Employment is presumed to be covered employment if:
regardless of whether the employment is based on the common law relation of master and servant, the employment is performed:
for wages; or
under a contract of hire that is written or oral or express or implied; and
the employment is performed in accordance with § 8–202 of this subtitle.
To overcome the presumption of employment, an employing unit shall establish that the person performing services is an independent contractor in accordance with § 8–205 of this subtitle or is specifically exempted under this subtitle.
An employer may not fail to properly classify an individual as an employee.
If the Secretary determines that an employing unit has failed to properly classify an individual as an employee, any and all contribution or reimbursement payments resulting from the failure to properly classify that are due and unpaid shall accrue interest as provided in paragraph (2) of this subsection.
An employer who fails to pay the contribution or reimbursement payments within 45 days shall be assessed interest at the rate of 2% per month or part of a month from the first due date following notice of the misclassification until the Secretary receives the contribution or payment in lieu of contributions and interest.
The Secretary shall consider, as strong evidence that an employer did not knowingly fail to properly classify an individual, whether the employer:
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
has received a determination from the Internal Revenue Service that the individual or a worker who performs the same or substantially the same tasks for the employer is an independent contractor.
If the Secretary determines that an employing unit has knowingly failed to properly classify an individual as an employee, the employing unit shall be subject to a civil penalty of not more than $5,000 per employee.
A person may not knowingly advise an employing unit or a prospective employing unit to take action for the purposes of violating this section.
A person found in violation of this subsection shall be subject to a civil penalty of not more than $20,000.
An employing unit found to have knowingly violated this section who has also been found previously to have knowingly violated this section by a final order of a court or administrative unit may be assessed double the administrative penalties set forth in subsection (c) of this section for the new violation.
An employing unit may be assessed civil penalties by only one order of a court or administrative unit for the same actions constituting a knowing failure to properly classify an individual as an employee.
Notwithstanding paragraph (1) of this subsection, an employing unit may be ordered to make restitution, pay any interest due, and otherwise comply with all applicable laws and regulations by orders of a court, the Secretary, and all other relevant administrative units, including the Comptroller, the Workers’ Compensation Commission, the Insurance Administration, and the Division of Labor and Industry.
If the Secretary determines that an employing unit has failed to properly classify an individual as an employee, the Secretary shall promptly notify the Workers’ Compensation Commission, the Division of Labor and Industry, the Insurance Administration, and the Comptroller.
As authorized by State and federal law, units within the Department of Labor, Licensing, and Regulation and the Department of Budget and Management, the Secretary of State, the Comptroller, the Insurance Administration, and other State agencies shall cooperate and share information concerning any suspected violation of this title.
The Secretary shall adopt regulations to carry out this section.
The regulations shall:
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.
In this section the following words have the meanings indicated.
“American aircraft” means an aircraft registered under the laws of the United States.
“American employer” means:
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.
“Vessel” means:
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:
a citizen or resident of the United States; or
a corporation organized under the laws of a state.
Employment that otherwise meets the requirements of § 8-201 of this subtitle is covered employment if the employment is:
performed in the State, including:
employment performed on land that the United States government holds or owns; and
employment performed in interstate commerce; or
deemed to be performed in the State under an election made by an employer and approved by the Secretary under a reciprocal arrangement between the Secretary and a unit of another state or the federal government in accordance with Subtitle 7 of this title.
Employment that otherwise meets the requirements of § 8-201 of this subtitle and is performed partly in this State is covered employment in its entirety if:
the employment that is performed outside this State is incidental to the employment that is performed in this State, including employment that is temporary or transitory or that consists of isolated transactions;
the employment that is performed in this State is not incidental to employment that is performed in any particular state but:
the base of operations is in this State; or
the place from which the employment is controlled or directed is in this State; or
the employment:
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.
Employment that otherwise meets the requirements of § 8-201 of this subtitle is covered employment if:
the employment is:
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;
notwithstanding § 8-210(a) of this subtitle and except as provided in § 8-210(b) of this subtitle, the employment is performed by an officer or crew member of a vessel or American aircraft on or in connection with it if:
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
the employment is performed by a citizen of the United States for an American employer outside of the United States, the Virgin Islands, and Canada and is not otherwise covered under this section if the American employer:
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:
a resident of this State;
a corporation that is organized under the laws of this State; or
a partnership or a trust and a plurality of the partners or trustees are residents of this State;
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.
