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§ 8-212. Employment for government

West's Annotated Code of MarylandLabor and Employment

West's Annotated Code of Maryland
Labor and Employment
Title 8. Unemployment Insurance (Refs & Annos)
Subtitle 2. Scope of Title (Refs & Annos)
MD Code, Labor and Employment, § 8-212
§ 8-212. Employment for government
Currentness
Federal government
(a) Employment is not covered employment if the employment is performed for the United States government or except to the extent that Congress permits to be covered, the employment is performed for an instrumentality of the United States that is exempt under the United States Constitution from contributions.
Foreign government
(b)(1) Employment performed for a foreign government, including employment as a consular or other officer or employee or nondiplomatic representative, is not covered employment.
(2) Employment performed for an instrumentality that a foreign government wholly owns is not covered employment if:
(i) the employment is of a character similar to that performed in the foreign country by employees of the United States government or an instrumentality of the United States government; and
(ii) the Secretary finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government whose instrumentality claims exemption from the tax imposed by this title grants an equivalent exemption for similar employment performed in the foreign country by employees of the United States government and instrumentalities of the United States government.
State government
(c)(1) Except as provided in this subtitle, employment performed for a governmental entity of a state is covered employment if the employment is excluded from the definition of “employment” in the Federal Unemployment Tax Act1 solely by § 3306(c)(7) of the Act.
(2) Employment performed for a governmental entity is not covered employment if performed:
(i) as an elected official;
(ii) as a member of a legislative body, a judicial body, the State National Guard, or the Air National Guard;
(iii) as a temporary employee in case of an earthquake, flood, fire, snow, storm or similar emergency;
(iv) in a position that, under the laws of the State, is designated a major nontenured advisory or policymaking position;
(v) in an advisory or policymaking position that ordinarily requires 8 hours or less of work each week; or
(vi) as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000.

Credits

Added by Acts 1991, c. 8, § 2, eff. Oct. 1, 1991. Amended by Acts 1992, c. 22, § 1; Acts 1993, c. 5, § 1; Acts 1998, c. 747, § 1, eff. Oct. 1, 1998.
Formerly Art. 95A, § 20.

Footnotes

1
Aug. 16, 1954, ch. 736, 68A Stat. 439, codified at 26 U.S.C.A. § 3301 et seq.
MD Code, Labor and Employment, § 8-212, MD LABOR & EMPLY § 8-212
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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