Sec 23-617. Exempt employment; definition

"Exempt employment" means employment not considered in determining whether an employing unit constitutes an "employer" under this chapter and includes:

1. Agricultural labor as defined in section 23-603 unless the labor is performed for an employing unit that after December 31, 1977 either:

(a) For some portion of a day, but not necessarily simultaneously, in each of twenty different calendar weeks, whether or not the weeks are or were consecutive, in either the current or the preceding calendar year, employed in agricultural labor at least ten individuals irrespective of whether the same individuals were employed in each day.

(b) In any calendar quarter in either the current or preceding calendar year paid cash wages of twenty thousand dollars or more for agricultural labor.

2. Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority unless performed after December 31, 1977, for an employing unit that in any calendar quarter in either the current or preceding calendar year paid cash wages of one thousand dollars or more to individuals employed in that service.

3. Service performed on or in connection with a vessel or aircraft that is not an American vessel or American aircraft, if the employee is employed on and in connection with the vessel or aircraft when outside the United States.

4. Service performed by an individual in the employ of the individual's son, daughter, or spouse, and service performed by an individual under twenty-one years of age in the employ of the individual's father or mother.

5. Service performed in the employ of the United States government or an instrumentality of the United States that is wholly or partially owned by the United States or that is exempt from the tax imposed by section 3301 of the federal internal revenue code, except that to the extent Congress shall permit states to require instrumentalities of the United States to make payments into an unemployment fund under a state unemployment compensation law, all of the provisions of this chapter shall be applicable to the instrumentalities, in the same manner, to the same extent and on the same terms as to all other employers, employing units, individuals and services, but if this state is not certified for any year by the secretary of labor of the United States under section 3304 of the federal internal revenue code, the payments required of the instrumentalities with respect to the year shall be refunded by the department from the fund in the same manner and within the same period as is provided in section 23-742 with respect to contributions erroneously collected.

6. Service performed in the employ of another state, or any political subdivision of another state, or an instrumentality of another state or another state's political subdivision that is wholly owned by one or more other states or political subdivisions and that exercises only governmental as distinguished from proprietary functions, and service performed in the employ of any political subdivisions of this or any other state to the extent the instrumentality, with respect to the service, is exempt under the Constitution of the United States from the tax imposed by section 3301 of the federal internal revenue code, except that part of the service performed in the employ of any of the foregoing that is "employment" under section 23-615, subsection A, paragraph 6, 7 or 8. But any state, or a political subdivision of a state, or instrumentality of any one or more of the foregoing that is wholly owned by one or more states or political subdivisions may elect coverage whether or not the service performed is governmental or proprietary for any state or political subdivision thereof or any instrumentality thereof or any department thereof in the manner prescribed and subject to the terms of section 23-725, and election may exclude any services described in section 23-615, subsection B. This state or any instrumentality or political subdivision of this state may appropriate funds to pay contributions or payments in lieu of contributions as required by this chapter.

7. Service with respect to which unemployment compensation is payable under an unemployment compensation system established by an act of Congress.

8. Service performed in any calendar quarter in the employ of an organization exempt from income tax under section 501(a) (other than an organization described in section 401(a)) or under section 521 of the federal internal revenue code, if the remuneration for such service is less than fifty dollars.

9. Service performed in the employ of a school, college or university, if the service is performed either:

(a) By a student enrolled and regularly attending classes at the school, college or university.

(b) By the spouse of a student if the spouse is advised at the time the spouse commences to perform the service that the employment is provided under a program to provide financial assistance to the student by the school, college or university and the employment will not be covered by any program of unemployment compensation.

10. Service performed in the employ of a corporation, community chest fund, or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of a private shareholder or individual, no substantial part of the activities of which is carrying on propaganda or otherwise attempting to influence legislation, and that does not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of any candidate for public office; provided that services performed in the employ of an organization operated for the primary purpose of carrying on a trade or business for profit shall not be exempt on the ground that all of its profits are payable to one or more organizations exempt under this paragraph, and further provided that services exempt under this paragraph shall not include services performed for an employing unit with respect to which the employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment compensation fund, and further provided that services exempt under this paragraph shall not include services that are "employment" under section 23-615, subsection B, paragraph 6, 7 or 8.

11. Services performed as a student nurse in the employ of a hospital or a nurses' training school by an individual enrolled and regularly attending classes in a nurses' training school chartered or approved pursuant to state law, and service performed as an interne 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.

12. Service performed by an individual for an employing unit as an insurance producer, if all service performed by the individual for the employing unit is performed for remuneration solely by way of commission.

13. 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, and service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers under an arrangement by which the newspapers or magazines are to be sold by the individual at a fixed price, the individual's compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to the individual, whether or not the individual is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back.

14. Service performed by an individual for an employing unit as a licensed real estate broker or a licensed cemetery broker or a licensed real estate salesman or licensed cemetery salesman, if all service performed by the individual for the employing unit is performed for remuneration solely by way of commission, except that any service performed as a real estate broker, a cemetery broker, a real estate salesman or a cemetery salesman for an employing unit to which the provisions of section 23-750 apply is not exempt employment.

15. Service performed in the employ of a foreign government including service as a consular or other officer or employee or a nondiplomatic representative.

16. Service performed in the employ of an instrumentality wholly owned by a foreign government if both:

(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 of the United States government.

(b) The department finds that the United States secretary of state has certified 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 of the United States government.

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 employing unit during the period covered by the employing unit's duly approved election are deemed to be performed entirely within the agency's state.

18. Casual labor not in the course of the employer's trade or business.

19. Service performed by an individual for an employing unit as a securities salesman, if all such service performed by the individual for the employing unit is performed for remuneration solely by way of commission, except that any service performed as a securities salesman for an employing unit to which the provisions of section 23-750 apply is not exempt employment.

20. During any period in which it does not meet the definition of employment in section 23-615, subsection A, paragraph 10, service performed by an individual who is enrolled at a nonprofit or public educational institution that normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where the institution's educational activities are carried on as a student in a full-time program, and taken for credit at the institution, which combines academic instruction with work experience, if the service is an integral part of the program, and the institution has so certified to the employer, except that this paragraph shall not apply to service performed in a program established for or on behalf of an employer or group of employers.

21. Service performed in the employ of a hospital if the service is performed by a patient of the hospital.

22. Service performed by individuals solely to the extent that the compensation includes commissions, overrides or profits realized on sales primarily resulting from the in-person solicitation of orders for or making sales of consumer goods in the home, except that any service performed by an individual for an employing unit to which the provisions of section 23-750 apply is not exempt employment.

23. Services performed by an individual for an employing unit in the preparation of tax returns and related schedules and documents, if all services are performed for remuneration solely by way of commissions, independent of the control of the employing unit, other than that required by the internal revenue service for correct preparation of the returns, except that any service performed by an individual for an employing unit to which the provisions of section 23-750 apply is not exempt employment.