Have to have Workers Comp Insurance?

Hi,

I am the 100% shareholder of a startup corp. in NY. Both me and my girlfriend are officers in the corporation. We are the only employees.

Are we required to have Workers Compensation Insurance? I found the web page below...

Thanks,
Jeff

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Understanding Workers' Compensation Insurance

"The Workers' Compensation Law does not require sole proprietors, partners or officers of one or two-person corporations to provide coverage for themselves"