For the purpose of subdivision 61-6-1(5), wages shall be counted as wages for insured work for benefit purposes with respect to any benefit year only if the benefit year begins subsequent to the date on which the employer from whom the wages were earned has satisfied the conditions of §§ 61-1-4 to 61-1-9, inclusive, or §§ 61-5-3 to 61-5-5, inclusive, and §§ 61-5-32 and 61-5-33, with respect to becoming an employer.
SDCL 61-6-7