All persons, firms, associations, and corporations regularly employing any person in any form of industry or business in the state of West Virginia are subject to the Workers` Compensation Act.
The following employers are not required to subscribe to the Fund, but may elect to do so: employers of employees in domestic service; employers of five or fewer fulltime employees in agriculture service; casual employers as defined in the statute; churches; employers engaged in organized professional sports activities; and any volunteer rescue squad, volunteer police auxiliary unit, volunteer organizations created or sponsored by governmental entities or area or regional emergency medical services boards of directors If any of these employers have paid employees, then the employer must subscribe based upon gross wages of paid employees, but coverage still remains optional with regard to the volunteer.
