You can, as the contractor. Mississippi Code 71-3-7(6) makes the contractor liable for workers comp for a subcontractor's employees, unless the subcontractor has secured that coverage. So collect a current certificate of insurance from each sub before they start. This rule was checked in October 2026.
A public job also brings its own bond rules, covered below. Scott Insurance Services is an independent agency in Flowood, Mississippi, here since 1954. We write contractors insurance and bonds across the state.
Who has to carry workers comp in Mississippi?
Employers who regularly employ five or more workers must carry workers comp. Under five, it is optional. Nonprofit charitable, fraternal, cultural and religious organizations, domestic servants, farmers and farm labor are exempt.
A corporate officer who turns down coverage still counts toward the five. But an owner of 15 percent or more of the company who is exempted in writing does not count. These figures were checked in October 2026.
What does the law say about a sub with no workers comp?
The contractor shall be liable for and secure the payment of compensation to the sub's employees, unless the sub has secured it. That is the plain reading of 71-3-7(6).
What does a certificate of insurance show?
A certificate of insurance is a one-page summary of a policy. It lists the type of insurance, the limits and the policy dates. It shows the coverage the sub carried when it was issued. It is not the policy and does not change it.
So check the dates against the length of the job. Ask for a new certificate when a policy renews. A contract can also require the sub to add you to its policy as an additional insured.
What did the Mississippi Supreme Court decide in 2024?
In Harris v. Hemphill Construction, the Court held that a general contractor was immune from a tort suit. The contractor had required its sub, by contract, to carry workers comp.
That is one case on its own facts. Ask a lawyer how it applies to your contracts. It does show why the comp requirement belongs in the subcontract itself.
What bonds does a Mississippi public job need?
| Requirement | When it applies |
|---|---|
| Performance bond | Formal public works contracts, at least the contract amount |
| Payment bond | Formal public works contracts, at least the contract amount |
| Lump sum payment instead of bonds | Contracts under $25,000, if the public owner elects it |
| Tax bond or prepaid tax, no Mississippi location | Contracts over $10,000 |
| Tax bond or prepaid tax, with a Mississippi location | Contracts over $75,000 |
Every 2025 and 2026 bill that would have amended the public bond section of the law died in the Legislature, so the $25,000 figure stands. These figures were checked in October 2026.
Sources: Mississippi Code (Justia, 2025), 31-5-51(1) and (5); Mississippi Department of Revenue, Guide for construction contractors
Do out-of-state contractors need a tax bond?
Yes, on contracts over $10,000. The Mississippi Department of Revenue says contractors without a physical location in Mississippi must prepay the taxes due or bond those contracts. Contractors with a Mississippi location must do the same on contracts over $75,000. These figures were checked in October 2026.
Questions Mississippi contractors ask about subcontractor workers comp
Does a sub with fewer than five employees need workers comp?
Mississippi requires it at five or more regularly employed workers, and under five it is optional. The law can still make you liable when a sub has none, so ask each sub for a certificate. These figures were checked in October 2026.
Do company owners count toward the five?
A corporate officer who turns down coverage still counts. An owner of 15 percent or more who is exempted in writing does not count. These figures were checked in October 2026.
Is a certificate of insurance a guarantee?
No. It shows the coverage the sub carried when it was issued. It is not the policy and does not change it.
Who files proof of workers comp with the state?
The insurance carrier does. Commission rules have the carrier file the employer's notice of compliance through the NCCI proof of coverage system, or another vendor the Commission approves. This rule was checked in October 2026.
Get the paperwork right before the job
The paperwork can be detailed. If your policy is with us, we will get your certificates out and help you read the ones your subs send. For your own coverage, we can quote more than one insurance company, so you can compare without any pressure. We also explain what you are signing up for before you buy. If you just want the basics, we will tell you what your contracts ask for. If you have a claim and your policy is with us, we will go to bat for you.
See our contractors insurance, bonds and general liability insurance pages. We also serve contractors in Flowood, Hattiesburg and Starkville.
Sources
- Mississippi Code 71-3-7 and 71-3-5
- Mississippi Workers' Compensation Commission, Workers' compensation facts and General and procedural rules
- Mississippi Supreme Court, Harris v. Hemphill Construction, 2023-CA-00973-SCT (2024)
- Progressive Commercial, Certificate of insurance for contractors
- Mississippi Code 31-5-51
- Mississippi Department of Revenue, Guide for construction contractors
