Form C (Delaware): the workers' comp owner exemption
Workers’ Compensation Coverage Election Record (recommended Form C). Who can file it, where to get it, how to file, the fee, when it takes effect, and how often it renews — from Delaware Department of Insurance / workers’ compensation carrier.
Form C filing snapshot
FormForm C — Workers’ Compensation Coverage Election Record (recommended Form C)
Issuing bodyDelaware Department of Insurance / workers’ compensation carrier
Filing methodWritten notice and policy endorsement through the carrier; Delaware Form C is a recommended record of the election.
FeeNo separate filing fee verified
Common mistakeForm C is not a state-issued exemption certificate. Contractor-specific exclusions and proof-retention rules are stricter than the ordinary owner election framework.
When it takes effectAfter the insurer or its agent receives the written request, with the election implemented through the applicable policy inception/renewal endorsement mechanics.
RenewalNo annual state refiling; the election stays in the policy record until changed at a permitted policy inception or renewal.
Watch out forDelaware Form C is a recommended election record, not a state-issued exemption certificate.
Get the Form C from Delaware Department of Insurance / workers’ compensation carrier
Which Delaware owners can use the Form C
Sole proprietorA sole proprietor is not included within the workers' compensation chapter by default and may elect personal coverage. That ordinary rule does not carry over to a sole proprietor working as an independent contractor in the §2311 contractor setting.
LLC memberUp to eight LLC members may be exempted when the LLC and the members agree in writing. In the §2311 contractor setting, LLC members can also elect exemption under §2308(a), subject to the contractor documentation rules.
PartnerA partner is not included within the workers' compensation chapter by default and may elect personal coverage. A partner working as an independent contractor under §2311 cannot rely on the ordinary partner exclusion and must satisfy the contractor-coverage rule.
Corporate officerExecutive officers of a covered employer are included by default. Up to eight stockholder officers may be exempted by written agreement with the corporation. In the §2311 independent-contractor setting, the stockholder-officer exclusion is limited to no more than four officers.
Employee threshold: Delaware's current Chapter 23 does not use a general three- or five-employee threshold for the owner rules discussed here. Covered employers insure covered employees, while §2308 determines whether a sole proprietor, partner, stockholder executive officer, or LLC member is personally inside or outside the Act. In construction: Delaware applies a special contractor rule in §2311. Independent contractors in the covered contractor/subcontractor setting must be insured either through their own coverage or the contracting entity. Stockholder executive officers and LLC members can use qualifying written exclusions, but sole proprietors and partners working as independent contractors cannot rely on the ordinary §2308(b) owner exclusion in that setting. The contracting entity must retain the required exemption notice and/or proof of insurance for three years.
Read the full context in the Delaware workers' comp exemption guide, or run the eligibility screener to check your entity type first.
Form C (Delaware): frequently asked questions
- Where do I get the Form C form in Delaware?
- The Form C (Workers’ Compensation Coverage Election Record (recommended Form C)) is issued by Delaware Department of Insurance / workers’ compensation carrier. Written notice and policy endorsement through the carrier; Delaware Form C is a recommended record of the election. Use the official link on this page rather than a third-party copy, which may be out of date.
- Is there a fee to file the Form C in Delaware?
- No separate filing fee has been verified for this form.
- How often does the Form C exemption renew in Delaware?
- No annual state refiling; the election stays in the policy record until changed at a permitted policy inception or renewal. Watch out: Delaware Form C is a recommended election record, not a state-issued exemption certificate.
Where this comes from
The Form C entry is anchored to Delaware Department of Insurance / workers’ compensation carrier — the state agency that issues and processes the form — not a generalized summary. Source-checked 2026-09-02.