§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 collegeclub, or local chapter of a college fraternity or sorority, performed in anycalendar quarter by an individual if the cash remuneration paid by the employerfor such service is less than $225;

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

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

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

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

(4) Service performed by an individual in (or as anofficer 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 vegetablelife, including service performed as an ordinary incident thereto, except:

(A) The service performed in connection with avessel of more than ten net tons (determined in the manner provided fordetermining the register tonnage of merchant vessels under the laws of theUnited States);

(B) The service performed in connection with avessel of ten net tons or less (determined in the manner provided fordetermining the register tonnage of merchant vessels under the laws of theUnited States) by an individual who is employed by an employer who, for someportion in each of twenty different calendar weeks in either the current orpreceding calendar year, had in the employer's employ one or more personsperforming the service, whether or not the weeks were consecutive and whetheror not the same individuals performed the service in each week; and

(5) Service performed by an individual in the employof the individual's son, daughter, or spouse, and service performed by a childunder 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 ofthe United States from the contributions imposed by this chapter;

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

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

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

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

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

(C) The service is performed by a dulyordained, commissioned, or licensed minister or licensed minister of a churchin the exercise of the minister's ministry or by a member of a religious orderin the exercise of nonsecular duties required by the order; or

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

(10) Service performed in the employ of a voluntaryemployees' 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 (otherthan through such payments) to the benefit of any private shareholder orindividual; and

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

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

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

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

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

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

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

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

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

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

(16) Service performed by an individual under the ageof eighteen in the delivery or distribution of newspapers or shopping news, notincluding delivery or distribution to any point for subsequent delivery ordistribution;

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

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

(19) Domestic in-home and community-based services forpersons with developmental disabilities and mental retardation under themedicaid home and community-based services program pursuant to Title 42 Code ofFederal Regulations Sections 440.180 and 441.300, and Title 42 Code of FederalRegulations, Part 434, Subpart A, as amended, and identified as chore, personalassistance and habilitation, residential habilitation, supported employment,respite, and skilled nursing services, as the terms are defined by thedepartment of human services, performed by an individual whose services arecontracted by a recipient of social service payments and who voluntarily agreesin writing to be an independent contractor of the recipient of social servicepayments;

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

(21) Service performed by an individual for anemployer as a real estate salesperson or as a real estate broker, if all theservice performed by the individual for the employer is performed forremuneration 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 ch1993; am L 1996, c 94, §4; am L 2003, c 212, §6; am L 2007, c 259, §8]