Current with changes from the 2024 Legislative Session
Section 3-903.1 - Presumption that employer-employee relationship exists inapplicable in certain situationsThe 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; and3. 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; andC. 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.