The Waterbury Democrat., 1941-06-19
FOowins OsReu us Administration of ths office will become effective June 29 S4i

70 ot tme SeGFStuFy 0T D ployer to an employee on account of diamissal-that is, involuntary separation from the service of the employer rroviSsa ,S. SciSGSd S@SIoysr sr0m ia nUr Wasis isEaiHy yS'SSH bound by contract. statute, or otherwise. to make such Any paymsnts made by an em- ployoe who Ia on leave of absence for military training are excluded ployer is not legally bound by cons make such payments. The term wages" does not include the ployer twithout deduction from imbursemont from, the employeo) of tho omployee's tax imposed by section 1A00 of the Federal 1nsur. mace Contributions Act.
 The term wages" does not inc clude the amount of any. payment made to, or on behalf of. an ems abolished by an employer which makes provision for hls employees generally, or for Q class or classes of his employees (lncludlng any amount paid by an employer for insurance or Anuutlob VT luto U fund to provide for any such pny- ment) on account of (Al retire. ment, (B) sickness or accident dls- ability, (C) medical and hospitall- xation expenses in connection with sickness and accident disability, or (D) death. The plan or system es- provide for payments on account of all tho specified Items, but such plan or system may provide for any one or more of such Items. It Is immaterial, for purposes of this exclusion, whether tho amount or possibility of such benefit payments ing tho amount of an employee's remuneration or whether such pay- ments are required. expressly or impliedly, by the contract of hire' Regulation IF, EMp1OYEEs BE. Nor PREVIOUSLY SUBJECT
 Section 1335e of the law provides;
 ". An employer not previously
 subject to this chapter shall bo-
 como subject to this chapter as (l5 An employer subject to the fed-
 eral Inemployment tax act for
 194i or apy subsequent year
 shall be subject to the .pro-
 visions of this chapter from
 the beginning of such year if
 ho had ono or moro employees
 in his employment in the State
 of Connecticut in such year.. (N an employer who acquires sub-
 atantlally oil of tho assets, or.
 Eanizations, trade, or business
 of another employer who at the
 tlme of such acquisition was
 subject to this chapter shall
 immediately become subject to
 thia Cha NteFs
 ts) an employer who has Ave or
 more employees in hts employ
 mont Ut the samo time during any twenty weeks in f94l shall
 become subject to this chapter
 at tho end of the twentieth of tO sH % employer who has four or more employees in his employ. ment at the same tlmo during
 any thirteen weeks In any cal.
 endar year after 194l shall be.
 como subject tc this s,saaaptS chapter as
 such weeks.
 In determining whether an ern- ployor In question shall be. con- sldered for the purposes of this section, as having had q particular number of employees in his om- shall Do counted, Tn addition to his pioyees of each emploYor whose business was at the given. timo owned or controlled, directly or indirectly, by the same interests which owned or controlled the busl- and tSj tho employees Of each em- ployer. substantially oil of whose asaots, organization, trade or busi. ness has, after the given time but during tho same calendar year, boon acquired by the employer in sSSHs sosssss ws or S" sh% hsmDlSSSSs SSSs uadar snS him any contractor or sub. b.eontrae: tor for any work which is part of said employers usual trade, occu. patton, profession or business, and which is performed in, on or. about premises under such employers sub contractor shall not bo subject shall, for all the purposes of thls chapter, Do deemed to employ each individual In the employ of such contractor or sub.eontraetor for yidual Is engaged solely in per. forming such work; but this pro- vision shall not prevent such on,- ployer from recovering from such contractor or sub-contraetor tho amount of any. contributions ho may Do required by this chapter such individuals for such work"
 An employer, upon becoming sub- Jeet under this provision, shah give written notice to the Administra- tor within iiftoen days.
 For the purpose of determining tho status of an employer, only ment as doiinod by Seetion iaaie, (aa amended), are to be counted, All persons so employed shall be counted regardless of tho length of time employed, tho amount of com psn,sation;, ;,s or tho basis . of eomnpon.' employee Ia immateriai, but dlroc- tors of . corporation arc not em- ployeea of such corporation if the services which they render arc lim- ited to attendanee at and partici. patton in meetings of the Board of Directors, If part of the services ployer eonstitutes employment as defined by Section iSS4e, Gas amend- ed), such persons shall bo counted in determining the status of such employer, during each week in which he engages In such employ- ment.
 Tn determining whether 6 par- ticular number of individuals Is employed during . particular nun. ber of weeks, 1t Is immaterial whether tho same individuals are employed during each of such weeks. Tho phrase "at the same time" means during tho same cal- ondar week.
 The period of twenty weeks means any twenty calendar weeks (not necessarily consecutlve) in any one calendar year prior to l942. The period of thirteen weeks means any thirteen calendar weeks (not necessarily consecutive) in any one calendar year after l941. The Administrator shall doter- mine an employer to be subject, if after reviewing the facts he finds that, in his opinion, the employer Is subject to the Federal Unemploy- ment Tax Act for 1941 or any sub- sequent year.
 In determining what constitutes substantially all of the assets, or ganixation, trade or business of an- other employer" the Administrator fion hv kha ordinary rulea of eOm-