Maryland Statutes
Subtitle 9 - Workplace Fraud
Section 3-903.1 - Presumption That Employer-Employee Relationship Exists Inapplicable in Certain Situations

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.

Structure Maryland Statutes