§ 3–903.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Lab. & Empl. § 3-903.1 (2026)
Title 3. Employment Standards and Conditions
Subtitle 9. Workplace Fraud
§ 3–903.1LinkCopy Citation
The presumption that an employer–employee relationship exists under § 3–903(c)(1) of this subtitle does not apply if:
(1)
an employer produces for inspection by the Commissioner:
(i)
a written contract, signed by the employer and business entity, that:
(1)
describes the nature of the work to be performed by the business entity;
(2)
describes the remuneration to be paid for the work performed by the business entity; and
(3)
includes an acknowledgment by the business entity of the business entity’s obligations under this article to:
(A)
withhold, report, and remit payroll taxes on behalf of all employees working for the business entity;
(B)
pay unemployment insurance taxes for all employees working for the business entity; and
(C)
maintain workers’ compensation insurance;
(ii)
an affidavit signed by the business entity indicating that the business entity is an independent contractor who is available to work for other business entities;
(iii)
a current certificate of status of the business entity, issued by the State Department of Assessments and Taxation, indicating that the business entity is in good standing; and
(iv)
proof that the business entity holds all occupational licenses required by State and local authorities for the work performed; and
(2)
the employer provided to each individual classified as an independent contractor or exempt person a written notice under § 3–914 of this subtitle.