Most likely yes. Workers Compensation is required by law in nearly every state. However, each state has a different threshold for when coverage is required. More importantly, all businesses with any labor expenses SHOULD carry Workers Comp coverage. In most cases, a business is responsible to pay workers compensation benefits- regardless of whether they carry a workers compensation policy. That means, if your worker is injured, your business could be on the hook to pay their medical expenses.  The North Carolina Workers Compensation Act requires “all businesses that employ three or more employees, including those operating as corporations, sole proprietorships, limited liability companies, and partnerships, obtain workers’ compensation insurance or qualify as self-insured employers for purposes of paying workers’ compensation benefits to their employees”. If you are a corporation, the owners/officers DO count as employees, although they can choose to be excluded from coverage.