173. For the purposes of Subdivision 2 of Division IV and of Division V of this Chapter, the Commission takes into account, in determining the insurable wages paid to an employer’s workers and with the necessary modifications, the protection provided for in section 18 of the Act by an employer or an executive officer of the employer who, in addition to sitting on the board of directors, performs work for the employer.
Decision 2010-11-18, s. 173.