The simple answer is no one, but it does still have a purpose. In most states, if an employer has a workers compensation policy, all workers (1099 or W2) are automatically covered on that policy unless they have their own policy. To avoid having to cover and pay for all of those employees, the employer may require the employee to carry their own policy. If that employee doesn’t have any helpers or employees of their own, they would get a workers compensation policy with zero payroll and employees and then exclude themselves to lower the cost, which now makes it a Ghost Policy.