An employer may submit to the Secretary a written election that employment that otherwise is not covered under this title is covered employment if:
payments are not required for the employment under an unemployment insurance law of another state or the federal government; and
the employment is performed for the employer by an individual in a distinct establishment or place of business.
The Secretary shall approve or disapprove the election in writing.
If the Secretary approves an election, the employment included in the election shall be covered employment from the date stated in the approval.
An election under this subsection shall be for at least 2 calendar years.
The provisions of § 8–909 of this title with respect to rights to benefits based on service for State and nonprofit institutions of higher education shall apply to service that is covered employment under an election under this section.
The employment shall cease to be covered employment as of January 1 of the calendar year following the end of the 2 calendar year period during which the employment has been covered if, by January 31 of that year:
the employing unit has submitted a written notice of termination to the Secretary; or
the Secretary has given notice of termination of the coverage.
In this section, “pay period” means a period of not more than 31 consecutive days for which a payment of wages ordinarily is made to an individual by the employer of the individual.
This section does not apply to employment that an individual performs for an employer in a pay period in which any of the employment is exempted under § 8-213(b) of this subtitle.
If employment that an individual performs for an employer during at least one-half of a pay period is covered employment, then all of the employment during that pay period is covered employment.
If employment that an individual performs for an employer during more than one-half of a pay period is not covered employment, then none of the employment during that pay period is covered.
Work that an individual performs under any contract of hire is not covered employment if the Secretary is satisfied that:
the individual who performs the work is free from control and direction over its performance both in fact and under the contract;
the individual customarily is engaged in an independent business or occupation of the same nature as that involved in the work; and
the work is:
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.
The Secretary shall adopt regulations to provide:
general guidance about the application of subsection (a) of this section; and
specific examples of how subsection (a) of this section is applied to certain industries, including the construction industry, the landscaping industry, and the home care services industry.
Work is not covered employment when performed by a licensed barber or licensed cosmetologist who leases a chair or booth from a holder of a barbershop permit or beauty salon permit, if the Secretary is satisfied that:
the barber or cosmetologist as lessee and the permit holder have entered into a written lease that is in effect;
the lessee pays a stipulated amount for use of the chair or booth and is not required to make any further accounting of income to the permit holder;
the lessee has access to the premises at all hours and may set personal work hours and prices; and
the lease expressly states that the lessee knows:
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.
Work is not covered employment when performed by a holder of a limited license to provide nail technician services who leases or otherwise agrees to the use of a chair, booth, or space from a holder of a barbershop permit, a beauty salon permit, or an owner–manager permit who operates a barbershop or beauty salon if the Secretary is satisfied that:
the holder of a limited license to provide nail technician services and the permit holder have entered into a written lease or other written agreement that is in effect;
the holder of a limited license to provide nail technician services:
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
the lease or other written agreement expressly states that the holder of a limited license to provide nail technician services knows:
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.
Work that a direct seller performs is not covered employment if the Secretary is satisfied that:
the direct seller is engaged in the trade or business of selling consumer products:
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;
the direct seller and the person for whom the work is performed have entered into a written agreement that is currently in effect;
substantially all of the compensation for the employment is related directly to sales or other output, including the performance of a service, rather than to the number of hours worked; and
the written agreement states that the direct seller will not be treated as an employee for the purpose of State and federal income taxes with respect to the employment performed under the agreement.
Work that an individual performs is not covered employment if the Secretary is satisfied that the individual:
is engaged in the trade or business of delivering or distributing newspapers or shopping news, including any services directly related to the delivery or distribution of newspapers or shopping news; and
meets the requirements for a direct seller under subsection (b)(2), (3), and (4) of this section.
In this subsection, “messenger service business” means a business that:
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.
