Which employees count toward Georgia's workers compensation requirement threshold?

Georgia requires workers comp for businesses with 3 or more employees. Full-time, part-time, and seasonal employees all count. Corporate officers and LLC members count even if they are principals of the business, unless they elect exclusion. 1099 contractors can count if they are misclassified employees. If you have two employees and are considering a third hire, the WC policy must be in place before that person starts.