Louisiana FORM LCC 1017 Exemptions by North American Industry Classification System (NAILS) Codes are exemptions by the Louisiana Workforce Commission (LBC) from Workers' Compensation Coverage for those employers/employees falling under certain North American Industry Classification System (NAILS) Codes. The exemptions are categorized into two types: 1) Exemptions for employers who employ no more than five (5) employees in anyone (1) day during the preceding twelve (12) months, and 2) Exemptions for employers who employ at least one (1) employee but no more than four (4) employees in anyone (1) day during the preceding twelve (12) months. The NAILS code for the exempt employers are listed under the two types of exemptions. For example, under the first exemption, employers with fewer than five (5) employees in anyone (1) day during the preceding twelve (12) months are exempt from Workers' Compensation coverage if they fall under NAILS codes 11, 21, 23, 31-33, 42, 44-45, 48-49, 51, 52, 54-55, 62, 71, 72, 81, 92. Under the second exemption, employers with at least one (1) employee but no more than four (4) employees in anyone (1) day during the preceding twelve (12) months are exempt from Workers' Compensation coverage if they fall under NAILS codes 11, 21, 23, 31-33, 42, 44-45, 48-49, 51, 54-55, 71, 72, 81, 92. The Louisiana FORM LCC 1017 Exemptions by North American Industry Classification System (NAILS) Codes provide employers with exemptions from Workers' Compensation coverage depending on their number of employees and NAILS codes.