South Dakota Administrative Rules
Title 20 - PUBLIC SAFETY
Article 20:06 - INSURANCE
Chapter 20:06:40 - Employer plans
Section 20:06:40:88 - Full-time equivalents treated as full-time employees
Universal Citation: SD Admin Rules 20:06:40:88
Current through Register Vol. 50, page 114, March 25, 2024
Solely for purposes of determining whether an employer is an applicable large employer under this paragraph, an employer shall, in addition to the number of full-time employees for any month otherwise determined, include for such month a number of full-time employees determined by dividing the aggregate number of hours of service of employees who are not full-time employees for the month by 120.
General Authority: SDCL 58-18-79.
Law Implemented: SDCL 58-18-79, 58-18-80.
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