§393-5  Excluded services. 
"Employment" as defined in section 393-3 does not include:



(1)  Service performed by an individual in the employ
of an employer who, by the laws of the United States, is responsible for care
and cost in connection with such service;



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



(3)  Service performed in the employ of a voluntary
employee's 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 benefits of any
private shareholder or individual;



(4)  Service performed by an individual for an
employer as an insurance agent or as an insurance solicitor if all service
performed by the individual for the employer is performed for remuneration by
way of commission;



(5)  Service performed by an individual for an
employer as a real estate salesperson or as a real estate broker if all service
performed by the individual for the employer is performed for remuneration by
way of commission;



(6)  Service performed by an individual who, pursuant
to the Federal Economic Opportunity Act of 1964, is not subject to the
provisions of law relating to federal employment, including unemployment
compensation; and



(7)  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 and amended from time to time 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. [L 1974, c 210, pt of §1; am L
1978, c 110, §6; gen ch 1985; am L 1987, c 339, §4; am L 1989, c 217, §2; gen
ch 1993; am L 2007, c 259, §9]