As filed with the Securities and Exchange Commission on April 11, 2003
                              Registration No. 333-____

                                  UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549


                                    FORM S-8
                         REGISTRATION STATEMENT UNDER
                     THE SECURITIES EXCHANGE ACT OF 1933


                                EMC INSURANCE GROUP INC.
                    ------------------------------------------------
                   (Exact name of issuer as specified in its charter)

             Iowa                                         42-6234555
-------------------------------                        -----------------
(State or other jurisdiction of                       (I.R.S. Employer
incorporation or organization)                        Identification No.)


                 717 Mulberry Street, Des Moines, Iowa   50309
               --------------------------------------------------
              (Address of principal executive office and Zip Code)


                    2003 Employers Mutual Casualty Company
                    Non-Employee Director Stock Option Plan
                    ----------------------------------------
                           (Full title of the plan)

                   Donald D. Klemme, EMC Insurance Group Inc.
                  717 Mulberry Street, Des Moines, Iowa 50309
                  -------------------------------------------
                    (Name and address of agent for service)


                               (515) 280-2626
          -----------------------------------------------------------
         (Telephone number, including area code, of agent for service)

                       CALCULATION OF REGISTRATION FEE

                                      Proposed       Proposed
                                      Maximum        Maximum
                       Amount to      Offering       Aggregate      Amount Of
Title Of Securities        Be          Price         Offering     Registration
To Be Registered       Registered (1) Per Share (2)  Price (1)(2)      Fee
------------------------------------------------------------------------------
COMMON STOCK,            200,000
$1.00 PAR VALUE           shares        $19.11       $3,822,000       $351.62
------------------------------------------------------------------------------

<PAGE>

(1)  This registration statement covers an indeterminate amount of additional
securities which may be issued under the above-referenced Plan pursuant to the
share adjustment provisions of such Plan.  In addition, pursuant to Rule
416(c) under the Securities Act of 1933, this Registration Statement also
covers an indeterminate amount of interests to be offered or sold pursuant to
the employee benefit plan described herein.

(2)  Estimated in accordance with Rules 457(c) and (h)(1), the proposed
maximum offering price per share, proposed maximum aggregate offering price
and the amount of the registration fee are based upon the last sale price
reported on the NASDAQ National Market System on April 9, 2003.


                                     PART I

                    INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS


     ITEM 2.REGISTRANT INFORMATION AND INCENTIVE STOCK OPTION
            PLAN INFORMATION.

EMC Insurance Group Inc. (the "Company") will provide without charge, upon
written or oral request, a copy of the documents incorporated herein by
reference in Item 3 of Part II of this Registration Statement, or other
documents required to be delivered to participants pursuant to Rule 428(b) of
the Securities Act of 1933 (the "Securities Act").  The documents identified
in Item 3 of Part II are incorporated by reference into the Section 10(a)
Prospectus.  Requests for such copies should be directed to Donald D. Klemme,
Senior Vice President and Secretary, EMC Insurance Group Inc., 717 Mulberry
Street, Des Moines, IA  50309, (515) 280-2626.


                                     PART II

              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

     ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.

The following documents, filed by the Company with the Commission, are
incorporated herein by reference:

(1)  The Company's Annual Report on Form 10-K for the calendar year ended
     December 31, 2002, filed pursuant to Section 13 of the Exchange Act.

(2)  The Company's Current Report on Form 8-K filed January 29, 2003.

(3)  The Company's Current Report on Form 8-K filed March 12, 2003.

(4)  The Company's Current Report on Form 8-K filed April 9, 2003.

<PAGE>

(5)  The description of the Company's Common Stock contained in its
     Registration Statement on Form 8-A under Section 12 of the Exchange Act,
     including any amendments or reports filed for the purpose of updating
     such  description.

