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Maryland Code, Labor and Employment § 8-208

Current as of December 31, 2021 | Updated by FindLaw Staff

(a) Except as otherwise provided in this subtitle, employment is covered employment if the employment is:

(1) performed for a charitable, educational, religious, or other organization; and

(2) excluded from the definition of “employment” in the Federal Unemployment Tax Act  1 solely by § 3306(c)(8) of the Act.

(b) Employment is not covered employment if the employment is performed for:

(1) a church or an association or convention of churches; or

(2) an organization that is:

(i) operated primarily for religious purposes; and

(ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches.

(c) Employment is not covered employment if the employment is performed by:

(1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or

(2) a member of a religious order in the exercise of duties required by the order.

(d) During any calendar quarter in which the compensation is less than $50, the employment is not covered employment if it is performed for an organization that is exempt from income tax under:

(1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or

(2) § 521 of the Internal Revenue Code.

1 Aug. 16, 1954, ch. 736, 68A Stat. 439, codified at 26 U.S.C.A. § 3301 et seq.
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Cite this article: FindLaw.com - Maryland Code, Labor and Employment § 8-208 - last updated December 31, 2021 | https://codes.findlaw.com/md/labor-and-employment/md-code-labor-and-emply-sect-8-208/

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