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2019 Maryland Code
Labor and Employment
Title 8 - Unemployment Insurance
Subtitle 2 - Scope of Title
§ 8-201. Covered employment
Universal Citation: MD Lab & Emp Code § 8-201 (2019)
(a) Employment is presumed to be covered employment if:
(1) regardless of whether the employment is based on the common law relation of master and servant, the employment is performed:
(i) for wages; or
(ii) under a contract of hire that is written or oral or express or implied; and
(2) the employment is performed in accordance with § 8–202 of this subtitle.
(b) 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.
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