(6)  All reports and other documents subsequently filed by the Company
     pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act
     subsequent to the date hereof, and prior to the filing of a post-
     effective amendment to the Registration Statement which indicates that
     all securities offered have been sold or which deregisters all
     securities then remaining unsold, shall be deemed to be incorporated by
     reference herein and to be a part hereof from the date of the filing of
     such reports and documents.

Any statement contained in a document incorporated or deemed to be
incorporated herein by reference shall be deemed to be modified or superseded
for the purpose of this Registration Statement to the extent that such a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such document.

     ITEM 4.  DESCRIPTION OF SECURITIES.

Not applicable.

     ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

Not applicable.

     ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

The Iowa Business Corporation Act makes provision for the indemnification of
directors and officers in terms sufficiently broad to indemnify such persons
from liability (including reimbursements for expenses incurred) arising under
the Securities Act of 1933.  Generally, indemnification is permissible if (i)
the person acted in good faith and, (ii) if acting in the person's official
capacity, in a manner reasonably believed to be in the best interests of the
Company and, in all other cases, that the person's conduct was at least not
opposed to the Company's best interests and, (iii) in the case of any criminal
proceeding, the person had no reasonable cause to believe the person's conduct
was unlawful.  The By-Laws of the Company provide for indemnification of
officers, directors, employees, or agents as permitted under the Iowa Business
Corporation Act or as otherwise permitted by law.

Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers or persons controlling the
registrant pursuant to the foregoing provisions, the registrant has been
informed that in the opinion of the Commission such indemnification is against
public policy as expressed in the Act and is therefore unenforceable.

<PAGE>

     ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.

Not applicable.

     ITEM 8.  EXHIBITS.

The exhibits accompanying this Registration Statement are listed on the
accompanying Exhibit Index.

     ITEM 9.  UNDERTAKINGS.

(a)  The undersigned registrant hereby undertakes:

(1)  to file, during any period in which offers or sales are being made, a
     post-effective amendment to this Registration Statement; (i) to include
     any prospectus required by Section 10(a) (3) of the Securities Act; (ii)
     to reflect in the prospectus any facts or events arising after the
     effective date of this Registration Statement (or the most recent post-
     effective amendment thereof) which, individually or in the aggregate,
     represents a fundamental change in the information set forth in this
     Registration Statement; (iii) to include any material information with
     respect to the plan of distribution not previously disclosed in this
     Registration Statement or any material change to such information in
     this Registration Statement; provided, however, that (a)(1)(i) and
     (a)(1)(ii) shall not apply if the information required to be included in
     a post-effective amendment by those paragraphs is contained in periodic
     reports filed by the registrant pursuant to Section 13 or Section 15(d)
     of the Exchange Act that are incorporated by reference in this
     Registration Statement.

(2)  That, for the purpose of determining any liability under the Securities
     Act, each such post-effective amendment shall be deemed to be a new
     Registration Statement relating to the securities offered therein, and
     the offering of such securities at that time shall be deemed to be the
     initial bona fide offering thereof.

(3)  To remove from registration by means of a post-effective amendment any of
     the securities being registered which remain unsold at the termination of
     the offering.

(b)  The undersigned registrant hereby undertakes that, for purposes of
     determining any liability under the Securities Act, each filing of the
     registrant's annual report pursuant to Section 13(a) or Section 15(d) of
     the Exchange Act (and, where applicable, each filing of an employee
     benefit plan's annual report pursuant to Section 15(d) of the Exchange
     Act) that is incorporated by reference in this Registration Statement
     shall be deemed to be a new registration statement relating to the
     securities offered therein, and the offering of such securities at that
     time shall be deemed to be the initial bona fide offering thereof.

<PAGE>

(c)  The undersigned registrant hereby undertakes to deliver or cause to be
     delivered with the prospectus, to each person to whom the prospectus is
     sent or given, the latest annual report to security holders that is
     incorporated by reference in the prospectus and furnished pursuant to and
     meeting the requirements of Rule 14a-3 or Rule 14c-3 under the
     Exchange Act and, where interim financial information required to be
     presented by Article 3 of Regulation S-X are not set forth in the
     prospectus, to deliver, or cause to be delivered to each person to whom
     the prospectus is sent or given, the latest quarterly report that is
     specifically incorporated by reference in the prospectus to provide such
     interim financial information.

