• Individuals & Partnerships & LLC’s: Automatically Excluded but can option to be included by sending request in writing on their letterhead.
• Minimum/Maximum payroll is $39,800 effective October 1, 2008.

• Corporations: Automatically Includes all “active” officers. Must have an approved DIA Form 153 to option out.
• Any owner/officer who has a minimum of 25% ownership investment can decide to exempt themselves of coverage. To do this they must complete a FORM 153 and submit it to the DIA for stamped approval. If this does not happen prior to the writing of the policy, the owner/officer must be included with at least the minimum payroll and then submit the approved form for an endorsement to the policy after issuance.
• Inactive Officer: If an officer has no duties and does not come on the premises, except perhaps to attend directors’ meetings or ceases to perform any duties and does not come on the premises, except perhaps to attend directors’ meetings – they should be listed in this section and under duties enter “Not Active” and no payroll is required for this individual.
• Minimum Payroll: $10,400
• Maximum Payroll: $52,000

• In Massachusetts, the word “employer” shall not include nonprofit entities that are exclusively staffed by volunteers. No coverage is required.

• Private 0.072
• Private opt-out N/A
• Public 0.000
• Public opt-out 0.000

Policies which develop earned Standard Premium of less than $200 = $159.00
Policies which develop earned Standard Premium of at least $200 and less than $1000 = $250.00

Policies which develop earned Standard Premium of $1000 or more = $338

Effective May 1, 2007, The Division of Insurance approved the following procedures for issuing certificates of insurance for sole proprietors and partnerships in both the voluntary and residual markets.

When issuing a certificate of insurance, all carriers should determine legal status of the insured and if a sole proprietor or partnership, they should determine whether any coverage elections are reflected on the policy. Based on the findings, one of the following comments (in bold) shall be shown in the Comments section of the Certificate of Insurance form.

MA Workers’ Compensation Bureau
(617) 439-9030
www.wcribma.org

MA Division of Insurance
(617) 521-7794
www.state.ma.us/doi.home.html

Department of Industrial Accidents (DIA)
(800) 323-3249
www.mass.gov/dia

MAIA's Tech Hotline (for Irene Morrill, VP Technical Affairs)
(800) 870-7091
"Ask MAIA" on massagent.com

Amgro A division of PFS
P.O. Box 15089
Worcester, MA 01615-0089
800-225-7286

www.premiumfinance.com