New York Codes, Rules and Regulations
Title 12 - DEPARTMENT OF LABOR
Chapter V - Workers' Compensation
Subchapter H - Disability Benefits
Article 1 - Regulations Under Disability Benefits Law
Part 355 - Definitions
Section 355.7 - Class of employees

A class of employees for whom benefits are provided under a plan that is submitted for acceptance under subdivision 4 or 5 of section 211 of the Workers' Compensation Law, shall not be a class determined arbitrarily. In order to constitute a class of employees within the provisions of the law, there shall be a reasonable basis of classification, including, without limitation, type of work performed, work location, salary or wage scale, seniority or length of service, or other conditions pertaining to employment; or eligibility for and entitlement to benefits under title XVIII of the Social Security Act.