Who must carry it in Florida
A non-construction employer needs coverage once it has four or more employees, full- or part-time. A construction employer needs it from the first employee, and owners and officers working in construction count unless they hold an exemption.
Who counts as an employee
Part-time employees count toward the four. In agriculture the threshold is six regular employees or twelve seasonal workers. The label on the paycheck does not settle it: Florida applies its own employee test, and a worker who fails it is an employee for workers' compensation no matter what the contract says.
Owners, officers and LLC members
Corporate officers and LLC members can apply to the Division for an exemption (limited to three per company in construction); a sole proprietor outside construction is not an employee. The election is made on the policy and affects both coverage and premium, so decide it before the policy is bound rather than at audit.
The day you hire
CoverMatch quotes workers' compensation from the first employee, with pay-as-you-go billing through most payroll companies where a carrier offers it, so the policy can start the week you hire without a large deposit. Add the policy to your wallet and the live certificate is ready for the general contractor or client who asks for proof.
If you go without
The Division issues stop-work orders and assesses a penalty equal to twice the premium that should have been paid during the uninsured period. The specific amounts and procedures are in the statute and on the agency page linked above; they change, and the licensed agent who reviewed this page checks them on each update.