Md. Code, Labor and Employment § 8-208
Md. Code, Labor and Employment § 8-208
in effect(a) Except as otherwise provided in this subtitle, employment is covered employment if the employment is:
(1) performed for a charitable, educational, religious, or other organization; and
(2) excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(8) of the Act.
(b) Employment is not covered employment if the employment is performed for:
(1) a church or an association or convention of churches; or
(2) an organization that is:
(i) operated primarily for religious purposes; and
(ii) controlled, operated, principally supported, or supervised by a church or an association or convention of churches.
(c) Employment is not covered employment if the employment is performed by:
(1) a commissioned, licensed, or ordained minister of a church in the exercise of the ministry; or
(2) a member of a religious order in the exercise of duties required by the order.
(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:
(1) § 501(a) of the Internal Revenue Code unless the organization is described in § 401(a) of the Internal Revenue Code; or
(2) § 521 of the Internal Revenue Code.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gle§ion=8-208&enactments=falseFetched: 10/17/2026