Maryland Contractors & Landscapers
Employee - Independent Contractor Classification (SB 909)
- Applies to construction and landscaping businesses - for now.
- Creates presumption that work performed by an individual paid by an employer creates an employee classification (not contractor).
- Investigation procedures and penalties for non-compliance.
- Labor and industry classifications, workers' compensation coverage, and SUTA.
- Note implications for state unemployment tax (but see DLLR's current "ABC test").
- Note possible implications for income tax withholding (the comptroller's office is to use its own rules).
- Note differences between this bill and ABC test and IRS classification criteria.
