US Regulation states

Alabama 5 employees (1 in new home building) Alabama business insurance rules: workers' comp at five employees (any size for new-home builders), contributory negligence, 25/50/25 auto minimums. Alaska 1 employee Alaska business insurance rules: workers' comp from the first employee with no out-of-state reciprocity, pure comparative fault, 50/100/25 auto limits. Arizona 1 employee Arizona business insurance rules: workers' comp from the first regular employee, pure comparative fault, no damages caps, 25/50/15 auto minimums. Arkansas 3 employees (fewer in construction) Arkansas business insurance rules: workers' comp at three employees (fewer in construction), a 50% comparative fault bar and 25/50/25 auto minimums. California 1 employee California business insurance rules: workers' comp from the first employee, employee-paid SDI and paid family leave, pure comparative fault, 30/60/15 auto. Colorado 1 employee Colorado business insurance rules: workers' comp from the first employee, FAMLI paid leave at 0.88% of wages, a 50% comparative fault bar, 25/50/15 auto. Connecticut 1 employee Connecticut business insurance rules: workers' comp from the first employee, employee-funded CT Paid Leave at 0.5%, a 51% comparative fault bar, 25/50/25 auto. Delaware 1 employee Delaware business insurance rules: workers' comp from the first employee, Delaware Paid Leave since 2026, a 51% comparative fault bar, 25/50/10 auto plus PIP. District of Columbia 1 employee DC business insurance rules: workers' comp from the first employee, a 0.75% employer-paid family leave tax, 25/50/10 auto minimums and contributory negligence. Florida 4 employees (1 in construction) Florida business insurance rules: comp at four employees (one in construction), PIP and $10,000 property damage auto minimums, HB 837 tort reform, Citizens. Georgia 3 employees Georgia business insurance rules: workers' comp at three employees (officers count), 25/50/25 auto minimums, a 50% fault bar and 2025 tort reform. Hawaii 1 employee Hawaii business insurance rules: workers' comp from one employee, mandatory TDI and employer health coverage, 40/80/20 auto minimums since 2026, HPIA. Idaho 1 employee Idaho business insurance rules: workers' comp from the first employee, a competitive State Insurance Fund, 25/50/15 auto minimums and a 50% fault bar. Illinois 1 employee Illinois business insurance rules: comp for nearly every employer, felony penalties for going bare, BIPA, a 51% fault bar and 25/50/20 auto minimums. Indiana 1 employee Indiana business insurance rules: workers' comp from the first employee, its own rating bureau, exemption certificates for contractors, 25/50/25 auto minimums. Iowa 1 employee Iowa business insurance rules: comp from the first employee (farm and household exceptions), a felony for going bare, 20/40/15 auto limits, a truck damages cap. Kansas $20,000 annual payroll Kansas business insurance rules: comp once payroll tops $20,000, no farm mandate, a $25,000 minimum penalty, PIP plus 25/50/25 auto and a 50% fault bar. Kentucky 1 employee Kentucky business insurance rules: comp from the first employee, the KEMI state fund, no-fault auto, pure comparative fault and a one-year injury deadline. Louisiana 1 employee Louisiana business insurance rules: workers' comp from the first employee, LWCC as the residual market, a 51% fault bar from 2026, 15/30/25 auto minimums. Maine 1 employee Maine business insurance rules: workers' comp from the first employee, paid leave benefits since May 2026, a six-year limitations period, 50/100/25 auto. Maryland 1 employee Maryland business insurance rules: workers' comp from the first employee, FAMLI paid leave premiums from 2027, contributory negligence, 30/60/15 auto. Massachusetts 1 employee Massachusetts business insurance rules: workers' comp from the first employee, a 0.88% PFML contribution in 2026, a 51% fault bar, 25/50/30 auto plus PIP. Michigan 3 employees (1 if full-time for 13 weeks) Michigan business insurance rules: workers' comp at 3 employees (or 1 full-timer), no state fund, a no-fault auto system with 250/500 default liability limits. Minnesota 1 employee Minnesota business insurance rules: workers' comp from the first employee, a 0.88% Paid Leave premium since 2026, six-year injury claims, 30/60/10 auto. Mississippi 5 employees Mississippi business insurance rules: workers' comp at 5 employees, no state fund, 25/50/25 auto minimums, a $1 million noneconomic cap and a coastal wind pool. Missouri 5 employees (1 in construction) Missouri business insurance: workers' comp at 5 employees or 1 in