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§ 3-903.1. Scope of presumption of employer-employee relationship

West's Annotated Code of MarylandLabor and EmploymentEffective: July 1, 2012

West's Annotated Code of Maryland
Labor and Employment
Title 3. Employment Standards and Conditions (Refs & Annos)
Subtitle 9. Workplace Fraud (Refs & Annos)
Effective: July 1, 2012
MD Code, Labor and Employment, § 3-903.1
§ 3-903.1. Scope of presumption of employer-employee relationship
Currentness
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.

Credits

Added by Acts 2012, c. 206, § 1, eff. July 1, 2012; Acts 2012, c. 207, § 1, eff. July 1, 2012.
MD Code, Labor and Employment, § 3-903.1, MD LABOR & EMPLY § 3-903.1
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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