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Do I need workers’ comp for one employee?

Short answer

Most states require it once you have employees, though thresholds and rules vary by state.

Rules differ by state. This is general information, not legal or professional advice.

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Official sources

SBA: hire and manage employeessba.gov
IRS: apply for an EINirs.gov
USCIS: Form I-9uscis.gov
U.S. Department of Labor: wages and hoursdol.gov