NY Lab L § 517 (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 2 - Definitions 517 - Remuneration.

§  517. Remuneration.   1. Inclusions. "Remuneration" means every form of compensation for employment paid by  an  employer  to  his  employee; whether paid directly or indirectly by the employer, including salaries, commissions,  bonuses,  and  the  reasonable money value of board, rent, housing, lodging, or similar advantage received.  Where  gratuities  are received  by  the employee in the course of his employment from a person other  than  his  employer,  the  value  of  such  gratuities  shall  be determined by the commissioner and be deemed and included as part of his remuneration paid by his employer.   2. Exclusions. Remuneration does not include:  (a)  The  amount of any payment made to, or on behalf of, any employee or any of his dependents under  a  plan  or  system  established  by  an employer  which makes provision for his employees generally, or for such employees and their dependents,  or  for  a  class  or  classes  of  his employees,  or  for  a  class  or  classes  of  such employees and their dependents, including any amount paid by an employer  for  insurance  or annuities,  or  into a fund, to provide for any such payment, on account of retirement,  or  sickness  or  accident  disability,  or  medical  or hospitalization   expenses  in  connection  with  sickness  or  accident disability, or death.  (b) Payment by an employer without deduction from the remuneration  of the  employee  of  the  tax  imposed  upon an employee under the federal insurance contributions act.  (c) Any payment made to an employee, including any amount paid  by  an employer  for insurance or annuities, or into a fund, to provide for any such payment, on account of retirement.  (d) Any payment on account of  sickness  or  accident  disability,  or medical  or  hospitalization  expenses  in  connection  with sickness or accident disability, made by  an  employer  to,  or  on  behalf  of,  an employee  after the expiration of six calendar months following the last calendar month in which the employee worked for such employer.  (e) Any payment  made  to,  or  on  behalf  of,  an  employee  or  his beneficiary from or to a trust described in section four hundred one (a) of  the  federal  internal  revenue  code which is exempt from tax under section five hundred one (a) of such code at the time  of  such  payment unless  such payment is made to an employee of the trust as remuneration for services rendered as such employee and not as a beneficiary  of  the trust,  or  under  or  to  an  annuity  plan  which, at the time of such payment, meets the requirements of section four  hundred  one  (a)  (3), (4), (5), and (6) of such code.  (f) Compensation paid in any medium other than cash to an employee for service not in the course of the employer's trade or business.  (g)  Any payment, other than vacation or sick pay, made to an employee after the month in which he attains the age of sixty-five, if he did not work for the employer in the period for which such payment is made.  (h) Dismissal payments.  (i)  Any  payment  made  by  an  employer  who  is  not   liable   for contributions   under   this   article   or  for  payments  in  lieu  of contributions.