“Ghost” policy is not an official insurance term.  Rather, it is a reference to a commonly requested policy with $0 estimated payroll. A ghost policy looks like and is just like any other workers comp policy, but the owner is excluded and there is no payroll estimated for the policy term.  If you buy a “ghost policy” and then you hire someone (or use an uninsured sub) at any point during the policy term, they are still covered by your insurance policy even i fyou bought a ghost policy.  It is virtually impossible in any state to buy a workers comp policy that can be prevented from covering anyone you hire- UNLESS they have their own policy.  There are a handful of states that allow official exemptions to be filed for sole proprietors or officers- but not very many.  A signed contract between 2 parties is NOT sufficient to circumvent the responsibility for extending workers comp coverage to any worker. It is true that many insurance companies refuse to write these kinds of policies, so if you really don’t have any employees or subs, and your agent can’t or won’t help, then we are more than happy to find a carrier for you- regardless of how much payroll you do or don’t have.