Virtually all employers are covered by Maryland's Unemployment Insurance Law (MD Labor and Employment Code Sec. 8-101 et seq.), including, for example:
• Most employers that employed one or more persons at any time during the current or preceding calendar year;
• 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; and
• Employers subject to the Federal Unemployment Tax Act (FUTA) (MD Labor and Employment Code Sec. 8-101et seq.).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate and insurance salespersons;
• Newspaper distributors who are minors; and
• Casual laborers (MD Labor and Employment Code Sec. 8-201 et seq.).