NY Lab L § 570 (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 6 - Contributions to Fund 570 - Payment of Contributions.

§  570.  Payment of contributions. 1. Rate. Each employer liable under this article shall pay contributions on all wages paid  by  him  at  the rate  of  five  and  four-tenths  per  centum  or,  if applicable to the employer, at the rate  provided  by  the  provisions  of  sections  five hundred   seventy-seven   and   five  hundred  eighty-one.  However,  if contributions so established exceed five and four-tenths per  centum  of wages paid by him which are subject to the federal unemployment tax act, they  shall  be  reduced  by  that part of such excess, if any, which is caused by the provisions of paragraph (b) of subdivision one of  section five hundred eighteen.   2.  Time  and method of payment. Contributions shall become payable by any employer for wages paid on and after the date on  which  he  becomes liable  under  this  article.  All contributions from employers shall be paid at such times and in such manner as the commissioner may prescribe.   3. Default. An employer who fails to pay contributions required to  be made by him to the fund shall pay interest at the rate of one per centum of  the  amount  of  such contributions for each month he is in default. Such interest shall be assessed, collected  and  paid  as  part  of  the payment required to be made by the employer to the fund.   4. Fraud. If any part of any deficiency is due to fraud with intent to avoid  payment  of  contributions  to  the fund, fifty per centum of the total amount of the deficiency, in addition to such deficiency, shall be assessed, collected, and paid in  the  same  manner  as  if  it  were  a deficiency.   5.  Refunds  and  credits. If an employer shall make application for a refund of any contribution, interest, or penalty paid by him  or  for  a credit   thereof   and   the  commissioner  shall  determine  that  such contribution,  interest  or  penalty,  or  any   portion   thereof   was erroneously  collected,  the  commissioner  shall  refund said amount or allow a credit therefor. If said refund  was  created  as  a  result  of departmental  error  then  the  commissioner  shall pay said refund with interest paid at the rate of three-fourths of  one  per  centum  of  the amount of such contribution, interest and penalty for each month between the  time  of  the  erroneous collection and thirty days previous to the date of the refund check, as specified in this subdivision,  unless  the employer  shall  have  already  deducted  said  amount  by way of credit against moneys payable by him into the fund. No refund or  credit  shall be  allowed  unless  an  application therefor shall be made on or before whichever of the following dates shall be the later: (a) one  year  from the  date  on  which  such payment was made; or (b) three years from the last day of the first month following the end of that  calendar  quarter during  which  the  remuneration  was  paid  which  formed the basis for contributions, interest, or penalty claimed  to  have  been  erroneously collected.  For  a like cause and within the same period a refund may be so made or a credit allowed on the initiative of the  commissioner.  Any credit  or  refund  of interest and penalties erroneously collected, any interest on such credit or refund, and any  interest  on  contributions, interest   and   penalties   erroneously   collected,   allowed  by  the commissioner under the foregoing conditions, shall be a  charge  against the  special  fund.  Any  credit  or refund of contributions erroneously collected, allowed by the commissioner under the  foregoing  conditions, shall be a charge against the unemployment insurance fund.   Nothing  contained  in  this  subdivision  shall require or permit the refund or credit of any contributions  due  and  payable  under  article eighteen  of  this  chapter  as in effect at the time such contributions were paid.   6. Agreement to contributions by employees void. No  agreement  by  an employee  to pay any portion of the payment made by his employer for the  purpose of providing benefits required by this article  shall  be  valid and  no  employer  shall  make  a  deduction  for  such purpose from the remuneration of any employee.   7.  (a)  In  addition to amounts otherwise payable under this article, every employer  liable  for  the  payment  of  contributions  shall  pay contributions of three-tenths per centum on all wages paid by him during the  calendar  year  nineteen  hundred  seventy-nine. Such contributions shall be credited to the employer's account pursuant to paragraph (d) of subdivision one of section five hundred eighty-one  and  shall  be  used only  for  the purpose set forth below in paragraphs (b) and (c) of this subdivision.  (b) If, on or before the  tenth  day  of  November,  nineteen  hundred seventy-nine,  the  commissioner determines that the outstanding balance of advances made to the state pursuant  to  title  XII  of  the  federal social  security act can be repaid in full to the treasury of the United States for credit to the federal unemployment  account  in  the  federal unemployment  trust  fund,  and that after such repayment the state will not require further title XII advances during the remainder of  nineteen hundred seventy-nine, he shall cause such repayment to be made.  (c) On or before the first day of July, nineteen hundred seventy-nine, pursuant  to  20 CFR 601.5(f) the governor shall file with the secretary of labor an  application  for  deferral  of  the  tax  credit  reduction required  by section 3302(c) (2) of the federal unemployment tax act. If such deferral can be obtained by making the repayment to the treasury of the United States required by 20 CFR 601.5(f)(2)(ii),  the  commissioner shall  cause  such  repayment  to be made. If such deferral cannot be so obtained, it shall be applied for pursuant to 20 CFR 601.5(f)(2)(i) and, in such event, the amount of such additional contributions  due  by  the thirty-first  day  of  January,  nineteen  hundred  eighty, by reason of paragraph (a) of this subdivision, shall be paid as soon as received  to the  treasury  of the United States to reduce the balance of outstanding title XII advances.