(d)  Insofar as indemnification for liabilities arising under the Securities
     Act may be permitted to directors, officers and controlling persons of
     the registrant pursuant to the foregoing provisions, or otherwise, the
     registrant has been advised that in the opinion of the Commission such
     indemnification is against public policy as expressed in the Securities
     Act and is, therefore, unenforceable.  In the event that a claim for
     indemnification against such liabilities (other than the payment by the
     registrant of expenses incurred or paid by a director, officer or
     controlling person of the registrant in the successful defense of any
     action, suit or proceeding) is asserted by such director, officer or
     controlling person in connection with the securities being registered,
     the registrant will, unless in the opinion of its counsel the matter has
     been settled by controlling precedent, submit to a court of appropriate
     jurisdiction the question whether such indemnification by it is against
     public policy as expressed in the Securities Act and will be governed by
     the final adjudication of such issue.

<PAGE>

                                  SIGNATURES

The Registrant.  Pursuant to the requirements of the Securities Act of 1933,
the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Des Moines, State of Iowa, on April
11, 2003.

                                       EMC INSURANCE GROUP INC.


                                       By:/s/ Bruce G. Kelley
                                       ----------------------
                                       Bruce G. Kelley
                                       President and Chief Executive Officer

The Plan.  Pursuant to the requirements of the Securities Act of 1933,
Employers Mutual Casualty Company has duly caused this registration statement
to be signed on its behalf by the undersigned, thereunto duly authorized in
the City of Des Moines, State of Iowa on April 11, 2003.  This registration
statement has been signed by Employers Mutual Casualty Company.

                                       Employers Mutual Casualty Company


                                       By: /s/ Bruce G. Kelley
                                       -----------------------
                                       Bruce G. Kelley
                                       President and Chief Executive Officer

Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on
the dates indicated.

By: /s/ Bruce G. Kelley                April 11, 2003
-----------------------
Bruce G. Kelley
President, Chief Executive Officer
and Director

By: /s/ Mark E. Reese                  April 11, 2003
-----------------------
Mark E. Reese
Chief Financial and Accounting Officer

<PAGE>

                               POWER OF ATTORNEY

     Know Everyone By These Presents, that each of the undersigned hereby
constitutes and appoints, jointly and severally, Bruce G. Kelley and Mark E.
Reese, or either of them (with full power to each of them to act alone), as
his true and lawful attorneys-in-fact and agents, each with full power of
substitution and resubstitution, for him and on his behalf to sign, execute
and file an S-8 Registration Statement with respect to the 2003 Employers
Mutual Casualty Company Non-Employee Director Stock Option Plan, as well as
any or all amendments (including, without limitation, post-effective
amendments) to such S-8 Registration Statement, and to file the same, with all
exhibits thereto and all documents required to be filed with respect
therewith, with the Securities and Exchange Commission or any regulatory
authority, granting unto such attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith and about the
remises in order to effectuate the same as fully to all intents and purposes
as he might or could do if personally present, hereby ratifying and confirming
all that such attorneys-in-fact and agents, or any of them, or his or their
substitute or substitutes, may lawfully do or cause to be done.


