Wyoming
Workers' Comp Exemption
Register the Wyoming business first and let DWS determine whether the operation is required, optional, or non-liable. If the business is subject to the Act, owner status is analyzed separately: sole proprietors, partners, corporate officers, and LLC members are exempt from personal coverage unless they elect it. An owner election is made in writing using the Division's Affidavit of Coverage process and, once elected, generally must remain in force for eight calendar quarters.
Entity types analyzed
- Sole proprietor
- LLC member
- Partner
- Corporate officer
Wyoming does not decide workers' compensation by employee count. The state first classifies the business activity: extra-hazardous employment requires coverage through DWS, while other businesses may be optional. Against that company-level classification, sole proprietors, partners, corporate officers, and LLC members are personally exempt unless they elect owner coverage—and an election carries an unusually long eight-quarter minimum commitment.
Register the Wyoming business first and let DWS determine whether the operation is required, optional, or non-liable. If the business is subject to the Act, owner status is analyzed separately: sole proprietors, partners, corporate officers, and LLC members are exempt from personal coverage unless they elect it. An owner election is made in writing using the Division's Affidavit of Coverage process and, once elected, generally must remain in force for eight calendar quarters.
Owner treatment at a glance
Sole proprietorA sole proprietor is exempt from personal workers' compensation unless optional owner coverage is elected. If elected, coverage follows the Division's written-election timing and minimum-duration rules.
LLC memberAn LLC member is exempt from personal coverage unless optional coverage is elected. DWS states that its LLC-member Affidavit of Coverage is no longer posted online and must be obtained from Employer Services.
PartnerA partner is exempt from personal coverage unless optional coverage is elected. The partnership still needs DWS to determine coverage for any employees based on the business classification.
Corporate officerCorporate officers are exempt unless optional coverage is elected. DWS ties coverage to the corporate position, not the individual; if the person holding a covered office changes, the employer must notify the Division within 30 days.
Wyoming's trigger is the business activity/NAICS classification, not one, three, or five employees
DWS says workers' compensation is required before work begins when a business is in an extra-hazardous industry. Coverage classification is based on the business activity and NAICS information reviewed through the employer registration process.
A business outside the mandatory extra-hazardous group may be optional, but DWS still tells businesses operating or hiring in Wyoming to register so the agency can determine whether they are required, optional, or non-liable.
That makes a generic employee-count chart unreliable in Wyoming. Registration and the assigned classification are the records to check before deciding whether the company must participate in the state fund.
All four common owner types start outside personal coverage unless they affirmatively elect in
DWS's current wage-reporting guidance lists the sole proprietor, partners, corporate officers, and LLC members as exempt unless optional coverage is elected. Their owner wages are not reported as covered payroll when no election exists.
The owner exclusion is personal. If the entity operates an extra-hazardous business with ordinary employees, the employees still need the required Wyoming workers' compensation coverage even though the owners remain outside the policy.
Keep the company's DWS classification decision and each owner's election status in separate fields. That prevents a payroll clerk from interpreting 'officer exempt' as 'employer exempt.'
Owner coverage is added by a written Affidavit of Coverage, and DWS no longer posts the corporate/LLC affidavits online
To add personal coverage, DWS requires a written request using an Affidavit of Coverage supplied by the Division. The current forms page says the corporate-officer and LLC-member coverage affidavits are no longer available for download and instructs employers to contact Employer Services.
That is a good reason not to reuse an old PDF found on a third-party website. The Division's current process controls, and no owner coverage is allowed until the required affidavit is received for the officer/member categories described by DWS.
Sole proprietors and partners also may elect owner coverage. Confirm the exact current paperwork and effective date with DWS when the election is made.
Electing owner coverage is a two-year commitment measured as eight calendar quarters
Wyoming statute and DWS guidance impose an eight-calendar-quarter minimum on elective owner/officer coverage. For an existing corporation or LLC, the written election is filed at least 30 days before a calendar quarter and coverage begins on the first day of the next quarter.
For a new corporation or LLC, DWS states that an election filed within 30 days can begin on the first day of the reporting period after the account is established. The timing should be confirmed on the new account rather than assumed from the date the owner signs the affidavit.
After the required period, termination is requested in writing. DWS says coverage ends on the first day of the month after it receives the cancellation request.
Corporate-officer coverage follows the office, so a personnel change can move coverage to a new person
DWS says corporate-officer coverage is tied to the position rather than the individual. If the person holding a covered office changes, coverage automatically transfers to the newly elected officer in that same position and the employer must notify DWS within 30 days.
This is a trap for a closely held corporation that treats the original affidavit as a personal contract. A new president can inherit the coverage status of the office even if the former president was the person who signed the original election paperwork.
Add officer-change reporting to the corporate minute-book workflow. The workers' compensation account should be updated at the same time the Secretary of State and banking records are updated.
Construction should be cleared through DWS classification before work, not assumed exempt because the principals are owners
DWS groups construction in NAICS Sector 23 and says extra-hazardous industries require coverage before work begins. The agency assigns the actual classification after reviewing the employer registration, so a contractor should not self-declare that a particular construction activity is optional.
Even a business that may ultimately be non-liable or optional is instructed to register so DWS can make the determination. Owners and sole proprietors needing an exemption letter also begin with the business registration process.
Before mobilizing to a Wyoming jobsite, obtain the DWS determination, confirm employee coverage, and separately document whether each working owner has elected personal coverage. Those three answers are more reliable than a generic 'owner exempt' certificate.
Wyoming owner checklist
- Register the business with DWS and obtain the required/optional/non-liable classification before work.
- Keep company coverage status separate from personal owner exclusions.
- Obtain the current Affidavit of Coverage directly from DWS when an owner elects personal coverage.
- Calendar the eight-quarter minimum before making or terminating an owner election.
- Notify DWS within 30 days when a covered corporate office changes hands.
- For construction, rely on the DWS-assigned classification rather than a self-selected employee-count rule.
Filing reference
Coverage ruleWyoming does not use a simple employee-count trigger. Workers' compensation is mandatory for employers in extra-hazardous industries identified by the business activity/NAICS classification; optional employers may elect coverage. DWS requires business registration so it can determine whether coverage is required, optional, or non-liable.
Construction ruleConstruction is evaluated through Wyoming's extra-hazardous classification system rather than a separate head-count number. A business must register and let DWS assign the applicable classification before work; do not assume that an owner exclusion makes construction operations non-liable.
Form / electionAffidavit of Coverage / written owner election supplied by DWS for corporate officers and LLC members; sole proprietors and partners also may elect optional owner coverage
RenewalElected owner/officer coverage must remain in place for at least eight calendar quarters. After the required period, cancellation is made in writing; DWS states that termination becomes effective the first day of the month after receipt of the request.
Effective periodFor a new corporation or LLC, an election filed within 30 days can begin on the first day of the reporting period after the account is established. For an existing corporation/LLC, the written election is filed at least 30 days before a calendar quarter and starts on the first day of the next quarter.
Responsible agency
Wyoming Department of Workforce Services, Workers' Compensation Division
Official source library
These are the state-agency, statutory, or state-board materials used for this guide. The page was last source-checked on 2026-08-26.
- Wyoming DWS — Employers / Required vs Optional Coverage
- Wyoming DWS — Wage Reporting & Coverage / Owner Elections
- Wyoming DWS — New Employers / Registration and Coverage Determination
- Wyoming DWS — Forms & Resources / Owner Coverage Affidavits
- Wyoming Statutes Title 27 — §27-14-108 Owner Election and Eight-Quarter Rule