NY Lab L § 581 (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 6 - Contributions to Fund 581 - Experience Rating.

§  581.  Experience  rating.  1.  Meaning  of  terms.  As used in this section:  (a) "Computation date" means December thirty-first of any year.  (b) "Payroll year" means the period beginning on October  first  of  a year and ending on September thirtieth of the next following year.  (c) "Qualified employer" means any employer whose account reflects his or  her experience with respect to unemployment throughout not less than the  four  consecutive  completed  calendar  quarters  ending   on   the computation  date and who has paid some remuneration in the payroll year preceding the  computation  date  and  filed  all  contribution  returns prescribed by the commissioner for the three payroll years preceding the computation  date  on  or  before  such  date,  or  has had an amount of contributions due and/or an amount  of  wages  paid  determined  by  the commissioner  pursuant  to  section  five  hundred  seventy-one  of this article. If an employer has ceased to be liable  for  contributions  and the  employer's  account  balance  is  not subject to transfer under the provisions of subdivision four of this  section,  such  account  balance shall  be  transferred  to  the  general account on the computation date coinciding  with  or  immediately  following  the  date  on  which   the employer's  liability  ceased  and  shall not thereafter be available to such employer in the event that the employer again  becomes  liable  for contributions.  (d)  "Employer's  account" (1) means an account in the fund reflecting an employer's experience  with  respect  to  contribution  payments  and experience  rating  charges  under  this article. The commissioner shall maintain such an account for every  employer  liable  for  contributions under  this  article;  but nothing in this article shall be construed to grant any employer or any of his employees prior claims or rights to the amount paid by him into the fund and credited to his employer's account, or to any other account, including the general account,  either  on  his own behalf or on behalf of his employees.  All moneys in such fund, from whatever  source  derived  and  to  whatever  account credited, shall be pooled and available to pay benefits to any individual entitled  thereto under this article.  (2)  Any  contributions  due but not paid within sixty days of the due date prescribed by regulation of the commissioner shall, when paid,  not be  credited  to  an  employer's  account,  but shall be credited to the general account, unless such payment was made prior to determination and demand by the commissioner pursuant to section five hundred  seventy-one of this article.  (3)    Payments  in lieu of contributions equal to benefits charged in the last three months of a  calendar  year  shall  be  credited  to  the employer's  account as of the computation date occurring in that year if paid within the time prescribed by the commissioner.  (4)  Any employer may at any time make payments to his account in  the fund  in excess of the requirements of this article.  Such payments made during the period from April first through  March  thirty-first  of  the following  year  shall  be  credited to the employer's account as of the computation date occurring within such period.  (5)   For the purpose of determining  the  size  of  fund  index,  all payments  in  lieu  of  contributions and voluntary, excess contribution payments made by employers shall be included in the fund balance on  the computation  date  next  following  the  date of payments.   Such excess contributions shall be irrevocable and not subject to refund  or  credit after acceptance by the commissioner and deposit in the fund.  (e)  "Experience rating charge" means a debit to an employer's account reflecting a payment of benefits.  (1)   Whenever benefits are paid  to  a  claimant,  experience  rating charges  shall  be debited to the appropriate account.  The commissioner shall notify each employer not more frequently than monthly as  to  each experience rating charge which is being made to  the employer's account. Such notice shall be a determination of the propriety of such charge and of the payment of benefits on which such charge was based.   * (2)  Benefits payable to any claimant with respect to the claimant's then current benefit year shall be charged, when paid, to the account of the last employer prior to the filing of a valid original  claim  in  an amount  equal  to  seven  times the claimant's benefit rate. Thereafter, such charges shall be made to the account of each employer in  the  base period used to establish the valid original claim in the same proportion that  the remuneration paid by each employer to the claimant during that base period bears to the remuneration  paid  by  all  employers  to  the claimant during that base period except as provided below:  (i)  In  those instances where the claimant may not utilize wages paid to establish entitlement based upon  subdivision  ten  of  section  five hundred  ninety  of  this  article and an educational institution is the claimant's last employer prior to the filing of the claim for  benefits, or  the  claimant  performed services in such educational institution in such capacity while employed by an educational service agency  which  is the  claimant's  last  employer  prior  to  the  filing of the claim for benefits, such employer shall not be liable for benefit charges for  the first twenty-eight effective days of benefits paid as otherwise provided by  this  section.  Under  such  circumstances,  benefits  paid shall be charged to the general account. In addition, wages paid during the  base period  by  such  educational  institutions,  or  for  services  in such educational  institutions  for  claimants  employed  by  an  educational service  agency shall not be considered base period wages during periods that such wages may not be used to gain entitlement to benefits pursuant to subdivision ten of section five hundred ninety of this article.  (ii) In those instances where the claimant may not utilize wages  paid to  establish  entitlement based upon subdivision eleven of section five hundred ninety of this article and an  educational  institution  is  the claimant's  last employer prior to the filing of the claim for benefits, or the claimant performed services in such  educational  institution  in such  capacity  while employed by an educational service agency which is the claimant's last employer prior  to  the  filing  of  the  claim  for benefits,  such employer shall not be liable for benefit charges for the first twenty-eight effective days of benefits paid as otherwise provided by this section. Under such circumstances, benefits paid will be charged to the general account. In addition, wages paid during the  base  period by  such  educational  institutions, or for services in such educational institutions for claimants employed by  an  educational  service  agency shall not be considered base period wages during periods that such wages may  not be used to gain entitlement to benefits pursuant to subdivision eleven of section five hundred ninety of this article. However, in those instances where a claimant was not afforded an  opportunity  to  perform services  for  the educational institution for the next academic year or term after reasonable assurance was provided,  such  employer  shall  be liable  for  benefit  charges  as provided for in this paragraph for any retroactive payments made to the claimant.  (iii)  In  those  instances  where  the  federal  government  is   the claimant's  last  employer prior to the filing of the claim for benefits and such employer is not a base-period employer, payments  equaling  the first twenty-eight effective days of benefits as otherwise prescribed by this section shall be charged to the general account. In those instances where  the  federal  government is the claimant's last employer prior to  the filing of the claim for benefits and a  base-period  employer,  such employer shall be liable for charges for all benefits paid on such claim in  the  same  proportion  that  the  remuneration paid by such employer during  the  base period bears to the remuneration paid by all employers during the base period. In addition, benefit  payment  charges  for  the first   twenty-eight   effective  days  of  benefits  other  than  those chargeable to the federal government as prescribed above shall  be  made to the general account.  (iv)  In those instances where a combined wage claim is filed pursuant to interstate reciprocal agreements and  the  claimant's  last  employer prior  to  the  filing of the claim is an out-of-state employer and such employer is not a base-period employer, benefit  payments  equaling  the first twenty-eight effective days of benefits as otherwise prescribed by this section shall be charged to the general account. In those instances where the out-of-state employer is the last employer prior to the filing of the claim for benefits and a base-period employer such employer shall be  liable  for  charges for all benefits paid on such claim in the same proportion that the remuneration paid by such employer during  the  base period  bears  to the remuneration paid by all employers during the base period. In  addition,  benefit  payment  charges  for  the  twenty-eight effective   days   of  benefits  other  than  those  chargeable  to  the out-of-state employer as prescribed above shall be made to  the  general account.  (v)  In those instances where the last employer prior to the filing of a valid original claim has  paid  total  remuneration  to  the  claimant during  the  period  from the start of the base period used to establish the benefit claim until the date of the claimant's filing of  the  valid original  claim  in  an  amount  less  than  or  equal  to six times the claimant's benefit rate and the last  employer  has  substantiated  such amount  to  the  satisfaction of the commissioner within ten days of the commissioner's  original  notice  of  potential  charges  to  such  last employer's  account,  benefits  shall  be  charged  as follows: benefits payable to the claimant with respect  to  the  claimant's  then  current benefit  year  shall  be charged, when paid, to the account of such last employer prior to the filing of a valid  original  claim  in  an  amount equal  to  the lowest whole number (one, two, three, four, five, or six) times the claimant's benefit rate where the product of such lowest whole number times the claimant's benefit rate is equal  to  or  greater  than such  total  remuneration  paid  by  such last employer to the claimant. Thereafter, such charges shall be made to the account of  each  employer in  the  base  period  used to establish the valid original claim in the same proportion that the remuneration  paid  by  each  employer  to  the claimant  during  that base period bears to the remuneration paid by all employers to the claimant  during  that  base  period.  Notice  of  such recalculation  of  potential charges shall be given to the last employer and each employer of the claimant in the base period used  to  establish the valid original claim.   * NB  Effective  until April 1, 2022 or 30 days after the commissioner of labor certifies that the  department  of  labor  has  an  information technology system capable of accomodating these amendments, whichever is earlier   * (2)  Benefits payable to any claimant with respect to the claimant's then current benefit year shall be charged, when paid, to the account of the last employer prior to the filing of a valid original  claim  in  an amount  equal  to  seven  times the claimant's benefit rate. Thereafter, such charges shall be made to the account of each employer in  the  base period used to establish the valid original claim in the same proportion that  the remuneration paid by each employer to the claimant during that  base period bears to the remuneration  paid  by  all  employers  to  the claimant during that base period except as provided below:  (i)  In  those instances where the claimant may not utilize wages paid to establish entitlement based upon  subdivision  ten  of  section  five hundred  ninety  of  this  article and an educational institution is the claimant's last employer prior to the filing of the claim for  benefits, or  the  claimant  performed services in such educational institution in such capacity while employed by an educational service agency  which  is the  claimant's  last  employer  prior  to  the  filing of the claim for benefits, such employer shall not be liable for benefit  charges  in  an amount  equal to the benefit paid for seven weeks of total employment as otherwise provided by this section. Under such  circumstances,  benefits paid  shall  be  charged to the general account. In addition, wages paid during the base period by such educational institutions, or for services in  such  educational  institutions  for  claimants   employed   by   an educational  service  agency  shall  not be considered base period wages during periods that such wages may not be used to  gain  entitlement  to benefits  pursuant  to subdivision ten of section five hundred ninety of this article.  (ii) In those instances where the claimant may not utilize wages  paid to  establish  entitlement based upon subdivision eleven of section five hundred ninety of this article and an  educational  institution  is  the claimant's  last employer prior to the filing of the claim for benefits, or the claimant performed services in such  educational  institution  in such  capacity  while employed by an educational service agency which is the claimant's last employer prior  to  the  filing  of  the  claim  for benefits,  such  employer  shall not be liable for benefit charges in an amount equal to the benefit paid for seven weeks of total employment  as otherwise  provided  by this section. Under such circumstances, benefits paid will be charged to the general account.  In  addition,  wages  paid during the base period by such educational institutions, or for services in   such   educational   institutions  for  claimants  employed  by  an educational service agency shall not be  considered  base  period  wages during  periods  that  such wages may not be used to gain entitlement to benefits pursuant to subdivision eleven of section five  hundred  ninety of  this  article.  