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.