Florida Subcontractor Workers' Comp Exemptions: A GC Checklist

What does a Florida workers' comp exemption cover?

The exemption removes the named qualifying owner from workers' compensation coverage protections. It provides no medical or wage benefits for that person. Under Florida Statutes section 440.05, certificates apply only to the named officer. They have a two-year validity period and can be revoked earlier. Read the actual effective and expiration dates instead of calculating them from an email date.

A Florida workers compensation exemption certificate therefore answers a narrow question about one person and the listed business. Ask who else performs the work. If the answer includes a helper, employee or another company, open a separate evidence check for that person's arrangement. An owner saying everyone works under my exemption leaves that check unresolved.

1. Is the person a qualifying owner relying on an exemption? Follow the individual-exemption path.
2. Is the person supplied through a PEO or leasing company? Follow the leased-worker path and confirm the roster.
3. Is the person employed directly by the subcontractor? Follow the insured-employer path. If the relationship is unclear, escalate before clearing the person for work.

When does Florida construction require workers’ comp coverage?

The Florida DFS coverage requirements set the construction threshold at one or more employees, including nonexempt owners. Do not import the four-employee threshold used for nonconstruction employers. DFS also tells contractors to establish required subcontractor coverage before work begins.

The stakes extend upstream. Section 440.10(1)(b) and (c) addresses contractor responsibility for subcontractor employees whose compensation has not been secured and requires subcontractor evidence. A signed promise to handle insurance does not complete that review. For the surrounding policy requirements, use our insurance requirements by trade.

Ask about people, rather than tax labels. A 1099 or an invoice describing someone as an independent contractor does not answer the Florida construction coverage question. The DFS employer FAQ explains that construction workers cannot simply be classified as independent contractors to avoid coverage.

What should a GC collect from an insured subcontractor?

For an employer insured through a carrier, the DFS FAQ lists three alternatives: the policy Information Page; a Proof of Coverage database printout confirming coverage; or a Certificate of Liability Insurance together with written producer or carrier confirmation that workers' compensation coverage is in effect. A certificate by itself does not complete that third route.

Match the insured legal entity, policy number, carrier and dates to the subcontract and planned work. If the packet names an out-of-state business, ask the carrier to confirm the Florida arrangement. Use current Rule 69L-6.032 as the detailed evidence reference. Its official page identifies the adopted version effective July 18, 2023.

If an owner is excluded, record the separate owner question. Our national ghost-policy guide explains those policy arrangements. For this Florida review, ask the carrier what the issued policy covers and collect applicable exemption evidence. A familiar certificate layout cannot settle that question.

What should a GC collect from an exempt owner?

Obtain the owner's issued certificate and verify the official record. The DFS FAQ also identifies an Exemption Search printout as evidence. Keep the certificate in the packet to address the certificate-copy requirement in section 440.10. Match the individual, listed business, construction status and dates to the job.

The DFS construction exemption page describes eligibility for corporate officers and LLC members, including at least 10 percent ownership, an active registered entity and limits on exempt officers across affiliated businesses. Corporate officers must appear in the state corporate records. Those are screening points, not authority for a coordinator to grant an exemption. Direct applicants to the state's apply-or-renew process.

Ask for a written statement identifying who will perform the subcontract and whether any employees or leased workers will attend. Treat that statement as a planning record. It cannot replace required evidence for workers who actually arrive. Escalate identity or eligibility mismatches before accepting the exemption.

What evidence do PEO and employee-leasing arrangements need?

For a subcontractor using an employee-leasing company, the DFS FAQ calls for a certificate plus a list of employees leased to the subcontractor, obtained from the leasing company as of the start date on each project. Make that project date explicit in the request. Last month's list from another job leaves the current crew unanswered.

The official Proof of Coverage portal warns that only workers reported to and accepted by the PEO have coverage, even when the client company appears as covered. Ask the PEO to confirm the client entity and the arriving names. Keep its response with the certificate. An owner's exemption remains a separate record when relevant.

Have one coordinator handle PEO subcontractor insurance evidence so the superintendent knows whom to call about a substitute worker. Give site staff the names needed for the check; keep sensitive employment documents accessible only to the people reviewing them.

How do you verify a Florida workers’ comp exemption?

Use the official Florida construction exemption lookup for the individual and the Proof of Coverage portal for the employer's policy. Search with the legal name and available identifiers. In Exemption Search, distinguish construction from nonconstruction. Investigate similar names instead of selecting the first result that looks plausible.

Preserve the result, search date, reviewer and matching identifiers. If a record conflicts with the PDF, document the conflict and contact the producer, carrier, PEO or Division as appropriate. Keep the item open until someone resolves it. A dated screenshot records what you reviewed; it cannot promise future status.

For a repeatable Florida subcontractor exemption verification process, save the search alongside the actual certificate and decision note. Write down the question you checked, such as whether the named owner's dates encompass the scheduled work. A bookmark to the search screen leaves the next reviewer without the result.

When should you recheck subcontractor coverage and exemptions?

Build a change trigger into the site handoff: new worker, different employing entity, replacement policy, PEO change, exemption expiration or extended project dates. Section 440.05 requires a new certificate when the person works for a different corporation that is not listed. Do not carry approval from one business name to another without review.

Tell the subcontractor to report changes before affected work starts. Set your next review before the earliest relevant expiration and whenever the staffing plan changes. Keep prior evidence for the dates already worked. Your audit preparation file should connect those records to the subcontract and payments. Use the workers' comp premium-audit calculation guide for the separate financial question, with your carrier's rules and actual records.

What if an exempt owner arrives with a helper?

In this hypothetical packet, Gulf Tile LLC schedules owner Elena Ruiz alone for a lobby job starting October 26, 2026. The coordinator has her exemption certificate, a matching state search dated October 21, and a written solo-work statement. Both certificate dates encompass the planned work. The acceptance note identifies Elena only.

Elena arrives with Marco, who will carry tile and mix mortar. The superintendent pauses Marco's work and contacts the coordinator. Elena's exemption remains her evidence. The open question is who employs Marco and what supports his coverage. Calling him a one-day helper does not answer it.

If Gulf Tile employs Marco directly, request the insured-employer evidence. If Gulf Tile says he is leased, request the certificate and project-start employee list from its PEO, then confirm Marco appears. If he works through another subcontracting business, open that business's review. Do not edit the original solo-work statement to make the new facts disappear.

Send a focused request using our COI request templates: identify Gulf Tile, the project, Marco's planned start date and the missing evidence. Record who must respond and who can approve the resolved file. Counsel or the carrier handles any disputed status; the superintendent receives the resulting work authorization and its scope.

Suppose the PEO supplies its certificate and an October 26 project-start list naming Marco, confirms Gulf Tile as its client, and resolves the coordinator's date questions. The reviewer records those documents and clears Marco for the reviewed arrangement. Elena stays on the exemption path. Another replacement worker tomorrow starts a new check against the applicable evidence.

Florida subcontractor evidence checklist and review log

Use this three-path matrix to select the packet. Mixed arrangements need multiple rows. These are review prompts; the official FAQ and rule govern the evidence details.

Copy this review-log template into your project register. Keep received, reviewed and accepted as separate fields so an uploaded PDF cannot be mistaken for a decision.

SubDoc can organize vendor documents and certificate information while your team owns this review log and the official checks. Its dashboard helps the team see insurance records needing attention.