2018 Maryland Code
Labor and Employment
Title 3 - Employment Standards and Conditions
Subtitle 9 - Workplace Fraud
§ 3-903.1. Presumption that employer-employee relationship exists inapplicable in certain situations.

    The presumption that an employer-employee relationship exists under § 3-903(c)(1) of this subtitle does not apply if:
  • (1) an employer produces for inspection by the Commissioner:

    • (i) a written contract, signed by the employer and business entity, that:

      • 1. describes the nature of the work to be performed by the business entity;

      • 2. describes the remuneration to be paid for the work performed by the business entity; and

      • 3. includes an acknowledgment by the business entity of the business entity's obligations under this article to:

        • A. withhold, report, and remit payroll taxes on behalf of all employees working for the business entity;

        • B. pay unemployment insurance taxes for all employees working for the business entity; and

        • C. maintain workers' compensation insurance;

    • (ii) an affidavit signed by the business entity indicating that the business entity is an independent contractor who is available to work for other business entities;

    • (iii) a current certificate of status of the business entity, issued by the State Department of Assessments and Taxation, indicating that the business entity is in good standing; and

    • (iv) proof that the business entity holds all occupational licenses required by State and local authorities for the work performed; and

  • (2) the employer provided to each individual classified as an independent contractor or exempt person a written notice under § 3-914 of this subtitle.

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