Which of the following can an employer exclude from Workers' Compensation coverage?

An employer can exclude corporate officers from Workers' Compensation coverage based on the specific provisions outlined in state law. In West Virginia, corporate officers, for instance, can choose whether or not to elect coverage under the Workers' Compensation system. This choice allows them greater flexibility regarding their insurance needs since they may be able to cover themselves through other means or insurance policies. This exclusion recognizes the unique status of corporate officers as they have a different position within the company compared to regular employees.

In contrast, casual employees, part-time workers, and seasonal employees typically do not have the same exclusion rights and are generally entitled to coverage under Workers' Compensation. Casual employees may not always be covered due to the nature and frequency of their employment. Part-time workers are usually included in the coverage as long as they fulfill the criteria set by the law, and seasonal employees often qualify for coverage during their active employment period.