# Labor and Employment (GLE)

## Title 3. Employment Standards and Conditions

### Subtitle 9. Workplace Fraud

#### Section 3-903.1

The presumption that an employer-employee relationship exists under Sec. 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 Sec. 3-914 of this subtitle.

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Md. Code Ann., Lab. & Empl. (as displayed at mgaleg.maryland.gov, October 16, 2026)