{"data":{"id":"us-md/md.-code-labor-and-employment-3-903.1","jurisdiction":"us-md","citation":"Md. Code, Labor and Employment § 3–903.1","heading":"","body":"The presumption that an employer–employee relationship exists under § 3–903(c)(1) of this subtitle does not apply if:\n(1) an employer produces for inspection by the Commissioner:\n(i) a written contract, signed by the employer and business entity, that:\n1. describes the nature of the work to be performed by the business entity;\n2. describes the remuneration to be paid for the work performed by the business entity; and\n3. includes an acknowledgment by the business entity of the business entity’s obligations under this article to:\nA. withhold, report, and remit payroll taxes on behalf of all employees working for the business entity;\nB. pay unemployment insurance taxes for all employees working for the business entity; and\nC. maintain workers’ compensation insurance;\n(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;\n(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\n(iv) proof that the business entity holds all occupational licenses required by State and local authorities for the work performed; and\n(2) the employer provided to each individual classified as an independent contractor or exempt person a written notice under § 3–914 of this subtitle.","path":["Article - Labor and Employment"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle\u0026section=3-903.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:38Z","sha256":"2acd1a8e0d20c1de49eba61f3449be006d026c75fbbf74d7446fea98ec8a34f4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-labor-and-employment-3-903","next":"us-md/md.-code-labor-and-employment-3-904"},"notice":"GroundRules: Original legal text. Not legal advice."}