3540 ARTICLE 95A

any employing unit ^:who shall become liable for and pay contributions
with respect to individuals in the employ of any such contractor or sub-
contractor who is not an employer by reason of Section 19 (f) or Section
8 (c) of this Article, may recover the same from such contractor or sub-
contractor. Each individual employed to perform or to assist in perform-
ing the work of any agent of employee of an employing unit shall be
deemed to be employed by such employing unit for all the purposes of
this Article, whether such individual was hired or paid directly by such
employing unit or by such agent or employees, provided the employing
unit had actual or constructive knowledge of the employment.

(f) "Employer" means: (1) With respect to the calendar years 1936
and 1937, any employing unit which in each of 20 different weeks within
either the current or the preceding calendar year (whether or not such
weeks are or were consecutive) has or had in employment, eight or more
individuals (not necessarily simultaneously and irrespective of whether
the same individuals are or were employed in each such week), and, with
respect to the calendar year 1938 and any calendar year thereafter, any
employing unit which in each of 20 different weeks within either the
current or preceding calendar year (whether or not such weeks are or were
consecutive) has or had in employment four or more individuals (not
necessarily simultaneously and irrespective of whether the same indi-
viduals are or were employed in each such week) ;

(2) Any individual or employing unit which acquired the organiza-
tion, trade or business, or substantially all the assets thereof, of another
which at the time of such acquisition was an employer subject to this
Article;

(3) Any individual or employing unit which acquired the organiza-
tion, trade or business, or substantially all the assets thereof, of another
employing unit and which, if treated as a single unit with such other
employing unit, would be an employer under paragraph (1) of this
sub-section.

(4) Any employing unit which together with one or more other employ-
ing units, is owned or controlled (by legally enforceable means or other-
wise directly or indirectly by the same interests, or which owns or con-
trols one or more other employing units by legally enforcible means or
otherwise), and which, if treated as a single unit with such other employ-
ing unit, would be an employer under paragraph (1) of this sub-section;

(5) Any employing unit which, having become an employer under
paragraphs (1), (2), (3), or (4), has not, under Section 8, ceased to be
an employer subject to this Article; or

(6) For the effective period of its election pursuant to Section 8 (c)
any other employing unit which has elected to become fully subject to this
Article.

Employment and Interstate Employment.

(g) (1) "Employment" means service, including service in interstate
commerce, performed for wages ¹ or under any contract of hire, written
or oral, express or implied.

(2) The term "employment" shall include an individual's entire ser-
vice, performed within or both within and without this State if:

(A) The service is localized in this State; or

¹ The word "remuneration" is used in this section as amended by ch. 565, 1939.