(a) An employer who has had in employment one or more employees on each of at least 30 days in any calendar year, becomes a covered employer after the expiration of four weeks following the 30th day of such employment. If an employer has two or more employments, as defined in section 355.3(e) of this Part, the employer's status shall for purposes of article 9 of the Workers' Compensation Law and this section be determined separately with respect to each such employment. The “30 days” referred to in this section are not necessarily consecutive days, but each day worked within a calendar year, whether all or part of such day is worked, shall be considered a day.

(b) An employer of personal or domestic employees in a private home becomes a covered employer from and after the expiration of four weeks following the employment of one or more personal or domestic employees who work for a minimum of 40 hours per week for such employer and are employed on each of at least 30 days in any calendar year.

(c) A substitute or relief employee regularly in employment substituting or relieving another employee who is temporarily absent shall not be counted in his or her capacity of substitute or relief employee as an additional employee in determining whether the employer is a covered employer.

(d) An employee who has filed or is eligible to file a waiver of benefits pursuant to section 235 of the Workers' Compensation Law or section 380-2.6 of this Title shall nevertheless be counted as an employee in determining whether the employer is a covered employer.