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less than 5 employees....no comp required Depends on the state. Some states say all employers and all employees with no exceptions. Check with your state, and remember that exemption from the coverage requirement is not exemption from liability. And do you mean 3 partners rather than sole proprietors? Do the other two have sales functions?

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Q: If three parties as sole propriaters have no employees and only one does the work who should carry workmens comp?
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