The Religious Exception Program receives, reviews and responds to all questions related to granting a waiver or exception to an employer and employees of an employer who meet certain criteria, as set forth below.
If you have questions, contact the Division.
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Access the Division's Religious Exception forms.
Religious Exception Information
The Religious Exception Program receives, reviews and responds to all questions related to granting a waiver or exception to an employee who is a member of a recognized religious sect or division as defined in Title 26 USC § 1402 (g). Any such member who is conscientiously opposed to accepting public or private insurance benefits, including benefits of any insurance system established under the Federal Social Security Act, may request an exception from the provisions of the Workers’ Compensation law. The employer must also file and qualify for the religious exception described above.
If the Division grants religious exception, the employee waives their or all rights to any benefits under the Workers’ Compensation law. The exception shall be valid until the employee rescinds the election to reject benefits or the religious sect or division of which the employee is a member ceases to meet the requirements of Chapter 287.804 (1) RSMo.
In order to be eligible for this exception, pursuant to Title 26 USC §1402 (g), the Commissioner of Social Security must find that:
- The religious sect or division has the established benefits or teachings mentioned above,
- It is the practice for the member of such sect or division thereof to provide for their dependent members, which is reasonable in view of their general level of living, and
- Such sect or division thereof has been in existence at all times since December 31, 1950.
(This finding is obtained through the filing of Federal Form 4029 with the Social Security Administration and the Internal Revenue Service. Once granted, the employee and employer will receive a notification of approval, which must accompany this religious exception application.)
The employee and employer must file for the religious exception at the same time, and the application packet must include the following four forms:
- WC-138 (1 of 3) – Employee’s Application for Religious Exception;
- WC-138-3 (2 of 3) – Employee’s Affidavit and Waiver;
- WC-138-5 (3 of 3) – Employer’s Affidavit of Exception; and
- The Employee and Employer’s approved Federal Form 4029 – Exemption from Social Security and Medicare Taxes and Waiver of Benefits.
Separate application packets are required for each employee/employer relationship. Both the employee and employers must be members of a recognized religious sect and district.
The employee must notify the Division in writing of any rescission to the rejection of workers' compensation coverage previously granted by the Division, within thirty days after one of the following occurs:
- The employee is no longer a member of the recognized religious sect and district;
- The employer is no longer a member of a recognized sect and district;
- The employee is no longer employed by the employer; or
- The religious sect and district that the employer or employee is a member ceases to meet the requirements of Chapter 287.804(1) RSMo and Title 26 USC§ 1402(g).
Access the Rescission Letter (WC-308) here.
If you have questions, refer to our Frequently Asked Questions (FAQs), which may assist you before contacting the Division.
Frequently Asked Questions
Q: What is a religious exception?
A: An employee who is a member of a recognized religious sect and division, as defined in Title 26 USC § 1402 (g), who is conscientiously opposed to accepting public or private insurance benefits, including benefits of any insurance system established under the Federal Social Security Act, may be eligible for an exception from benefits of Missouri’s Workers’ Compensation law.
Q: What is the Missouri Workers’ Compensation Law?
A: Workers’ Compensation is a state-mandated, “no-fault” insurance system that pays benefits to workers injured on the job to cover medical care, part of lost wages, and permanent disability.
Q: Where can I find information about the Workers’ Compensation Law?
A: The Workers’ Compensation Law is codified in Chapter 287 of the Revised Statutes of Missouri (RSMo).
Q: What does it mean if I am approved for a religious exception?
A: The employee waives their right to any benefits under the Workers’ Compensation Law, and would not be eligible for the benefits, including coverage of medical care, part of lost wages, and permanent disability.
Q: Am I eligible for a religious exception?
A: In order to be eligible for a religious exception, the employee and employer must have first met the requirements of Title 26 USC § 1402 (g), and have been approved by the Commissioner of Social Security. The approval is received by way of an approved Federal Form 4029. Along with this approval, the employee and employer must submit an application to the Division of Workers’ Compensation for a review of eligibility, as defined in Chapter 287.804(1) RSMo.
Q: What forms are required to submit a religious exception application?
