Workers’ compensation insurance laws and requirements for employers vary from state to state, but private employers can generally choose whether to carry workers' compensation insurance coverage. A workers' compensation insurance policy provides lost wages and medical benefits to employees injured on the job—and death benefits for the spouse and dependents (children) of a worker who dies in a work-related accident.

Under workers’ compensation laws in many states employers who subscribe to workers’ compensation insurance receive a significant legal protection—they cannot be sued by an injured employee (or the estate of a deceased employee) unless the employer was grossly negligent (more negligent than simple, ordinary negligence).

In other words, if an employer has workers’ compensation insurance, that is usually the exclusive remedy for an injured employee (known as the exclusive remedy provision in the statute), and the insurance coverage bars an injured employee from suing the employer (known as the workers’ compensation bar).

An employer who does not purchase or subscribe to workers’ compensation insurance is known as a nonsubscriber. Workers’ compensation laws are usually located in a state’s statutes.

In Georgia, workers' compensation insurance is mandatory for most private employers. Employers with three or more employees, including part-time workers, are required to carry workers' compensation insurance. This insurance provides medical benefits, rehabilitation support, and income benefits to employees who are injured on the job, as well as death benefits to the dependents of a worker who dies as a result of a job-related injury. Georgia law establishes that workers' compensation is the exclusive remedy for injured workers, meaning that employees generally cannot sue their employers for work-related injuries if the employer has the proper workers' compensation insurance in place. This exclusive remedy provision is designed to protect both employees, by ensuring they receive prompt and fair compensation for injuries, and employers, by limiting their liability. Employers in Georgia who fail to comply with the requirement to carry workers' compensation insurance can face severe penalties, including civil fines and potentially criminal charges.