§ 8–208
Statutes in effect as of October 1, 2026.
Md. Code Ann., Lab. & Empl. § 8-208 (2026)
Title 8. Unemployment Insurance
Subtitle 2. Scope of Title
§ 8–208LinkCopy Citation
(a)
Except as otherwise provided in this subtitle, employment is covered employment if the employment is:
(1)
performed for a charitable, educational, religious, or other organization; and
(2)
excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.
(b)
Employment is not covered employment if the employment is performed for:
(1)
a church or an association or convention of churches; or
(2)
an organization that is:
(i)
operated primarily for religious purposes; and
(ii)
controlled, operated, principally supported, or supervised by a church or an association or convention of churches.
(c)
Employment is not covered employment if the employment is performed by:
(1)
a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or
(2)
a member of a religious order in the exercise of duties required by the order.
(d)
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:
(1)
§ 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or
(2)
§ 521 of the Internal Revenue Code.