North Carolina Workers' Compensation Exemption Form WC‑134: What Employers Need to Know

Eligibility and When WC‑134 Is Required

North Carolina permits an exemption from workers' compensation coverage only for businesses that meet strict criteria, such as having fewer than three full‑time employees and no prior claims in the past three years. The exemption is filed using Form WC‑134, which must be submitted to the North Carolina Industrial Commission before any employee begins work.

Key Sections of Form WC‑134

Form WC‑134 consists of three main parts: (1) employer identification, (2) employee roster, and (3) a declaration of exemption eligibility. Each section must be completed accurately; errors often trigger a request for resubmission and delay coverage.

Employer Identification

Provide the legal business name, North Carolina tax ID, and the physical address where work will be performed. The form also asks for the owner's signature, confirming that the business is not required to carry standard workers' compensation insurance.

Employee Roster

List every worker who will be covered by the exemption, including name, Social Security number, job title, and expected weekly hours. The roster must reflect the current staffing level; adding employees later requires a new exemption filing.

Filing Process and Deadlines

Submit the completed WC‑134 online through the Industrial Commission's e‑filing portal or mail a paper copy to the Raleigh office. The filing must occur at least 10 days before the first day of employment. After submission, the Commission issues a confirmation letter; keep this on file as proof of exemption.

Common Mistakes to Avoid

• Leaving the employee roster incomplete or outdated.
• Misclassifying a part‑time worker as exempt when they exceed 20 hours per week.
• Failing to renew the exemption after a claim is filed or after three years have passed.

Renewal and Revocation

If the business grows beyond the exemption thresholds, the Commission will revoke the exemption and require immediate workers' compensation coverage. Employers must re‑file WC‑134 each time there is a material change in staffing or after a claim is made.

Comparison of Exemption vs. Standard Coverage