§392-5 - Excluded services.

§392-5 Excluded services.
"Employment" as defined in section 392-3 shall not include:

(1) Domestic service in a private home, local college
club, or local chapter of a college fraternity or sorority, performed in any
calendar quarter by an individual if the cash remuneration paid by the employer
for such service is less than $225;

(2) Service not in the course of the employer's trade
or business performed in any calendar quarter by an individual, unless the cash
remuneration paid for the service is $50 or more and the service is performed
by an individual who is regularly employed by the employer to perform the
service. An individual shall be deemed to be regularly employed to perform
service not in the course of the employer's trade or business during a calendar
quarter only if:

(A) On each of some twenty-four days during
the quarter the individual performs the service for some portion of the day; or

(B) The individual was regularly employed, as
determined under subparagraph (A), by the employer in the performance of the
service during the preceding calendar quarter;

(3) Service performed on or in connection with a
vessel not an American vessel, if the individual performing the service is
employed on and in connection with the vessel when outside the United States;

(4) Service performed by an individual in (or as an
officer or member of the crew of a vessel while it is engaged in) the catching,
taking, harvesting, cultivating, or farming of any kind of fish, shellfish,
crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable
life, including service performed as an ordinary incident thereto, except:

(A) The service performed in connection with a
vessel of more than ten net tons (determined in the manner provided for
determining the register tonnage of merchant vessels under the laws of the
United States);

(B) The service performed in connection with a
vessel of ten net tons or less (determined in the manner provided for
determining the register tonnage of merchant vessels under the laws of the
United States) by an individual who is employed by an employer who, for some
portion in each of twenty different calendar weeks in either the current or
preceding calendar year, had in the employer's employ one or more persons
performing the service, whether or not the weeks were consecutive and whether
or not the same individuals performed the service in each week; and

(5) Service performed by an individual in the employ
of the individual's son, daughter, or spouse, and service performed by a child
under the age of twenty-one in the employ of the child's father or mother;

(6) Service performed in the employ of the United States government or an instrumentality of the United States exempt under the Constitution of
the United States from the contributions imposed by this chapter;

(7) Service performed in the employ of any other
state, or any political subdivision thereof, or any instrumentality of any one
or more of the foregoing that is wholly owned by one or more such states or
political subdivisions; and any service performed in the employ of any
instrumentality of one or more other states or their political subdivisions to the
extent that the instrumentality is, with respect to such service, exempt from
the tax imposed by section 3301 of the Internal Revenue Code of 1986;

(8) Service with respect to which temporary
disability compensation is payable for sickness under a temporary disability
insurance system established by an act of Congress;

(9) Service performed in any calendar quarter in the
employ of any nonprofit organization exempt from income tax under section 501
of the Internal Revenue Code of 1986, if:

(A) The remuneration for such service is less
than $50;

(B) The service is performed by a student who
is enrolled and is regularly attending classes at a school, college, or
university;

(C) The service is performed by a duly
ordained, commissioned, or licensed minister or licensed minister of a church
in the exercise of the minister's ministry or by a member of a religious order
in the exercise of nonsecular duties required by the order; or

(D) The service is performed for a church by
an employee who fails to meet the eligibility requirements of section 392-25;

(10) Service performed in the employ of a voluntary
employees' beneficiary association providing for the payment of life, sick,
accident, or other benefits to the members of the association or their dependents,
if:

(A) No part of its net earnings inures (other
than through such payments) to the benefit of any private shareholder or
individual; and

(B) Eighty-five per cent or more of its income
consists of amounts collected from members and amounts contributed by the
employer of the members for the sole purpose of making such payments and
meeting expenses;

(11) Service performed in the employ of a voluntary
employees' beneficiary association providing for the payment of life, sick,
accident, or other benefits to the members of the association or their
dependents or their designated beneficiaries, if:

(A) Admission to membership in the association
is limited to individuals who are officers or employees of the United States government; and

(B) No part of the net earnings of the
association inures (other than through such payments) to the benefit of any
private shareholder or individual;

(12) Service performed in the employ of a school,
college, or university, not exempt from income tax under section 501 of the
Internal Revenue Code of 1986, if the service is performed by a student who is
enrolled and is regularly attending classes at the school, college, or
university;

(13) Service performed in the employ of any
instrumentality wholly owned by a foreign government, if:

(A) The service is of a character similar to
that performed in foreign countries by employees of the United States government or of an instrumentality thereof; and

(B) The United States Secretary of State has
certified or certifies to the United States Secretary of the Treasury that the
foreign government, with respect to whose instrumentality exemption is claimed,
grants an equivalent exemption with respect to similar service performed in the
foreign country by employees of the United States government and of
instrumentalities thereof;

(14) Service performed as a student nurse in the
employ of a hospital or a nurses' training school by an individual who is
enrolled and is regularly attending classes in a nurses' training school chartered
or approved pursuant to state law; and service performed as an intern in the
employ of a hospital by an individual who has completed a four years' course in
a medical school chartered or approved pursuant to state law;

(15) Service performed by an individual for an
employer as an insurance producer, if all such service performed by the
individual for the employer is performed for remuneration solely by way of
commission;

(16) Service performed by an individual under the age
of eighteen in the delivery or distribution of newspapers or shopping news, not
including delivery or distribution to any point for subsequent delivery or
distribution;

(17) Service covered by an arrangement between the
department and the agency charged with the administration of any other state or
federal unemployment compensation law pursuant to which all services performed
by an individual for an employer during the period covered by the employer's
duly approved election, are deemed to be performed entirely within the agency's
state;

(18) Service performed by an individual who, pursuant
to the Federal Economic Opportunity Act of 1964, is not subject to the federal
laws relating to unemployment compensation;

(19) Domestic in-home and community-based services for
persons with developmental disabilities and mental retardation under the
medicaid home and community-based services program pursuant to Title 42 Code of
Federal Regulations Sections 440.180 and 441.300, and Title 42 Code of Federal
Regulations, Part 434, Subpart A, as amended, and identified as chore, personal
assistance and habilitation, residential habilitation, supported employment,
respite, and skilled nursing services, as the terms are defined by the
department of human services, performed by an individual whose services are
contracted by a recipient of social service payments and who voluntarily agrees
in writing to be an independent contractor of the recipient of social service
payments;

(20) Service performed by a vacuum cleaner salesperson
for an employing unit, if all such services performed by the individual for
such employing unit are performed for remuneration solely by way of commission;
or

(21) Service performed by an individual for an
employer as a real estate salesperson or as a real estate broker, if all the
service performed by the individual for the employer is performed for
remuneration solely by way of commission. [L 1969, c 148, pt of §1; am L 1973,
c 108, §1; am L 1978, c 110, §5; am L 1982, c 194, §3; gen ch 1985; am L 1987,
c 339, §4 and c 345, §4; am L 1988, c 141, §35; am L 1990, c 321, §3; gen ch
1993; am L 1996, c 94, §4; am L 2003, c 212, §6; am L 2007, c 259, §8]