The maximum officer payroll for workers' compensation insurance varies by state and insurer guidelines. Here are some general considerations:

1. State Regulations: Each state has its own rules regarding the inclusion or exclusion of corporate officers in workers' compensation coverage. Some states may require officers to be included, while others allow them to opt out.
2. Type of Business Entity: The structure of the business (e.g., corporation, LLC, sole proprietorship) and the roles of officers (e.g., CEO, CFO, etc.) can influence whether they are considered employees for workers' compensation purposes.
3. Maximum Payroll Limits: Insurers may impose maximum payroll limits for officers when calculating workers' compensation premiums. These limits vary widely depending on the insurer and state regulations.
4. Consulting with Insurers: To determine the specific maximum officer payroll allowed under your workers' compensation policy, it's advisable to consult with your insurance provider or broker. They can provide detailed information based on your business structure and state requirements.
5. Excess Coverage: If an officer's payroll exceeds the maximum limit set by the primary workers' compensation policy, additional coverage may be required through excess or umbrella insurance policies.
6. Risk Management Considerations: Managing officer payroll within the guidelines helps ensure compliance with insurance regulations and avoids potential penalties or coverage gaps in case of a claim.

For precise information tailored to your situation, including applicable maximum officer payroll limits and compliance requirements, consulting with a licensed insurance professional familiar with workers' compensation laws in your state is recommended. They can provide specific guidance based on your company's structure and operational details.