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<section article="gle" article_name="Labor and Employment" number="3-903.1" title_number="3" title_name="Employment Standards and Conditions" subtitle_number="9" subtitle_name="Workplace Fraud">
  <text>The presumption that an employer–employee relationship exists under § 3–903(c)(1) of this subtitle does not apply if:</text>
  <level label="1">
    <text>an employer produces for inspection by the Commissioner:</text>
    <level label="i">
      <text>a written contract, signed by the employer and business entity, that:</text>
      <level label="1">
        <text>describes the nature of the work to be performed by the business entity;</text>
      </level>
      <level label="2">
        <text>describes the remuneration to be paid for the work performed by the business entity; and</text>
      </level>
      <level label="3">
        <text>includes an acknowledgment by the business entity of the business entity’s obligations under this article to:</text>
      </level>
      <level label="A">
        <text>withhold, report, and remit payroll taxes on behalf of all employees working for the business entity;</text>
      </level>
      <level label="B">
        <text>pay unemployment insurance taxes for all employees working for the business entity; and</text>
      </level>
      <level label="C">
        <text>maintain workers’ compensation insurance;</text>
      </level>
    </level>
    <level label="ii">
      <text>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;</text>
    </level>
    <level label="iii">
      <text>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</text>
    </level>
    <level label="iv">
      <text>proof that the business entity holds all occupational licenses required by State and local authorities for the work performed; and</text>
    </level>
  </level>
  <level label="2">
    <text>the employer provided to each individual classified as an independent contractor or exempt person a written notice under § 3–914 of this subtitle.</text>
  </level>
</section>
