20 C.F.R. § 345.117 When fractional part of cent may be disregarded.
Title 20 - Employees' Benefits
In the payment of employers' contributions to the Board a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to one cent.
Title 20: Employees' Benefits
PART 345—EMPLOYERS' CONTRIBUTIONS AND CONTRIBUTION REPORTS
Subpart B—Reporting and Collecting Contributions
§ 345.117 When fractional part of cent may be disregarded.
