1178

LAWS OF MARYLAND

Ch. 134

compensation payments made by employers are not

included in the definition of wages under the

Unemployment Insurance Law; and    making this Act an
emergency measure.

BY repealing and reenacting, with amendments,

Article 95A - Unemployment Insurance Law

Section 20(n)(6)

Annotated Code of Maryland

(1979 Replacement Volume and 1980 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 95A - Unemployment Insurance Law

20.

As used in this article, unless the context clearly
requires otherwise:

(n) "Wages" means all remuneration for personal
services, including commissions and bonuses and the cash
value of all compensation in any medium other than cash.
The reasonable cash value of compensation in any medium
other than cash shall be estimated and determined in
accordance with rules prescribed by the Executive Director.
Amounts paid to traveling salesmen or other individuals as
allowance or reimbursement for traveling or other expenses
incurred on the business of the employing unit shall be
deemed to constitute wages only to the extent of the excess
of those amounts over the expenses actually incurred and
accounted for by the individual to his employing unit.
"Wages" does not include:

(6) [The] WITH RESPECT TO REMUNERATION PAID TO
AN EMPLOYEE FOR DOMESTIC SERVICE IN A PRIVATE HOME OF THE
EMPLOYER OR FOR AGRICULTURAL LABOR, THE payment by an
employer (without deduction from the remuneration of the
employee) of the tax imposed upon an employee under § 3101
of the federal Internal Revenue Code; or of any payment
required from an employee under a state unemployment
insurance law;

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote supported by
three-fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved April 28, 1981.