In this subtitle the following words have the meanings indicated. “Affected employee” means an individual to whom an approved work sharing plan applies, and who: was hired on a full–time basis or as a permanent part–time worker, who has been continuously on the payroll of an affected unit for at least 3 months immediately before the employing unit submits a work sharing plan; or is rehired by an affected unit following a temporary closure or layoff due to the COVID–19 pandemic, subject to flexibility for noncontinuous employment provided under federal guidance. “Affected unit” means a specific plant, department, shift, or other definable unit of an employing unit: that has at least 2 employees; and to which an approved work sharing plan applies. “Approved work sharing plan” means a plan that satisfies the purpose under § 8–1202 of this subtitle and receives the approval of the Secretary. “Employer association” means: an association that is a party to a collective bargaining agreement under which it may negotiate a work sharing plan; or an association authorized by all of its members to become a party to a work sharing plan. “Health and retirement benefits” means employer–provided health benefits and retirement benefits under a defined benefit pension plan as defined in § 414(j) of the Internal Revenue Code or contributions under a defined contribution plan as defined in § 414(i) of the Internal Revenue Code that are incidents of employment in addition to the cash remuneration earned. “Intermittent employment” means employment that is not continuous, but may consist of periodic intervals of weekly work and intervals of no weekly work. “Normal weekly work hours” means the usual hours of work for a full–time or regular part–time worker in the affected unit when that unit is operating on its regular basis, not to exceed 40 hours and not including overtime work. “Temporary employment” means employment in which an employee: is expected to remain in a position for only a limited period of time; or is hired by a temporary agency or other entity to fill a gap in the employer’s workforce. “Work sharing benefit” means benefits payable to an affected employee for work performed under an approved work sharing plan. “Work sharing benefit” includes benefits payable to a federal civilian employee or former service member under Title 5, Chapter 85 of the United States Code. “Work sharing benefit” does not include benefits that are otherwise payable under this title. “Work sharing employer” means an employing unit or employer association for which a work sharing plan has been approved. “Work sharing plan” means a plan of an employing unit or employer association under which: normal weekly work hours of affected employees are reduced to avoid layoffs; and affected employees share the work that remains after the reduction.