Virtually all employers are covered by Maryland's Unemployment Insurance Law (MD Labor and Employment Code Sec. 8-101 et seq.), including:
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• Employers of domestics, if wages paid totaled $1,000 or more during any calendar quarter of the current or preceding year
• Agricultural employers, if they paid wages of $20,000 or more during any calendar quarter of the current or preceding year or employed 10 or more people for at least 20 different weeks
• Nonprofit employers that employed one or more persons and paid $50 or more in wages in a calendar quarter during the current or preceding calendar year
• Employers subject to the Federal Unemployment Tax Act (FUTA)
Employment not covered includes services performed:
• Outside the usual course of the employer's trade or business
• By associate real estate brokers or real estate salespersons for a licensed real estate broker if paid by commission
• By insurance producers if paid by commission
• By yacht salespersons for a licensed trader if paid by commission
• In the employ of a son, daughter, or spouse, or by a child under the age of 21 in the employ of a parent
• By employees covered by the Railroad Unemployment Insurance Act
• By newspaper and shopping-news carriers under the age of 18, except in delivery for subsequent distribution
• By student nurses in the employ of a hospital or training school who are regularly attending a state-approved training school, and interns who have finished 4 years at a state-approved medical school
• By students working for the school they attend or in a work-study program
• By the spouse of a student employed by ...