Individuals and Partners

$48,900- Annual Minimum (effective 01.01.08)

Construction only- sole proprietors and partners automatically covered and can't opt out.

LLC Members

$18,200- Non-Construction

$6,400- Construction

Non-Construction industry LLC's are treated as either a partnership or corporation depending on how entity filed to be taxed.  If corporation, they are statutorily included and classed as Exec Officer.  They may elect to be exempt.  If taxed as partnership, then treated as partners and statutorily excluded.  If full-time, they may elect to be covered.  If covered- treated as employee and included at flat amount.

Construction industry LLC's are treated as a corp. regardless of how filed to be taxed.

Members are statutorily included.  Up to 3 members (owning 10% min) may elect to be exempt.

Corporate Officers: Corporations

$18,200- Min Annual Payroll (effective 01.01.07)

Executives may be excluded by endorsement.  No more than 3 officers may elect exempt (10% min own).

Individuals and Partners

$16,700- flat annual (effective 09.01.84)

Corporate Officers & LLC Members

$16,700- flat annual (effective 09.01.84)