In the United States, each particular state has its own Work Compensation Program which is heavily governed by state laws. This is one aspect that an employer needs to look after before eventually determining what state they would set their business in.
Also, there are the usual registrations needed and it is important to engage the services of a lawyer in the state you are incorporating in to have a full grasp of the effects of Work Comp on your daily business.
Hope this helps.
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