§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.