By: /s/ George C. Carpenter III *           April 5, 2003
-------------------------------------
    George C. Carpenter III, Director

By: /s/ E. H. Creese *                      March 30, 2003
-------------------------------------
    E. H. Creese, Director

By: /s/ David J. Fisher *                   March 28, 2003
-------------------------------------
    David J. Fisher, Director

By: /s/ George W. Kochheiser *              April 2, 2003
-------------------------------------
    George W. Kochheiser, Director

By: /s/  Raymond A. Michel *                April 7, 2003
-------------------------------------
    Raymond A. Michel, Director

By: /s/ Fredrick A. Schiek *                March 27, 2003
-------------------------------------
    Fredrick A. Schiek, Director


        * By /s/ Mark E. Reese              April 11, 2003
          ---------------------------
             Mark E. Reese
             (Attorney-in-Fact)

<PAGE>


                                 EXHIBIT INDEX

Exhibit
Number     Exhibit

    4      Instruments defining rights of security holders, including
           indentures

           4(a)  Articles of Incorporation of the Company, as amended.
           (Incorporated by reference from the Company's Form 10-K for the
           calendar year ended December 31, 1998.)

           4(b)  Bylaws of the Company, as amended.  (Incorporated by
           reference from the Company's Form 10-K for the calendar year ended
           December 31, 2001.)

    5      Opinion of Nyemaster, Goode, Voigts, West, Hansell & O'Brien, P.C.
           with respect to the legality of securities

   23.1    Consent of Nyemaster, Goode, Voigts, West, Hansell & O'Brien, P.C.
           (contained in Exhibit 5)

   23.2    Consent of Ernst & Young LLP

   23.3    Consent of KPMG LLP

   24      Power of Attorney (included on signature page hereof)

   99.1    2003 Employers Mutual Casualty Company Non-Employee Director Stock
           Option Plan
[{"type": "S-8", "sequence": "1", "filename": "s8form.txt", "description": "FORM S-8", "secsgml_size_bytes": 17254}]
{"company-data": {"conformed-name": "EMC INSURANCE GROUP INC", "cik": "0000356130", "assigned-sic": "6331", "irs-number": "426234555", "state-of-incorporation": "IA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-104469", "film-number": "03647023"}, "business-address": {"street1": "717 MULBERRY ST", "city": "DES MOINES", "state": "IA", "zip": "50309", "phone": "5152802902"}, "mail-address": {"street1": "717 MULBERRY STREET", "city": "DES MOINES", "state": "IA", "zip": "50309"}}
As filed with the Securities and Exchange Commission on April 11, 2003
                              Registration No. 333-____

                                  UNITED STATES
                        SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.  20549

                                    FORM S-8
                         REGISTRATION STATEMENT UNDER
                     THE SECURITIES EXCHANGE ACT OF 1933

                                EMC INSURANCE GROUP INC.
                    ------------------------------------------------
                   (Exact name of issuer as specified in its charter)

             Iowa                                         42-6234555
-------------------------------                        -----------------
(State or other jurisdiction of                       (I.R.S. Employer
incorporation or organization)                        Identification No.)

                 717 Mulberry Street, Des Moines, Iowa   50309
               --------------------------------------------------
              (Address of principal executive office and Zip Code)

                    2003 Employers Mutual Casualty Company
                    Non-Employee Director Stock Option Plan
                    ----------------------------------------
                           (Full title of the plan)

                   Donald D. Klemme, EMC Insurance Group Inc.
                  717 Mulberry Street, Des Moines, Iowa 50309
                  -------------------------------------------
                    (Name and address of agent for service)

                               (515) 280-2626
          -----------------------------------------------------------
         (Telephone number, including area code, of agent for service)

                       CALCULATION OF REGISTRATION FEE

                                      Proposed       Proposed
                                      Maximum        Maximum
                       Amount to      Offering       Aggregate      Amount Of
Title Of Securities        Be          Price         Offering     Registration
To Be Registered       Registered (1) Per Share (2)  Price (1)(2)      Fee
------------------------------------------------------------------------------
COMMON STOCK,            200,000
$1.00 PAR VALUE           shares        $19.11       $3,822,000       $351.62
------------------------------------------------------------------------------
(1)  This registration statement covers an indeterminate amount of additional
securities which may be issued under the above-referenced Plan pursuant to the
share adjustment provisions of such Plan.  In addition, pursuant to Rule
416(c) under the Securities Act of 1933, this Registration Statement also
covers an indeterminate amount of interests to be offered or sold pursuant to
the employee benefit plan described herein.

