Under which situation can an employer refuse to provide WC coverage?

An employer can refuse to provide workers' compensation coverage when the injury resulted from the willful and serious misconduct of the employee. This principle is rooted in the understanding that workers' compensation is intended to provide benefits for injuries that occur as a result of the employee's work activities, and when the injury is the direct result of the employee's intentional or reckless actions, it undermines the purpose of the workers' compensation system.

In cases of willful misconduct, the employee has acted in a manner that is not just negligent but intentionally harmful or reckless, creating a situation where the employer should not be held liable for the consequences of those actions. This exception is designed to encourage safe and responsible behavior in the workplace and acknowledge that there are limits to the employer's liability under workers' compensation.

The other scenarios do not typically exempt employers from providing coverage. For instance, injuries that occur during breaks or while employees are following safety protocols are generally still covered, as these situations do not fall under willful misconduct. Equipment failure, unless it's directly tied to an employee's misconduct, is also not a valid reason for denying coverage.