Under Florida §440.02, a residential painting contractor starts a new business with 2 employees. Is workers' compensation coverage required?

Why this is the answer

Florida §440.02 establishes different employee-count thresholds based on industry. Non-construction employers must cover 4 or more employees. Construction employers — which include residential painting contractors — must carry workers' compensation coverage with even 1 employee. Option A applies the non-construction rule incorrectly to a construction business. Option B is factually wrong: FL law defines construction broadly, and residential painting is classified as construction. Option C's payroll threshold does not exist in FL WC law. In construction only corporate officers may elect an exemption under §440.05 (a construction sole proprietor or partner counts as an employee), and an officer's exemption does not remove the duty to cover employees. The 1-employee construction rule is strict and frequently tested per §440.02.