rates in effect 1 January 2024. Health premium: Agency for Healthcare Research and Quality (AHRQ), Center for Financing, Access and Cost Trends, average total premium for single coverage at private-sector employers. Method notes are on the data pages.