Former employees.
(vi) Former employees. Premiums paid on behalf of a former employee with no hours of service may be treated as paid on behalf of an employee for purposes of calculating the credit (see 1.45R-3) provided that, if so treated, the former employee is also treated as an employee for purposes of the uniform percentage requirement (see 1.45R-4). For the treatment of terminated employees for purposes of determining employer eligibility for the credit, see 1.45R-2(c).