Sections 621-A and 622 do not apply to an employee of a limited liability partnership and do not apply to an employee of an S corporation or a cooperative corporation or association if the employee is a stockholder of the corporation or association, unless the employee requests the association or corporation to pay that employee in accordance with section 621-A. Except as provided in section 621-A, subsection 3, 4 and 5, a corporation, contractor, person or partnership may not by a special contract with an employee or by any other means exempt itself from this section and sections 621-A and 622. [PL 2023, c. 124, §4 (AMD).]
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