§ 8-214

Employment that an individual performs that is not in the course of the business or trade of the individual’s employer is not covered employment unless:

(1) during a calendar quarter, the employer pays cash compensation of at least $50 for the employment; and

(2) the employment is performed by an individual whom the employer regularly employs to perform the employment during a part of each of at least 24 days during the calendar quarter or the preceding calendar quarter.