A corporate officer of a corporation may be excluded from workers' compensation coverage if:

Explanation

§3351(c) makes officers and members of the board of directors of a quasi-public or private corporation employees while they render actual service to the corporation for pay, and then lets such a person elect to be excluded from coverage under §3352(a)(16), (18) or (19). The election is the entire mechanism, and it is the officer's own, made in writing on the form the carrier keeps — which is why none of the facts in (a), (b) or (c) decides anything: headcount, salary level and even sole ownership leave the officer covered until the written election is made. Keep this separate from the licensing side, B&P §7125: a licensee with employees must keep a current Certificate of Workers' Compensation Insurance or Certification of Self-Insurance on file, a licensee with none may file an exemption unless it holds a C-8, C-20, C-22, C-39 or D-49 classification, and from January 1, 2028 (SB 216, as postponed by SB 1455) the only exemption left will be a joint venture under §7029 with no employees. An officer waiving coverage for himself does nothing about that duty.