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§ 8.5-101. Definitions

West's Annotated Code of MarylandLabor and EmploymentEffective: July 1, 2019

West's Annotated Code of Maryland
Labor and Employment
Title 8.5. Health Care Payroll Assessment (Refs & Annos)
Effective: July 1, 2019
MD Code, Labor and Employment, § 8.5-101
§ 8.5-101. Definitions
In general
(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.
Health insurance costs
(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.
(f) “Wages” has the meaning stated in § 10-905 of the Tax--General Article.


Added by Acts 2006, c. 1, § 1, eff. Jan. 1, 2007; Acts 2006, c. 3, § 1, eff. Jan. 1, 2007; Acts 2019, c. 8, § 5.
MD Code, Labor and Employment, § 8.5-101, MD LABOR & EMPLY § 8.5-101
Current through legislation effective through May 9, 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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