Consider that I own a single-member LLC in Virginia.
Must I carry Workers Comp. insurance (in the U.S.) because I pay my wife from time to time?
I ask, because I am under the impression that if a business entity has two or more "employees," it needs to carry the said insurance.
Is there a way to legally avoid paying for Workers Comp. in this situation?
The requirement is for "more than two", not "two or more".
From Virginia Workers' Compensation Commission:
As a general rule, a business with more than two employees is required to carry workers’ compensation coverage. An employee is viewed broadly under workers’ compensation law and includes part-time, seasonal and temporary workers, minors, trainees, immigrants and working family members.
If she's your only employee, then you have two employees, so you don't need to carry coverage.
