S.D. Admin. R. 20:06:58:33

Current through Register Vol. 51, page 57, November 12, 2024

Section 20:06:58:33 - Determining employer size

For purposes of § 20:06:58:32:

(1) All persons treated as a single employer under subsections (b), (c), (m), and (o) of the Internal Revenue Code of 1986, codified at 26 U.S.C. 414, are treated as one employer;

(2) If an employer was not in existence throughout the preceding calendar year, whether it is a small employer is determined based on the average number of employees the employer reasonably expects to employ on business days during the current calendar year; and

(3) Any reference to an employer for purposes of the small employer exemption includes a reference to a predecessor of the employer.

S.D. Admin. R. 20:06:58:33

41 SDR 93, effective 12/3/2014.

General Authority: SDCL 58-17-87, 58-18-79, 58-18-79(15).

Law Implemented: SDCL 58-17-87, 58-18-79, 58-18-80.