However, in those instances where a claimant was not afforded  an  opportunity  to  perform  services  for  the   educational institution  for  the  next  academic  year  or  term  after  reasonable assurance was provided,  such  employer  shall  be  liable  for  benefit charges  as  provided for in this paragraph for any retroactive payments made to the claimant.  (iii)  In  those  instances  where  the  federal  government  is   the claimant's  last  employer prior to the filing of the claim for benefits and such employer is not a base-period employer,  payments  equaling  an amount  equal to the benefit paid for seven weeks of total employment as otherwise prescribed by this section shall be  charged  to  the  general account.  In  those  instances  where  the  federal  government  is  the claimant's last employer prior to the filing of the claim  for  benefits and  a  base-period  employer, such employer shall be liable for charges for all benefits paid on such claim in  the  same  proportion  that  the remuneration  paid  by such employer during the base period bears to the remuneration paid by all employers during the base period. In  addition, benefit payment charges in an amount equal to the benefit paid for seven weeks  of  total  employment  other than those chargeable to the federal government as prescribed above shall be made to the general account.  (iv) In those instances where a combined wage claim is filed  pursuant to  interstate  reciprocal  agreements  and the claimant's last employer prior to the filing of the claim is an out-of-state  employer  and  such  employer  is  not  a base-period employer, benefit payments in an amount equal to the benefit  paid  for  seven  weeks  of  total  employment  as otherwise  prescribed  by  this  section shall be charged to the general account.  In those instances where the out-of-state employer is the last employer prior to the filing of the claim for benefits and a base-period employer such employer shall be liable for charges for all benefits paid on such claim in the same proportion that the remuneration paid by  such employer  during  the  base period bears to the remuneration paid by all employers during the base period. In addition, benefit  payment  charges in  an  amount  equal  to  the  benefit  paid  for  seven weeks of total employment other than those chargeable to the out-of-state  employer  as prescribed above shall be made to the general account.  (v)  In those instances where the last employer prior to the filing of a valid original claim has  paid  total  remuneration  to  the  claimant during  the  period  from the start of the base period used to establish the benefit claim until the date of the claimant's filing of  the  valid original  claim  in  an  amount  less  than  or  equal  to six times the claimant's benefit rate and the last  employer  has  substantiated  such amount  to  the  satisfaction of the commissioner within ten days of the commissioner's  original  notice  of  potential  charges  to  such  last employer's  account,  benefits  shall  be  charged  as follows: benefits payable to the claimant with respect  to  the  claimant's  then  current benefit  year  shall  be charged, when paid, to the account of such last employer prior to the filing of a valid  original  claim  in  an  amount equal  to  the lowest whole number (one, two, three, four, five, or six) times the claimant's benefit rate where the product of such lowest whole number times the claimant's benefit rate is equal  to  or  greater  than such  total  remuneration  paid  by  such last employer to the claimant. Thereafter, such charges shall be made to the account of  each  employer in  the  base  period  used to establish the valid original claim in the same proportion that the remuneration  paid  by  each  employer  to  the claimant  during  that base period bears to the remuneration paid by all employers to the claimant  during  that  base  period.  Notice  of  such recalculation  of  potential charges shall be given to the last employer and each employer of the claimant in the base period used  to  establish the valid original claim.   * NB  Effective  April  1,  2022  or 30 days after the commissioner of labor  certifies  that  the  department  of  labor  has  an  information technology system capable of accomodating these amendments, whichever is earlier  (3)  An employer's account shall not be charged, and the charges shall instead be made to the general account, for benefits paid to a  claimant after  the  expiration  of  a  period  of disqualification from benefits following a final determination that the claimant lost  employment  with the  employer  through  misconduct or voluntary separation of employment without  good  cause  within  the  meaning  of  section   five   hundred ninety-three  of  this  article  and  the  charges  are  attributable to remuneration paid during the claimant's base period of  employment  with such  employer  prior  to  the  claimant's  loss of employment with such employer  through  misconduct  or  voluntary  separation  of  employment without  good  cause,  provided,  however, that an employer shall not be relieved of charges pursuant to this subparagraph if an employer or  its agent  fails  to submit information resulting in an overpayment pursuant to section five hundred ninety-seven of this article.  (4) An employer's account shall not be charged, and the charges  shall instead  be made to the general account, for benefits paid to a claimant based on base period employment while the claimant was  an  incarcerated individual  of a correctional institution and enrolled in a work release  program, provided that the employment was terminated solely because  the incarcerated  individual  was  required to relocate to another area as a condition of parole or the incarcerated individual voluntarily relocated to  another  area  immediately  upon being released or paroled from such correctional institution.  (5)   If an employer who employed  the  claimant  in  the  four  weeks immediately  preceding the filing of a valid original claim demonstrates that  the  employer  has  continuously  employed  the  claimant  without significant interruption and substantially to the same extent and in the same  manner  as  during the weeks immediately preceding the filing of a valid original  claim  in  which  the  claimant  was  employed  by  such employer,  the  account  of  such  employer  shall  not  be charged with benefits paid  to  such  claimant  for  any  weeks  of  such  continuing employment,  and  such  experience  rating  charges shall be made to the general account.  The provisions set forth  in  the  foregoing  sentence shall  apply  with respect to an employer liable for payments in lieu of contributions, but if the secretary of labor of the United States  finds that  their application to such  employer does not meet the requirements of  the  federal  unemployment  tax  act,  such  provisions  shall   not thereafter  apply  to  such  employer, unless and until such finding has been set aside pursuant to a final decision issued  in  accordance  with such  judicial  review  proceedings  as  may be instituted and completed under the provisions of section thirty-three hundred ten of the  federal unemployment tax act.  (6)  An employer's account shall not be debited to the extent that the federal government reimburses the fund for benefits paid.   If on any computation date an employer's account registers a  negative balance, an amount equivalent to the excess of the negative balance over twenty-one  per  centum  of  the  employer's payroll in the payroll year preceding such date shall be transferred as  a  charge  to  the  general account,  except  that  this  provision  shall not apply to any negative balance, or that portion thereof, which results  from  benefits  charged with  respect  to  which  the employer is liable for payments in lieu of contributions.  (f) "Employer's account percentage" means the status of an  employer's account  on  any  computation date.   It is the balance remaining in the account, after contributions have been credited  and  experience  rating charges  have  been  debited  to it, stated as percentage of his average payroll for the last five payroll years preceding the  computation  date or  for  all  quarters if the employer has been liable for contributions for fewer than twenty-one quarters. Such percentage shall be computed to two decimal places and the remaining fraction if any,  disregarded.  If, however, the number of consecutive completed calendar quarters ending on the  computation  date  during  which  the  employer has been liable for contributions hereunder is twenty-one or  less  the  employer's  account percentage,  if  it  is  positive,  shall  be  multiplied by that figure assigned to the employer designated as "employer's benefit  equalization factor"  which  is listed below on the same horizontal line on which the number of quarters  of  employer  liability  appears,  and  the  product resulting therefrom  shall constitute the employer's account percentage.  Number of quarters                         Employer's benefit of employer liability                      equalization factor            5 ...................................... 3.00           6 ...................................... 2.50           7 ...................................... 2.05           8 ...................................... 1.75            9 ...................................... 1.55           10 ..................................... 1.40           11 ..................................... 1.25           12 ..................................... 1.12           13 ..................................... 1.04           14 through 21........................... 