A: Three forms must be completed at the time of the application, two of which require a Commissioned Notary’s signature. The employee and employer must submit the application packet together. Additionally, the employee and employer’s approved Federal Form 4029 must be included as part of the packet. Both the employer and the employee must meet the same requirements of the approved religious sect and division. The most current forms must be used and can be found here.
Q: Why do I need to submit an approved Federal Form 4029?
A: The approved Federal Form 4029 proves the employee and the employer are members of a recognized religion that is conscientiously opposed to accepting public or private insurance benefits, including benefits of any insurance system established under the Federal Social Security Act, as defined in Title 26 USC § 1402 (g).
Q: How do I submit my application?
A: The required application forms can be found here. The packet can be sent via the United States Mail to:
Division of Workers’ Compensation
P.O. Box 1009
Jefferson City, MO 65102
or by email to DWC.Exemptions@labor.mo.gov.
Q: What is a Rescission?
A: Rescissions are requests by an employee to terminate a previously approved exception.
Q: Why would an employee request a rescission or termination of their exception?
A: Rescission requests must be submitted within 30 days after one of the following occurs:
- The employee is no longer a member of the recognized religious sect and district;
- The employer is no longer a member of the recognized religious sect and district:
- The employee is no longer employed by the employer; or
- The religious sect/district that the employer or employee is a member ceases to meet the necessary requirements.
Q: What is the most common reason for a rescission?
A: Most commonly, employees change employers and need a rescission with the former employer. Religious exceptions are approved based on the specific employee/employer relationship identified at the time of application. If an employment relationship ceases, the Division must be notified so a rescission can be granted.
Q: How do I submit a Rescission?
A: The Rescission form can be found at this link.
The form should be sent via the United States Mail to:
Division of Workers’ Compensation
P.O. Box 1009
Jefferson City, MO 65102
or by email to: DWC.Exemptions@labor.mo.gov.
Q: What if I also have employees who are not eligible for a religious exception?
A: You may be required to obtain workers’ compensation insurance. Typically Missouri employers with five or more employees are required to insure their workers’ compensation liability. Construction businesses, are the exception, and must obtain workers’ compensation insurance with one or more employees. Therefore, if your non-exception eligible employee count results in you meeting these thresholds, you must obtain workers’ compensation insurance. Employers who are not subject to the workers’ compensation law because they employ less than these thresholds may still elect to purchase workers’ compensation insurance to protect their civil liability. As an employer, it is your responsibility to understand how business owners, corporate officers, and LLC members impact your employee count, so if you have non-exception eligible employees please visit our website for educational and informational resources.
Q: Are there resources to help me fill out the application packet?
A: There is an Instruction reference page and an Information reference page on the website that assist the employee and employer with completing the application packet.
Q: Who can I call with questions about the religious exception program?
A: If you have additional questions, you may contact (573) 526-6630.
Other Exemptions
- Employment of farm labor, domestic servants in a private home, including family chauffeurs, or occasional labor performed for and related to a private household;
- Qualified real estate agents and direct sellers as those terms are defined in Section 3508 of Title 26 United States Code;
- Employment where the person employed is an inmate confined in a state prison, penitentiary or county or municipal jail, or a patient or resident in a state mental health facility, and the labor or services of such inmate, patient, or resident are exclusively on behalf of the state, county or municipality having custody of said inmate, patient, or resident. Nothing in this subdivision is intended to exempt employment where the inmate, patient or resident was hired by a state, county or municipal government agency after direct competition with persons who are not inmates, patients or residents and the compensation for the position of employment is not contingent upon or affected by the worker's status as an inmate, patient or resident;
- Except as provided in Section 287.243, volunteers of a tax-exempt organization which operates under the standards of Section 501(c)(3) or 501(c)(19) of the federal Internal Revenue Code, where such volunteers are not paid wages, but provide services purely on a charitable and voluntary basis;
- Persons providing services as adjudicators, sports officials, or contest workers for interscholastic activities programs or similar amateur youth programs who are not otherwise employed by the sponsoring school, association of schools or nonprofit tax-exempt organization sponsoring the amateur youth programs.
For more information, see RSMo 287.090.