I want to hire my mother as my substitute. Do I need to purchase workers' compensation insurance for her?

Maybe. Each state has its own rules about when you must purchase workers compensation insurance. In Minnesota you would not be required to purchase this insurance when hiring your spouse. In New York you would.Also, some states don't require this insurance if you are not paying your spouse as a substitute. (As a general rule it doesn't make financial sense to pay your husband to help you with the children.)Check with your state workers' compensation office (usually under your state's Department of Labor office).Workers' compensation insurance protects workers who are injured while on the job. It will pay for medical expenses, and other services.