Employers becoming subject who were not previously subject

(a) An employer, upon becoming subject to the unemployment compensation act under the provision of section 31-223 of the general statutes, shall give written notice to the administrator within fifteen days. For the purpose of determining whether an employer is subject to the act, all employees shall be counted regardless of the length of time employed, the amount of compensation or the basis of compensation. The rank or title of an employee is immaterial, but directors of a corporation are not employees of such corporation if the services which they render are united to attendance at and participation in meetings of the board of directors. Officers of a corporation who receive any remuneration or whose personal accounts are credited shall be counted as employees during each week of the calendar year. (b) In determining whether a particular number of individuals is employed during a particular number of weeks, it is immaterial whether the same individuals are employed during each of such weeks. The phrase "at the same time" means during the same calendar week. (c) In determining what constitutes "substantially all of the assets, organization, trade or business of another employer," the administrator shall be guided in his determination by the ordinary rules of commercial practice, the terms of the contract of sale, the disposition of the good will of the business and such other factors as may be relevant. The prime question is whether the acquisition resulted in a substantial continuation of the same or a like business. (d) In determining whether or not a business was, at a given time, owned or controlled, directly or indirectly, by the same interests which owned or controlled the business of the employer in question, the administrator shall be guided by the terms of partnership agreements, trust indentures, corporate stock records, contracts and such other evidences of ownership or control as are necessary for a determination of the facts. Each employer contracting with or having under him any contractor or subcontractor who is not subject to the provisions of the act shall keep records of the amounts of the wages paid to the individual employees of such contractor or subcontractor and shall pay contributions with respect to such wages. Such contractors and subcontractors shall make the necessary information available to the employer. An owner of premises shall be considered to be an employer if he engages one or more contractors or subcontractors.