Information: Rejection of Workers' Compensation or Employers' Liability Coverage Under Iowa Code Section 87.22

Under Iowa Code section 87.22, the president, vice president, secretary, and treasurer of a corporation (other than a family farm corporation) may make a rejection of workers’ compensation or employers’ liability coverage (rejection of coverage).

The law allows up to four corporate officers of a given corporation to make a rejection of workers’ compensation or employers’ liability coverage under Iowa Code chapters 85, 85A, and 85B by knowingly and voluntarily rejecting workers’ compensation coverage.

Employees

The following employees of a corporation (other than a family farm corporation) may make a rejection of coverage: 

  • President
  • Vice president
  • Secretary
  • Treasurer

No more than four of these employees may make a rejection of coverage.

No other employees of a corporation may make a rejection of coverage under the law.

Enforceability 

A rejection of coverage is not enforceable if it is required as a condition of employment.

Corporations With Insurance Policy Covering Other Employees

Officers of corporations who have a workers’ compensation or employers’ liability insurance policy that covers other employees may reject coverage by signing a rejection of coverage and attaching it to their insurance policy.

If you have a workers’ compensation or employers’ liability insurance policy that covers other employees:

  • Contact your insurance carrier and/or attorney with any questions about making a rejection of coverage.
  • Do not file a completed rejection of coverage form with the Iowa Division of Workers’ Compensation (DWC).

Corporations With No Insurance Policy Covering Other Employees

Officers of corporations who do not have a workers’ compensation or employers’ liability insurance policy that covers other employees may make a rejection of coverage by completing and filing the online Rejection of Workers’ Compensation or Employers’ Liability Coverage form.

Form

To view, complete, sign, and file the online rejection of coverage form, click here.

Two (2) disinterested witnesses who are not, formally or informally, affiliated with the employer must witness the signing of the form.

List

To view the public list of rejections of coverage filed with DWC on or after November 1, 2019, click here.

Termination

A corporate officer may terminate a rejection of coverage filed with DWC.

For informaiton about terminations of rejections of coverage, click here.

FAQ

To view frequently asked questions (FAQ) about rejections of coverage, click here.