§ 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.

HISTORY: 2012, chs. 206, 207.