(2)  Estimated in accordance with Rules 457(c) and (h)(1), the proposed
maximum offering price per share, proposed maximum aggregate offering price
and the amount of the registration fee are based upon the last sale price
reported on the NASDAQ National Market System on April 9, 2003.

                                     PART I

                    INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS

     ITEM 2.REGISTRANT INFORMATION AND INCENTIVE STOCK OPTION
            PLAN INFORMATION.

EMC Insurance Group Inc. (the "Company") will provide without charge, upon
written or oral request, a copy of the documents incorporated herein by
reference in Item 3 of Part II of this Registration Statement, or other
documents required to be delivered to participants pursuant to Rule 428(b) of
the Securities Act of 1933 (the "Securities Act").  The documents identified
in Item 3 of Part II are incorporated by reference into the Section 10(a)
Prospectus.  Requests for such copies should be directed to Donald D. Klemme,
Senior Vice President and Secretary, EMC Insurance Group Inc., 717 Mulberry
Street, Des Moines, IA  50309, (515) 280-2626.

                                     PART II

              INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

     ITEM 3.  INCORPORATION OF DOCUMENTS BY REFERENCE.

The following documents, filed by the Company with the Commission, are
incorporated herein by reference:

(1)  The Company's Annual Report on Form 10-K for the calendar year ended
     December 31, 2002, filed pursuant to Section 13 of the Exchange Act.

(2)  The Company's Current Report on Form 8-K filed January 29, 2003.

(3)  The Company's Current Report on Form 8-K filed March 12, 2003.

(4)  The Company's Current Report on Form 8-K filed April 9, 2003.
(5)  The description of the Company's Common Stock contained in its
     Registration Statement on Form 8-A under Section 12 of the Exchange Act,
     including any amendments or reports filed for the purpose of updating
     such  description.

(6)  All reports and other documents subsequently filed by the Company
     pursuant to Section 13(a), 13(c), 14 and 15(d) of the Exchange Act
     subsequent to the date hereof, and prior to the filing of a post-
     effective amendment to the Registration Statement which indicates that
     all securities offered have been sold or which deregisters all
     securities then remaining unsold, shall be deemed to be incorporated by
     reference herein and to be a part hereof from the date of the filing of
     such reports and documents.

Any statement contained in a document incorporated or deemed to be
incorporated herein by reference shall be deemed to be modified or superseded
for the purpose of this Registration Statement to the extent that such a
statement contained herein or in any other subsequently filed document which
also is or is deemed to be incorporated by reference herein modifies or
supersedes such document.

     ITEM 4.  DESCRIPTION OF SECURITIES.

Not applicable.

     ITEM 5.  INTERESTS OF NAMED EXPERTS AND COUNSEL.

Not applicable.

     ITEM 6.  INDEMNIFICATION OF DIRECTORS AND OFFICERS.

The Iowa Business Corporation Act makes provision for the indemnification of
directors and officers in terms sufficiently broad to indemnify such persons
from liability (including reimbursements for expenses incurred) arising under
the Securities Act of 1933.  Generally, indemnification is permissible if (i)
the person acted in good faith and, (ii) if acting in the person's official
capacity, in a manner reasonably believed to be in the best interests of the
Company and, in all other cases, that the person's conduct was at least not
opposed to the Company's best interests and, (iii) in the case of any criminal
proceeding, the person had no reasonable cause to believe the person's conduct
was unlawful.  The By-Laws of the Company provide for indemnification of
officers, directors, employees, or agents as permitted under the Iowa Business
Corporation Act or as otherwise permitted by law.

Insofar as indemnification for liabilities arising under the Securities Act of
1933 may be permitted to directors, officers or persons controlling the
registrant pursuant to the foregoing provisions, the registrant has been
informed that in the opinion of the Commission such indemnification is against
public policy as expressed in the Act and is therefore unenforceable.
ITEM 7.  EXEMPTION FROM REGISTRATION CLAIMED.

