Section 702-1-II - [Effective 1/1/2025] CoverageA. Covered employees are: 1. Employees who earn wages paid in the State.a. "Wages paid in the State" means all remuneration for personal services, including tips and gratuities, severance and terminal pay, commissions, and bonuses, but does not include remuneration for services performed by an independent contractor as defined by 26 M.R.S. §1043 (11) (E). "Wages" are calculated in the same manner as Maine unemployment wages in 26 M.R.S. §1043(19)(B-E) except that employees subject to wages include all employees with the exception of Section II (B) of these rules, and excludes wages above the base limit established annually by the federal Social Security Administration for purposes of the federal Old-Age, Survivors, and Disability Insurance program limits pursuant to 42 U.S.C. § 430. Wages include remuneration for services performed in the State or wages which are otherwise subject to Maine unemployment tax pursuant to 26 M.R.S. §1043 (11) (A) and (D).2. Individuals who elect coverage as set forth in the Act and in this rule.B. The following types of employment are not covered by this Act:1. Any employee subject to the Railroad Unemployment Insurance Act, 45 U.S.C. §§ 351- 369, (eff. Nov. 10, 1988).2. Incarcerated persons earning wages in a Maine correctional facility established in 34-A M.R.S. §1001 (6) or a detention facility established in 34-A M.R.S. §1001 (8-A).3. Students that are earning wages as part of the federal Work-study Program and are enrolled in any University of Maine system established in 20-A M.R.S. §10901, a community college established in 20-A M.R.S. §12714, or any other public or private higher educational institution in the State of Maine.4. Individuals who volunteer for an employer or governmental entity if the volunteer: a. Performs hours of service for the employer or governmental entity for civic, charitable or humanitarian reasons, without promise, expectation or receipt of compensation for services rendered. Although a volunteer may receive no compensation, a volunteer may be paid expenses, reasonable benefits or a nominal fee to perform such services;b. Offers services freely and without pressure or coercion, direct or implied, from an employer; andc. Is not otherwise employed by the same employer or governmental entity to perform the same type of services as those for which the individual proposes to volunteer.5. Employees of the federal government, including employees of the United States Postal Service.12-702 C.M.R. ch. 1, § II