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GLOSSARY TERM

Corporate officer

A person holding a corporate office whose workers' compensation status depends on state law, ownership, duties, and any required exclusion or election filing.

Corporate officers are not uniformly exempt from workers' compensation. Some states treat officers as employees unless a permitted exclusion is filed; others exclude qualifying owner-officers or define special rules based on ownership, control, or the type of corporation.

Virginia treats executive officers as employees and allows qualifying officers to reject specified coverage through a Commission filing. Florida allows qualifying corporate officers to seek an exemption and applies different conditions in construction and non-construction settings.

OFFICIAL SOURCE

Where this definition comes from

Glossary entries are anchored to a state agency, statute, board, commission, or recognized workers' compensation authority rather than a generalized summary.

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