Not applicable.

     ITEM 8.  EXHIBITS.

The exhibits accompanying this Registration Statement are listed on the
accompanying Exhibit Index.

     ITEM 9.  UNDERTAKINGS.

(a)  The undersigned registrant hereby undertakes:

(1)  to file, during any period in which offers or sales are being made, a
     post-effective amendment to this Registration Statement; (i) to include
     any prospectus required by Section 10(a) (3) of the Securities Act; (ii)
     to reflect in the prospectus any facts or events arising after the
     effective date of this Registration Statement (or the most recent post-
     effective amendment thereof) which, individually or in the aggregate,
     represents a fundamental change in the information set forth in this
     Registration Statement; (iii) to include any material information with
     respect to the plan of distribution not previously disclosed in this
     Registration Statement or any material change to such information in
     this Registration Statement; provided, however, that (a)(1)(i) and
     (a)(1)(ii) shall not apply if the information required to be included in
     a post-effective amendment by those paragraphs is contained in periodic
     reports filed by the registrant pursuant to Section 13 or Section 15(d)
     of the Exchange Act that are incorporated by reference in this
     Registration Statement.

(2)  That, for the purpose of determining any liability under the Securities
     Act, each such post-effective amendment shall be deemed to be a new
     Registration Statement relating to the securities offered therein, and
     the offering of such securities at that time shall be deemed to be the
     initial bona fide offering thereof.

(3)  To remove from registration by means of a post-effective amendment any of
     the securities being registered which remain unsold at the termination of
     the offering.

(b)  The undersigned registrant hereby undertakes that, for purposes of
     determining any liability under the Securities Act, each filing of the
     registrant's annual report pursuant to Section 13(a) or Section 15(d) of
     the Exchange Act (and, where applicable, each filing of an employee
     benefit plan's annual report pursuant to Section 15(d) of the Exchange
     Act) that is incorporated by reference in this Registration Statement
     shall be deemed to be a new registration statement relating to the
     securities offered therein, and the offering of such securities at that
     time shall be deemed to be the initial bona fide offering thereof.
(c)  The undersigned registrant hereby undertakes to deliver or cause to be
     delivered with the prospectus, to each person to whom the prospectus is
     sent or given, the latest annual report to security holders that is
     incorporated by reference in the prospectus and furnished pursuant to and
     meeting the requirements of Rule 14a-3 or Rule 14c-3 under the
     Exchange Act and, where interim financial information required to be
     presented by Article 3 of Regulation S-X are not set forth in the
     prospectus, to deliver, or cause to be delivered to each person to whom
     the prospectus is sent or given, the latest quarterly report that is
     specifically incorporated by reference in the prospectus to provide such
     interim financial information.

(d)  Insofar as indemnification for liabilities arising under the Securities
     Act may be permitted to directors, officers and controlling persons of
     the registrant pursuant to the foregoing provisions, or otherwise, the
     registrant has been advised that in the opinion of the Commission such
     indemnification is against public policy as expressed in the Securities
     Act and is, therefore, unenforceable.  In the event that a claim for
     indemnification against such liabilities (other than the payment by the
     registrant of expenses incurred or paid by a director, officer or
     controlling person of the registrant in the successful defense of any
     action, suit or proceeding) is asserted by such director, officer or
     controlling person in connection with the securities being registered,
     the registrant will, unless in the opinion of its counsel the matter has
     been settled by controlling precedent, submit to a court of appropriate
     jurisdiction the question whether such indemnification by it is against
     public policy as expressed in the Securities Act and will be governed by
     the final adjudication of such issue.
SIGNATURES

The Registrant.  Pursuant to the requirements of the Securities Act of 1933,
the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Des Moines, State of Iowa, on April
11, 2003.

                                       EMC INSURANCE GROUP INC.