construction, a residual market for comp, 25/50/25 auto limits and a 5% surplus lines tax. Montana 1 employee Montana business insurance: workers' comp from the first employee, Montana State Fund as insurer of last resort, 25/50/20 auto limits. Nebraska 1 employee Nebraska business insurance: workers' comp from the first employee, no state fund, 25/50/25 auto limits, a 50% comparative fault bar and a 3% surplus lines tax. Nevada 1 employee Nevada business insurance: workers' comp from the first employee, no state fund since 2000, 25/50/20 auto limits and limits on defense-within-limits policies. New Hampshire 1 employee New Hampshire business insurance: workers' comp from the first employee, up to 3 officers excludable, a voluntary paid leave plan and 25/50/25 limits. New Jersey 1 employee New Jersey business insurance rules: workers' comp from the first employee, state TDI and Family Leave Insurance, 35/70/25 auto limits from 2026. New Mexico 3 employees (1 in construction) New Mexico business insurance rules: workers' comp at 3 employees but from the first hire for licensed contractors, pure comparative fault, 25/50/10 auto. New York 1 employee New York business insurance rules: workers' comp, statutory disability and Paid Family Leave from the first employee, NYSIF, Labor Law 240, 25/50/10 auto. North Carolina 3 employees (1 with radiation exposure) North Carolina business insurance rules: workers' comp at 3 employees, contributory negligence, 50/100/50 auto since July 2025, coastal and FAIR plan pools. North Dakota 1 employee North Dakota business insurance rules: workers' comp only through the state fund (WSI) from the first employee, stop-gap needed, 25/50/25 auto. Ohio 1 employee Ohio business insurance rules: workers' comp only through the state fund (BWC) or self-insurance from the first employee, stop-gap needed, 25/50/25 auto. Oklahoma 1 employee Oklahoma business insurance rules: workers' comp from the first employee, a statutory assigned risk plan, 25/50/25 auto, a 50% fault bar and a 2025 damages cap. Oregon 1 employee Oregon business insurance rules: comp from the first worker, SAIF as a competitive state fund, Paid Leave Oregon at 1% in 2026, and 25/50/20 auto with PIP. Pennsylvania 1 employee Pennsylvania business insurance rules: comp from the first employee, PCRB rating, SWIF as a competitive state fund, 15/30/5 auto and the Fair Share Act. Rhode Island 1 employee Rhode Island rules: comp from the first employee, Beacon Mutual as last resort, employee-paid TDI/TCI at 1.1% in 2026, pure comparative fault. South Carolina 4 employees South Carolina business insurance rules: comp at 4 employees, statutory employer liability, 25/50/25 auto, a 6% surplus lines tax and 2026 tort reform. South Dakota Optional South Dakota rules: workers' comp is not mandated, but uninsured employers face lawsuits and doubled benefits; 25/50/25 auto, slight/gross fault. Tennessee 5 employees (1 in construction and coal mining) Tennessee business insurance rules: workers' comp at 5 employees but 1 in construction and coal mining, no state fund, a 49% fault bar and 25/50/25 auto. Texas Optional Texas business insurance rules: workers' comp optional for most private employers, Texas Mutual as insurer of last resort, 30/60/25 auto, a 51% fault bar. Utah 1 employee Utah business insurance rules: workers' comp from the first employee, owner waivers, no state fund, 30/65/25 auto with PIP and a 50% fault bar. Vermont 1 employee Vermont business insurance rules: comp from the first employee with stop-work orders, voluntary paid leave, 25/50/10 auto, the largest U.S. captive domicile. Virginia 3 employees (subcontractors' workers count) Virginia business insurance rules: comp at 3 employees counting subs, no state fund, paid leave from 2028, 50/100/25 auto and contributory negligence. Washington 1 employee Washington business insurance rules: monopolistic L&I comp billed by hours worked, stop gap needed, 2026 Paid Leave 1.13%, WA Cares 0.58%, 25/50/10 auto. West Virginia 1 employee West Virginia business insurance rules: workers' comp from the first regular employee, a private market since the state fund was privatized, 25/50/25 auto. Wisconsin 3 employees (1 if $500 a quarter in wages) Wisconsin business insurance rules: workers' comp at 3 employees or $500 of quarterly wages, no state fund, WCRB rates, 25/50/10 auto with uninsured motorist. Wyoming 1 employee (extra-hazardous work only) Wyoming business insurance rules: comp required only for extra-hazardous work and only from the state fund, no self-insurance, stop gap needed, 25/50/20 auto.