Florida construction requires coverage at one employee
Florida requires workers’ compensation in the construction industry with even one employee—stricter than the four-employee threshold for non-construction businesses. The Division’s rule lists which trades count as construction.
What changes labor cost in Florida
- Construction workers’ compensation class code and policy rate.
- Whether owners are covered or hold a valid officer/member exemption.
- State reemployment (unemployment) tax on the employer.
- Federal payroll taxes and any benefits provided.
Up to three corporate officers or LLC members who each own at least 10% may apply for an exemption, but the exemption covers only that named person—not the company or other workers.
Official starting points
Florida Division of Workers’ Compensation — coverage requirements (construction trades reference Rule 69L-6.021, F.A.C.).
Enter your verified numbers in the Labor Burden Calculator. See also State Payroll Costs.
MarginJob does not assert a Florida rate or decide your exemption status. Confirm with the Division and your insurer.