NY Lab L § 518 (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 2 - Definitions 518 - Wages.

§  518. Wages. 1. Limitation. (a) "Wages" means all remuneration paid, except that such term does not include remuneration paid to an  employee by  an employer after eight thousand five hundred dollars have been paid to such employee by such employer with respect to employment during  any calendar  year, except that such term does not include remuneration paid to an employee by an employer with  respect  to  employment  during  any calendar year beginning with the first day of                                         that exceeds              January 2014                  $10,300              January 2015                  $10,500              January 2016                  $10,700              January 2017                  $10,900              January 2018                  $11,100              January 2019                  $11,400              January 2020                  $11,600              January 2021                  $11,800              January 2022                  $12,000              January 2023                  $12,300              January 2024                  $12,500              January 2025                  $12,800              January 2026                  $13,000 and  each  year  thereafter  on  the  first  day of January that exceeds sixteen percent of the state's average annual wage as determined by  the commissioner  on  an  annual  basis  pursuant  to  section  five hundred twenty-nine of this article; provided, however, that in calculating such maximum amount of remuneration, the amount arrived at by multiplying the state's average annual wage times sixteen percent shall be rounded up to the nearest hundred dollars.  In  no  event  shall  the  state's  annual average wage be reduced from the amount determined in the previous year. The  term  "employment"  includes  for  the purposes of this subdivision services constituting employment under any unemployment compensation law of another state or the United States.  (b) Subject to the same limitation the term "wages" includes also  all compensation  paid  by an employer to persons in his employ with respect to which he is not liable for contributions under any other unemployment insurance law, even though such  compensation  is  not  remuneration  as defined  by  section  five  hundred  seventeen  of  this article, or the services of such persons are not in employment  as  defined  by  section five hundred eleven of this article, if the employer is liable for a tax on such compensation under the federal unemployment tax act.   2.   Joint   consideration.   If  an  employer  has  acquired  all  or substantially all, or a segregable portion  of  the  assets  of  another employer  liable  for  contributions under this article, or has acquired all or a segregable portion of the organization, trade  or  business  of another  employer liable for contributions pursuant to subdivision seven of section five hundred eighty-one of this article, remuneration paid by both employers shall be  deemed  paid  by  a  single  employer  for  the purposes of this section.