Md. Code Regs. 09.32.01.20 - Covered Employment when Service Is Not Performed Entirely within the State
A.
Localized Service. A person is engaged in covered employment in the State when
the person's service is localized within the State. Service is localized when
it is performed:
(1) Entirely within the
State.
(2) Both within and outside
the State, but the service performed outside the State is incidental to the
service performed within the State. Service is incidental if it is temporary or
transitory in nature, or consists of isolated transactions.
B. In determining whether the
service of a worker is incidental or transitory, the Secretary shall consider
the:
(1) Intention of the employing unit and
employee as to whether the service is an isolated transaction or a regular part
of the employee's work;
(2)
Intention as to whether the employee will return to the State upon completion
of the work outside the State; and
(3) Length of service with the employing unit
within the State as compared to the length of service outside the
State.
C. Base of
Operations.
(1) A person is engaged in
covered employment in this State when the person's service is not localized in
any state, but some services are performed in the State and the person's base
of operations is in the State.
(2)
The base of operations is the place or fixed center, of more or less permanent
nature, from which the employee starts work and to which he or she customarily
returns in order to receive instructions from the employing unit or
communications from customers or other persons, to replenish stocks and
materials, to repair equipment, or to perform other functions necessary to the
exercise of the employee's trade or profession.
(3) The base of operations may be the
employee's business office, or the employment contract may specify a particular
place at which the employee is to receive directions and
instructions.
D. Place
From Which Service is Directed or Controlled.
(1) A person is engaged in covered employment
in this State when the person's service is not localized in any state and the
person has no base of operations, or if the base of operations is in a state in
which the employee performs no service, or if the base of operations moves from
state to state, but the person's service is directed or controlled from this
State.
(2) The place from which a
person's service is directed or controlled is the place at which the basic
authority exists and from which the general control emanates.
E. Place of Residence. When
application of A-----D of this regulation does not establish where the person's
employment is covered, a person is engaged in covered employment in this State
if the person's residence is in this State, provided some of the service is
performed in this State.
F.
Reciprocal Coverage Agreement.
(1) When
application of A-----E of this regulation does not establish where the person's
employment is covered, a person is engaged in covered employment in this State
if the employing unit elects to cover in this State all the person's service
either through an election of coverage or under a reciprocal coverage
agreement.
(2) Under the reciprocal
coverage agreement the service may be covered in this State if:
(a) Some part of the person's service is
performed in this State;
(b) The
person's residence is in this State; or
(c) The employer maintains a place of
business in this State.
Notes
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