Who must carry it in Georgia
Any business with three or more regular employees, full- or part-time, must carry workers' compensation; corporate officers count toward the three even when they exempt themselves.
Who counts as an employee
Regular part-time employees count. Independent contractors do not when they genuinely run their own business. The label on the paycheck does not settle it: Georgia 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
Up to five corporate officers or LLC members may exempt themselves by filing with the carrier; sole proprietors and partners may elect coverage. 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
Uninsured employers face civil penalties, possible criminal charges, and liability for benefits increased by ten percent. 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.