                                       By:/s/ Bruce G. Kelley
                                       ----------------------
                                       Bruce G. Kelley
                                       President and Chief Executive Officer

The Plan.  Pursuant to the requirements of the Securities Act of 1933,
Employers Mutual Casualty Company has duly caused this registration statement
to be signed on its behalf by the undersigned, thereunto duly authorized in
the City of Des Moines, State of Iowa on April 11, 2003.  This registration
statement has been signed by Employers Mutual Casualty Company.

                                       Employers Mutual Casualty Company

                                       By: /s/ Bruce G. Kelley
                                       -----------------------
                                       Bruce G. Kelley
                                       President and Chief Executive Officer

Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities and on
the dates indicated.

By: /s/ Bruce G. Kelley                April 11, 2003
-----------------------
Bruce G. Kelley
President, Chief Executive Officer
and Director

By: /s/ Mark E. Reese                  April 11, 2003
-----------------------
Mark E. Reese
Chief Financial and Accounting Officer
POWER OF ATTORNEY

     Know Everyone By These Presents, that each of the undersigned hereby
constitutes and appoints, jointly and severally, Bruce G. Kelley and Mark E.
Reese, or either of them (with full power to each of them to act alone), as
his true and lawful attorneys-in-fact and agents, each with full power of
substitution and resubstitution, for him and on his behalf to sign, execute
and file an S-8 Registration Statement with respect to the 2003 Employers
Mutual Casualty Company Non-Employee Director Stock Option Plan, as well as
any or all amendments (including, without limitation, post-effective
amendments) to such S-8 Registration Statement, and to file the same, with all
exhibits thereto and all documents required to be filed with respect
therewith, with the Securities and Exchange Commission or any regulatory
authority, granting unto such attorneys-in-fact and agents, and each of them,
full power and authority to do and perform each and every act and thing
requisite and necessary to be done in connection therewith and about the
remises in order to effectuate the same as fully to all intents and purposes
as he might or could do if personally present, hereby ratifying and confirming
all that such attorneys-in-fact and agents, or any of them, or his or their
substitute or substitutes, may lawfully do or cause to be done.

By: /s/ George C. Carpenter III *           April 5, 2003
-------------------------------------
    George C. Carpenter III, Director

By: /s/ E. H. Creese *                      March 30, 2003
-------------------------------------
    E. H. Creese, Director

By: /s/ David J. Fisher *                   March 28, 2003
-------------------------------------
    David J. Fisher, Director

By: /s/ George W. Kochheiser *              April 2, 2003
-------------------------------------
    George W. Kochheiser, Director

By: /s/  Raymond A. Michel *                April 7, 2003
-------------------------------------
    Raymond A. Michel, Director

By: /s/ Fredrick A. Schiek *                March 27, 2003
-------------------------------------
    Fredrick A. Schiek, Director

        * By /s/ Mark E. Reese              April 11, 2003
          ---------------------------
             Mark E. Reese
             (Attorney-in-Fact)
EXHIBIT INDEX

Exhibit
Number     Exhibit

    4      Instruments defining rights of security holders, including
           indentures

           4(a)  Articles of Incorporation of the Company, as amended.
           (Incorporated by reference from the Company's Form 10-K for the
           calendar year ended December 31, 1998.)

           4(b)  Bylaws of the Company, as amended.  (Incorporated by
           reference from the Company's Form 10-K for the calendar year ended
           December 31, 2001.)

    5      Opinion of Nyemaster, Goode, Voigts, West, Hansell & O'Brien, P.C.
           with respect to the legality of securities

   23.1    Consent of Nyemaster, Goode, Voigts, West, Hansell & O'Brien, P.C.
           (contained in Exhibit 5)

   23.2    Consent of Ernst & Young LLP

   23.3    Consent of KPMG LLP

   24      Power of Attorney (included on signature page hereof)

   99.1    2003 Employers Mutual Casualty Company Non-Employee Director Stock
           Option Plan