2013 Maryland Code
LABOR AND EMPLOYMENT
§ 8.5-101 - Definitions
§8.5-101.
(a) In this title the following words have the meanings indicated.
(b) “Employee” means all individuals employed full time or part time directly by an employer.
(c) (1) Except as provided in paragraph (2) of this subsection, “employer” has the meaning stated in § 10-905 of the Tax - General Article.
(2) “Employer” does not include the federal government, the State, another state, or a political subdivision of the State or another state.
(d) (1) “Health insurance costs” means the amount paid by an employer to provide health care or health insurance to employees in the State to the extent the costs may be deductible by an employer under federal tax law.
(2) “Health insurance costs” includes payments for medical care, prescription drugs, vision care, medical savings accounts, and any other costs to provide health benefits as defined in § 213(d) of the Internal Revenue Code.
(e) “Secretary” means the Secretary of Labor, Licensing, and Regulation.
(f) “Wages” has the meaning stated in § 10-905 of the Tax - General Article.
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
