(a) Employment is presumed to be covered employment if:
(1) regardless of whether the employment is based on the common law relation of master and servant, the employment is performed:
(i) for wages; or
(ii) under a contract of hire that is written or oral or express or implied; and
(2) the employment is performed in accordance with § 8-202 of this subtitle.
(b) To overcome the presumption of employment, an employing unit shall establish that the person performing services is an independent contractor in accordance with § 8-205 of this subtitle or is specifically exempted under this subtitle.