Maybe. Each state has a different requirement for which employers must offer workers compensation. Below you will find the minimum state requirements for employers to provide worker compensation.  Alabama 5 or more employees Alaska 1 or more employees Arizona 1 or more employees Arkansas 3 or more employees California 1 or more employees Colorado 1 or more employees Connecticut 1 or more employees Delaware 1 or more employees District of Columbia 1 or more employees Florida 1 or more employees for construction 6 or more employees for agriculture Special requirements for sub-contractors Georgia 3 or more employees Hawaii 1 or more employees Idaho 1 or more employees Illinois 1 or more employees Indiana 1 or more employees Iowa Most employers are required to purchase insurance Kansas For employees with gross payroll over $20,000 Kentucky 1 or more employees Louisiana 1 or more employees Maine 1 or more employees. Exemptions for independent contractors. Maryland 1 or more employees Massachusetts 1 or more employee. Domestic service must be covered if they work 16 or more hours per week Michigan 1 or more employees Minnesota 1 or more employees, including non-US citizens and minors Mississippi 5 or more employees Missouri 5 or more employees Montana 1 or more employees Nebraska 1 or more employees Nevada 1 or more employees New Hampshire 1 or more employees, including non-profits New Jersey 1 or more employees. Excluding out of state employees working in the state. New Mexico 3 or more employees. New York 1 or more employees North Carolina 3 or more employees North Dakota 1 or more employees Ohio 1 or more employees Oklahoma 1 or more employees Oregon 1 or more employees Pennsylvania 1 or more employees Rhode Island 4 or more employees South Carolina 4 or more employees South Dakota 1 or more employees Tennessee 1 or more employees Texas Optional for employers in Texas. Construction companies on contract with government entities must have coverage. Utah 1 or more employees Vermont 1 or more employees Virginia 2 or more employees Washington 1 or more employees West Virginia 1 or more employees Wisconsin 3 or more employees Wyoming 1 or more employees