Federal & State Regulations | Unemployment - Maryland | J. J. Keller® Compliance Network

Summary of differences between federal and state regulations

Coverage

Maryland state unemployment law covers employers of one or more workers at any time for any period of time.

Workers are considered employees unless:

The worker is free from control or direction in the performance of the work under the contract of service and in fact;
The service is performed either outside the usual course of the business for which it is performed or is performed outside of all places of business of the enterprise for which it is performed; and
The individual is customarily engaged in an independent trade, occupation, profession, or business.

Exclusions from the definition of employment include:

Insurance agents on commission,
Real estate agents on commission,
Casual labor not in the course of employers business, and
Part-time service for nonprofit organizations exempt from federal income tax.

The following student employment is excluded from coverage:

Student nurses and interns in employ of a hospital, and
Students working for schools.

State coverage is required for services performed for religious, charitable, or educational nonprofit organizations. Although coverage is required only for those organizations employing four or more workers in 20 weeks, a number of states have provisions that cover smaller nonprofit organizations as well. Maryland has expanded coverage provisions beyond federal requirements.

Effective June 1, 2008, employees may be eligible for unemployment benefits when they voluntarily leave employment to follow a spouse who serves in the U.S. military.