Title 8. Unemployment Insurance — Subtitle 2. Scope of Title

for wages; or

under a contract of hire that is written or oral or express or implied; and

classifies all workers who perform the same or substantially the same tasks for the employer as independent contractors; and

reports the income of the workers to the Internal Revenue Service as required by federal law; and

require that the Secretary provide an employer with the factual basis for any violations charged;

establish procedures regarding the audit process and any agency level review available before appeal; and

provide guidance as to what constitutes the evidence relevant to the determination of whether an employer knowingly failed to properly classify an individual as an employee.

a corporation organized under the laws of a state;

a partnership, if at least two-thirds of the partners are residents of the United States;

a resident of the United States; or

a trust, if all of the trustees are residents of the United States.

a vessel that is documented or numbered under the laws of the United States; or

a vessel that is not documented or numbered under the laws of the United States and is not documented under the laws of any foreign country whose crew performs service solely for:

employment performed on land that the United States government holds or owns; and

employment performed in interstate commerce; or

the base of operations is in this State; or

the place from which the employment is controlled or directed is in this State; or

is performed by an individual who is a resident of this State; and

is not performed in part in a state in which the employment is controlled or directed or in which the base of operations is located.

controlled or directed from this State;

performed in any state, the Virgin Islands, or Canada; and

not insured under the unemployment insurance law of any other state, the Virgin Islands, or Canada;

the office from which the operations of the vessel on navigable waters or the American aircraft are conducted is within this State; or

the operation of the vessel or American aircraft within this State or both in and outside the United States ordinarily and regularly is controlled and directed from in this State; or

has its principal place of business in the United States located in this State;

does not have a place of business in the United States, but the American employer is:

has elected coverage under this title; or

has failed to elect coverage in any state and, not being covered under the unemployment insurance law in any other state, the employee has filed a claim for benefits under the law of this State based on the employment.

outside of the usual course of business of the person for whom the work is performed; or

performed outside of any place of business of the person for whom the work is performed.

of the responsibility to pay State and federal income taxes and make contributions to Social Security for self–employment; and

that the work is not covered employment.

pays a stipulated amount or commission for use of the chair, booth, or space;

is not required to make any further accounting of income to the permit holder; and

has access to the premises at all hours and may set personal work hours and prices; and

of the responsibility to pay State and federal income taxes and make contributions to Social Security for self–employment; and

that the work is not covered employment.

in the home or at any other location outside of a permanent retail establishment; or

to a buyer on a buy–sell basis, a deposit–commission basis, or any similar basis for resale by the buyer or any other person in the home or at any other location outside of a permanent retail establishment;

principally and primarily offers and provides to the public or commercial establishments expedited, time critical, and same day as requested delivery service; and

does not make, produce, sell, or distribute what it delivers.

the driver and the person who is engaged in the messenger service business have entered into a written agreement that is currently in effect;

the written agreement under item (i) of this paragraph does not prohibit the driver from performing for more than one person who is engaged in the messenger service business;

the driver is free to accept or reject delivery jobs from the person who is engaged in the messenger service business;

the driver personally provides the vehicle;

compensation is by commission only, which may include, for the purposes of this subsection, any of the following:

the driver may set personal work hours; and

the written agreement states expressly and prominently that the driver knows:

individually addressed mail, messages, and documents in paper or magnetic format; and

emergency medical supplies, records, parcels, or similar items if the messenger service business provides to the Secretary evidence of a worker status determination from the Internal Revenue Service or other evidence that the messenger service driver is excluded from coverage under the Federal Unemployment Tax Act.

of the responsibility to pay State and federal income taxes; and

that the work is not covered employment.

This subsection applies to an individual who is an owner operator of:

This subsection does not apply to an individual who is an owner operator of a vehicle registered as a Class T (tow truck) vehicle under § 13–920 of the Transportation Article.

the owner operator and a motor carrier have entered into a written agreement that is currently in effect for permanent or trip leasing;

under the agreement:

for federal tax purposes, the owner operator qualifies as an independent contractor; and

the owner operator:

In this subsection the following words have the meanings indicated.

“Officiating services” means:

In this subsection the following words have the meanings indicated.

“Compensation” does not include the actual and necessary expenses that are:

“Qualifying youth sports worker” means an individual who provides services or performs duties as an athletic coach, manager, program leader, or team assistant for compensation not exceeding $1,250 per quarter of a calendar year for either the current calendar year or the preceding calendar year.

on a farm in connection with:

for the owner, tenant, or other operator of a farm in connection with:

in connection with:

for a farmer, group of farm operators, or cooperative in which farmers are members in drying, freezing, grading, handling, packing, planting, processing, storing or delivering to storage, market, or a carrier for transportation to market any agricultural or horticultural commodity if:

on a farm operated for profit if the employment is not in the course of the trade or business of the employer.

a dairy farm;

a fruit farm;

a furbearing animal farm;

a greenhouse or similar structure used primarily for raising agricultural or horticultural commodities;

a nursery;

an orchard;

a plantation;

a poultry farm;

a ranch;

a range;

a stock farm; and

a truck farm.

provides individuals to perform agricultural work for any person;

on behalf of the crew leader or person for whom the agricultural work is performed, pays the individuals for their agricultural work; and

has not entered into a written agreement with the person for whom the agricultural work is performed under which the individuals who perform the agricultural work are designated as employees of that person.

the crew leader holds a valid certificate of registration under the federal Migrant and Seasonal Agricultural Worker Protection Act;

substantially all of the individuals maintain or operate tractors, mechanized harvesting or cropdusting equipment, or any other mechanized equipment that the crew leader provides; or

the individual:

operated primarily for religious purposes; and

controlled, operated, principally supported, or supervised by a church or an association or convention of churches.

a vessel with a capacity of 10 net tons or less; or

a fishing boat that has a crew that normally consists of fewer than 10 individuals;

the employment is of a character similar to that performed in the foreign country by employees of the United States government or an instrumentality of the United States government; and

the Secretary finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government whose instrumentality claims exemption from the tax imposed by this title grants an equivalent exemption for similar employment performed in the foreign country by employees of the United States government and instrumentalities of the United States government.

as an elected official;

as a member of a legislative body, a judicial body, the State National Guard, or the Air National Guard;

as a temporary employee in case of an earthquake, flood, fire, snow, storm or similar emergency;

in a position that, under the laws of the State, is designated a major nontenured advisory or policymaking position;

in an advisory or policymaking position that ordinarily requires 8 hours or less of work each week; or

as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000.

for an employer that is determined to be subject to the Railroad Unemployment Insurance Act by a unit authorized by federal law to make that determination; or

as an employee representative who is determined to be subject to the Railroad Unemployment Insurance Act by the unit.

carries out a program of rehabilitation for individuals whose earning capacity is impaired by age, physical or mental disability, or injury; or

provides compensated work for individuals who, because of their physical or mental disability, cannot be employed readily in the competitive labor market; and

enrolled full-time at an educational institution; or

between academic terms or years if:

the full-time student was employed by the camp for less than 13 calendar weeks in a calendar year; and

the camp:

the employment is under a program of the educational institution to provide financial assistance to the student; and

the employment is not covered employment.

the individual who performs the employment is enrolled for credit at a nonprofit or public educational institution that normally has a regular faculty and curriculum and a regularly organized body of students in attendance at the place where its educational activities are carried on;

the employment is an integral part of a full–time program taken for credit at the educational institution that combines academic instruction with work experience; and

the educational institution has certified to the employer the application of this paragraph.