# Labor and Employment (GLE)

## Title 8. Unemployment Insurance

### Subtitle 2. Scope of Title

#### Section 8-208

(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 Sec. 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) Sec. 501(a) of the Internal Revenue Code unless the organization is described in Sec. 401(a) of the Internal Revenue Code; or

  (2) Sec. 521 of the Internal Revenue Code.

---

Md. Code Ann., Lab. & Empl. (as displayed at mgaleg.maryland.gov, October 16, 2026)