{"data":{"id":"us-md/md.-code-labor-and-employment-8-208","jurisdiction":"us-md","citation":"Md. Code, Labor and Employment § 8–208","heading":"","body":"(a) Except as otherwise provided in this subtitle, employment is covered employment if the employment is:\n(1) performed for a charitable, educational, religious, or other organization; and\n(2) excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.\n(b) Employment is not covered employment if the employment is performed for:\n(1) a church or an association or convention of churches; or\n(2) an organization that is:\n(i) operated primarily for religious purposes; and\n(ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches.\n(c) Employment is not covered employment if the employment is performed by:\n(1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or\n(2) a member of a religious order in the exercise of duties required by the order.\n(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:\n(1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or\n(2) § 521 of the Internal Revenue Code.","path":["Article - Labor and Employment"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle\u0026section=8-208","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:38Z","sha256":"e3dbf96f10022a15c404c3cd52db5007a40bd5ee2c4427847d53c9c0ba8f0d8b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-labor-and-employment-8-207","next":"us-md/md.-code-labor-and-employment-8-209"},"notice":"GroundRules: Original legal text. Not legal advice."}