Work that a messenger service driver performs for a person who is engaged in the messenger service business is not covered employment if the Secretary is satisfied that:
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:
a schedule of compensation that is calculated from a percentage of revenue or some other measure of revenue that the driver generates for the messenger service business;
a fixed amount of compensation for the completion of a specific delivery job; and
a guaranteed minimum amount of compensation for the driver remaining available to provide delivery service;
the driver may set personal work hours; and
the written agreement states expressly and prominently that the driver knows:
of the responsibility to pay estimated Social Security taxes and State and federal income taxes;
that the Social Security tax the driver must pay is higher than the Social Security tax the driver would pay otherwise; and
that the work is not covered employment.
A messenger service driver for a messenger service business whose work is not covered employment under paragraph (2) of this subsection may deliver to the public or commercial establishments on foot, by bicycle, or by motor vehicle:
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.
Work is not covered employment when performed by a taxicab driver who uses a taxicab or taxicab equipment of a taxicab business that is carried on by the holder of a taxicab permit if the Secretary is satisfied that:
the driver and permit holder have entered into a written agreement that is currently in effect for the use of the taxicab or taxicab equipment;
the driver pays a stipulated amount for the use of the taxicab or taxicab equipment and is not required to make any further accounting to the permit holder;
the driver has access to the taxicab or taxicab equipment at all hours and, subject to the Public Utilities Article, may set personal work hours and places; and
the agreement states expressly that the driver knows:
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:
a Class F (tractor) vehicle, described in § 13–923 of the Transportation Article; or
except as provided in subparagraph (ii) of this paragraph, a Class E (truck) vehicle, as described in § 13–916 of the Transportation Article, including a Class E (truck) vehicle described in § 13–919 of the Transportation Article.
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.
Work is not covered employment when performed by an owner operator if the Secretary is satisfied that:
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:
there is no intent to create an employer–employee relationship; and
the owner operator is paid rental compensation;
for federal tax purposes, the owner operator qualifies as an independent contractor; and
the owner operator:
owns the vehicle or holds it under a bona fide lease arrangement;
is responsible for the maintenance of the vehicle;
bears the principal burden of the operating costs of the vehicle, including fuel, repairs, supplies, vehicle insurance, and personal expenses while the vehicle is on the road;
is responsible for supplying the necessary personnel in connection with the operation of the vehicle; and
generally determines the details and means of performing the services under the agreement, in conformance with regulatory requirements, operating procedures of the motor carrier, and specifications of the shipper.
Work is not covered employment when performed by a home worker if the Secretary is satisfied that:
the work is performed according to specifications furnished by the person for whom the services are performed;
the work is performed on textiles furnished by the person for whom the services are performed; and
the textiles must be returned to the person for whom the services are performed or that person’s designee.
In this subsection the following words have the meanings indicated.
“Officiating services” means:
overseeing the play of a sports event;
judging whether the rules of the event are being followed; and
penalizing participants for fouls or infringements of the rules.
“Recreational sports official” means an umpire, a referee, or a judge who contracts with a governmental or nongovernmental entity to perform officiating services at amateur sports events sponsored by:
a unit of county government;
a unit of a municipal corporation; or
an entity associated with a county government or a municipal corporation.
“Recreational sports official” does not include any individual who performs officiating services in covered employment under § 8–208(a) or § 8–212(c) of this subtitle.
Work that consists of officiating services performed by a recreational sports official is not covered employment.
In this subsection the following words have the meanings indicated.
“Compensation” does not include the actual and necessary expenses that are:
incurred by a qualifying youth sports worker in connection with the services provided or duties performed for the youth sports organization; and
reimbursed to the qualifying youth sports worker.
“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.
“Youth sports organization” means an athletic or recreational program:
organized for competition against another team, club, or entity or for athletic instruction exclusively for participants who are under the age of 19 years;
that is qualified under § 501(c)(4) or § 501(c)(7) of the Internal Revenue Code in the current calendar quarter;
that does not have any part of the net earnings benefiting any private shareholder; and
that has an adult employee or a qualifying youth sports worker who has supervisory or disciplinary authority over youth participants.
“Youth sports organization” does not include:
a public or private educational institution’s athletic program; or
a school–associated athletic activity.
Work that is performed by a qualifying youth sports worker for a youth sports organization is not covered employment.
In this section the following words have the meanings indicated.
“Agricultural work” includes employment for a wage that is performed:
on a farm in connection with:
cultivating the soil; or
raising or harvesting any agricultural or horticultural commodity, including caring for, feeding, managing, raising, shearing, or training livestock, poultry, bees, furbearing animals, or wildlife;
for the owner, tenant, or other operator of a farm in connection with:
conserving, improving, maintaining, managing, or operating the farm or its equipment or tools; or
salvaging timber or clearing land of brush and other debris left by a hurricane if the majority of the employment is performed on a farm;
in connection with:
producing or harvesting an agricultural commodity as defined in § 15(g) of the Agricultural Marketing Act;
ginning cotton; or
operating or maintaining canals, ditches, reservoirs, or waterways that are not owned or operated for profit and are used exclusively for supplying and storing water for farming purposes;
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:
the commodity is in its unmanufactured state;
the farmer, group, or cooperative produced more than one-half of the commodity with respect to which the employment is performed; and
the employment is not performed in connection with commercial canning or commercial freezing or in connection with an agricultural or horticultural commodity after its delivery to a terminal market for distribution or consumption; and
on a farm operated for profit if the employment is not in the course of the trade or business of the employer.
“Farm” includes:
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.
“Crew leader” means an individual who:
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.
Except as provided in subsection (c) of this section, agricultural work, including agricultural work performed by an alien admitted to the United States to perform agricultural work under §§ 101(a)(15)(h) and 214(c) of the Immigration and Nationality Act, is not covered employment.
Agricultural work is covered employment if performed for a person who:
during a calendar quarter of the current or preceding calendar year, pays cash wages of at least $20,000 to individuals who perform agricultural work; or
for a part of a day in each of 20 consecutive or nonconsecutive weeks during the current or preceding calendar year, employs at least 10 individuals in agricultural work, regardless of whether the individuals are employed at the same moment.
The crew leader is the employing unit for an individual employed in agricultural work who is not an employee of another employing unit if:
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:
performs custom poultry work, including harvesting, breeding, debeaking, sexing, and health services; and
is not required to be away from the individual’s permanent place of residence other than during normal working hours.
If the crew leader is not the employing unit for an individual employed in agricultural work under paragraph (1) of this subsection, the person to whom the crew leader provides the individual is the employing unit of the individual.
If under subsection (d)(2) of this section the crew leader is not the employing unit for an individual employed in agricultural work, any cash wages that the crew leader pays to the individual shall be considered cash wages paid by the person who is the employing unit for the individual and to whom the crew leader provides the individual.
Except as otherwise provided in this subtitle, employment is covered employment if the employment is:
performed for a charitable, educational, religious, or other organization; and
excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.
Employment is not covered employment if the employment is performed for:
a church or an association or convention of churches; or
an organization that is:
operated primarily for religious purposes; and
controlled, operated, principally supported, or supervised by a church or an association or convention of churches.
Employment is not covered employment if the employment is performed by:
a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or
a member of a religious order in the exercise of duties required by the order.
During any calendar quarter in which the compensation is less than $50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under:
§ 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or
§ 521 of the Internal Revenue Code.
Work that an insurance producer performs for payment solely by commission is not covered employment.
To the extent that work is exempted under federal law, the work that an associate real estate broker or real estate salesperson performs for a licensed real estate broker for payment by commission is not covered employment.
Work that a yacht salesperson performs for a licensed trader for payment solely by commission is not covered employment.
Except as provided in § 8-202(d)(2) of this subtitle, employment performed by a crew member or officer of a vessel on the navigable waters of the United States is not covered employment if the vessel has a capacity of 10 net tons or less.
Employment is not covered employment if:
performed by a crew member or officer of:
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 crew member or officer is engaged in the farming or taking of any aquatic life; and
the crew member or officer is paid on a share basis and not by a salary.
Domestic employment in a private home, local college club, or local chapter of a college fraternity or sorority is not covered employment unless during any calendar quarter of the current or preceding calendar year, the employer pays cash wages of at least $1,000 to individuals performing the employment.
Employment is not covered employment if the employment is performed for the United States government or except to the extent that Congress permits to be covered, the employment is performed for an instrumentality of the United States that is exempt under the United States Constitution from contributions.
Employment performed for a foreign government, including employment as a consular or other officer or employee or nondiplomatic representative, is not covered employment.
Employment performed for an instrumentality that a foreign government wholly owns is not covered employment if:
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.
Except as provided in this subtitle, employment performed for a governmental entity of a state is covered employment if the employment is excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(7) of the Act.
Employment performed for a governmental entity is not covered employment if performed:
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.
Employment is not covered employment if performed:
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.
If the Railroad Retirement Board determines that a person is engaged principally in a business other than the carrier business, the exclusion from insurance under paragraph (1) of this subsection applies only to employment for the identifiable and separable enterprise of the person that the Secretary determines to be considered the employer.
Employment is not covered employment if performed for an employer that is determined by a unit of the federal government authorized to make the determination to be subject to any other unemployment insurance system established by federal law.
Employment that an individual performs that is not in the course of the business or trade of the individual’s employer is not covered employment unless:
during a calendar quarter, the employer pays cash compensation of at least $50 for the employment; and
the employment is performed by an individual whom the employer regularly employs to perform the employment during a part of each of at least 24 days during the calendar quarter or the preceding calendar quarter.
Employment is not covered employment if performed:
for a child or spouse; or
for a parent, by a child under the age of 21 years.
Except as provided in subsection (b) of this section, employment is not covered employment if performed:
in a facility that:
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
by an individual who receives that rehabilitation or compensated work.
Employment is covered employment if performed by a blind or other severely handicapped employee of Blind Industries and Services of Maryland.
Employment that an incarcerated individual of a custodial or penal institution performs for a nonprofit organization or a governmental entity is not covered employment.
Except as provided in paragraph (2) of this subsection, employment that an incarcerated individual of a custodial or penal institution performs for a private, for–profit employer is not covered employment.
Employment that an incarcerated individual of a custodial or penal institution performs for a private, for–profit employer is covered employment if the incarcerated individual continues to be employed by the private, for–profit employing unit after being permanently released from the custodial or penal institution, including released by parole.
Employment that an intern performs is not covered employment if:
the employer is a hospital; and
the intern has completed a 4-year course in a medical school that is chartered or approved under State law.
Employment that a patient of a hospital performs for the hospital is not covered employment.
Employment that a student nurse performs is not covered employment if:
the employer is a hospital or training school for nurses; and
the student nurse is enrolled in and regularly attending classes in a training school for nurses that is chartered or approved under State law.
Employment that a minor performs in the delivery or distribution of newspapers or shopping news is not covered employment unless delivery or distribution is to a point for subsequent delivery or distribution.
In this subsection, “full-time student” means an individual who is:
enrolled full-time at an educational institution; or
between academic terms or years if:
the individual was enrolled as a full-time student at an educational institution for the immediately preceding academic term or year; and
there is a reasonable assurance that the individual will be enrolled as a full-time student at an educational institution for the immediately succeeding academic term or year.
Employment that a full-time student performs in the employ of an organized camp is not covered employment if:
the full-time student was employed by the camp for less than 13 calendar weeks in a calendar year; and
the camp:
had average gross receipts for any 6 months in the preceding calendar year that were not more than one-third of its average gross receipts for the other 6 months in that year; or
did not operate for more than 7 months in each of the current and preceding calendar years.
Employment performed in an educational institution is not covered employment if:
the employment is performed by a student who is enrolled and regularly attending classes at that educational institution; or
the employment is performed by the spouse of the student and immediately before beginning to perform the employment, the spouse is advised that:
the employment is under a program of the educational institution to provide financial assistance to the student; and
the employment is not covered employment.
Except as provided in paragraph (2) of this subsection, employment is not covered employment if:
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.
Employment that an individual performs as part of a program that an educational institution establishes for or on behalf of an employer is covered employment.
Employment is not covered employment if performed:
as part of an unemployment work relief or work training program assisted or financed wholly or partly by a unit of the federal government or a political subdivision or unit of a state; and
by an individual who receives the work relief or work training.
Except employment for nonprofit organizations and governmental entities, employment is not covered employment if performed by a volunteer test subject who is paid on a per study basis for scientific, medical, or drug–related research.
Employment is not covered employment if performed by an individual who is a nonimmigrant alien admitted to the United States under § 101(a)(15)(F), (J), (M), or (Q) of the federal Immigration and Nationality Act.