1.00  (g)  "Size  of  fund  index"  means  the  lesser  of the following two percentages:  (1) the percentage obtained by dividing the moneys in the fund as of a computation date by the total of  all  payrolls  for  the  payroll  year preceding  such  date;  or  (2) the percentage obtained by dividing such moneys by the average of  the  totals  of  all  payrolls  for  the  five consecutive  payroll years preceding such date. Such percentage shall be computed to one decimal  place  and  the  remaining  fraction,  if  any, disregarded.  (h) "Payroll" means all wages paid by an employer to his employees.   2. Rates of contribution.  (a)  Each  qualified  employer's  rate  of  contribution  shall be the percentage shown in the column headed by the size of the fund  index  as of the computation date and on the same line with his or her negative or positive  employer's account percentage, except that if within the three payroll years preceding the computation date  any  part  of  a  negative balance  has been transferred from any employer's account as a charge to the general account pursuant to  the  provisions  of  paragraph  (e)  of subdivision  one  of  this  section such employer's rate of contribution shall be the maximum contribution rate as shown in the column headed  by the size of fund index;                             Size of Fund Index Employer's Account Percentage  Less  0%  0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0%             Than but  but  but  but  but  but  but  but  but  but  or             0%   less less less less less less less less less less more                  than than than than than than than than than than                  0.5% 1.0% 1.5% 2.0% 2.5% 3.0% 3.5% 4.0% 4.5% 5.0%  Negative  21.0% or more     8.90 8.70 8.50 8.30 8.10 7.30 6.90 6.50 6.20 6.10 6.00 5.90 20.5% or more but less than 21.0%  8.80 8.60 8.40 8.20 8.00 7.20 6.80 6.40 6.10 6.00 5.90 5.80 20.0% or more but less than 20.5%  8.70 8.50 8.30 8.10 7.90 7.10 6.70 6.30 6.00 5.90 5.80 5.70 19.5% or more but less than 20.0%  8.60 8.40 8.20 8.00 7.80 7.00 6.60 6.20 5.90 5.80 5.70 5.60 19.0% or more but less  than 19.5%  8.50 8.30 8.10 7.90 7.70 6.90 6.50 6.10 5.80 5.70 5.60 5.50 18.5% or more but less than 19.0%  8.40 8.20 8.00 7.80 7.60 6.80 6.40 6.00 5.70 5.60 5.50 5.40 18.0% or more but less than 18.5%  8.30 8.10 7.90 7.70 7.50 6.70 6.30 5.90 5.60 5.50 5.40 5.30 17.5% or more but less than 18.0%  8.20 8.00 7.80 7.60 7.40 6.60 6.20 5.80 5.50 5.40 5.30 5.20 17.0% or more but less than 17.5%  8.10 7.90 7.70 7.50 7.30 6.50 6.10 5.70 5.40 5.30 5.20 5.10 16.5% or more but less than 17.0%  8.00 7.80 7.60 7.40 7.20 6.40 6.00 5.60 5.30 5.20 5.10 5.00 16.0% or more but less than 16.5%  7.90 7.70 7.50 7.30 7.10 6.30 5.90 5.50 5.20 5.10 5.00 4.90 15.5% or more but less than 16.0%  7.80 7.60 7.40 7.20 7.00 6.20 5.80 5.40 5.10 5.00 4.90 4.80 15.0% or more but less than 15.5%  7.70 7.50 7.30 7.10 6.90 6.10 5.70 5.30 5.00 4.90 4.80 4.70 14.5% or more but less than 15.0%  7.60 7.40 7.20 7.00 6.80 6.00 5.60 5.20 4.90 4.80 4.70 4.60 14.0% or more but less than 14.5%  7.50 7.30 7.10 6.90 6.70 5.90 5.50 5.10 4.80 4.70 4.60 4.50 13.5% or more but less than 14.0%  7.40 7.20 7.00 6.80 6.60 5.80 5.40 5.00 4.70 4.60 4.50 4.40 13.0% or more but less than 13.5%  7.30 7.10 6.90 6.70 6.50 5.70 5.30 4.90 4.60 4.50 4.40 4.30 12.5% or more but less than 13.0%  7.20 7.00 6.80 6.60 6.40 5.60 5.20 4.80 4.50 4.40 4.30 4.20 12.0% or more but less than 12.5%  7.10 6.90 6.70 6.50 6.30 5.50 5.10 4.70 4.40 4.30 4.20 4.10 11.5%  or more but less than 12.0%  7.00 6.80 6.60 6.40 6.20 5.40 5.00 4.60 4.30 4.20 4.10 4.00 11.0% or more but less than 11.5%  6.90 6.70 6.50 6.30 6.10 5.30 4.90 4.50 4.20 4.10 4.00 3.90 10.5% or more but less than 11.0%  6.80 6.60 6.40 6.20 6.00 5.20 4.80 4.40 4.10 4.00 3.90 3.80 10.0% or more but less than 10.5%  6.70 6.50 6.30 6.10 5.90 5.10 4.70 4.30 4.00 3.90 3.80 3.70 9.5% or more but less than 10.0%  6.60 6.40 6.20 6.00 5.80 5.00 4.60 4.20 3.90 3.80 3.70 3.60 9.0% or more but less than 9.5%   6.50 6.30 6.10 5.90 5.70 4.90 4.50 4.10 3.80 3.70 3.60 3.50 8.5% or more but less than 9.0%   6.40 6.20 6.00 5.80 5.60 4.80 4.40 4.00 3.70 3.60 3.50 3.40 8.0% or more but less than 8.5%   6.30 6.10 5.90 5.70 5.50 4.70 4.30 3.90 3.60 3.50 3.40 3.30 7.0% or more but less than 8.0%   6.20 6.00 5.80 5.60 5.40 4.60 4.20 3.80 3.50 3.40 3.30 3.20 6.0% or more but less than 7.0%   6.10 5.90 5.70 5.50 5.30 4.50 4.10 3.70 3.40 3.30 3.20 3.10 5.0% or more but less than 6.0%   6.00 5.80 5.60 5.40 5.20 4.40 4.00 3.60 3.30 3.20 3.10 3.00 4.0% or more but less than 5.0%   5.90 5.70 5.50 5.30 5.10 4.30 3.90 3.50 3.20 3.10 3.00 2.90 3.0% or more but less than 4.0%   5.60 5.40 5.20 5.00 4.80 4.20 3.80 3.40 3.10 3.00 2.90 2.80 2.0% or more but less than 3.0%   5.50 5.30 5.10 4.90 4.70 4.10 3.70 3.30 3.00 2.90 2.80 2.70 1.0% or more but less  than 2.0%   5.40 5.20 5.00 4.80 4.60 4.00 3.60 3.20 2.90 2.80 2.70 2.60 Less than 1.0%   5.20 5.00 4.80 4.60 4.40 3.80 3.40 3.00 2.70 2.60 2.50 2.40  Positive  Less than 1.0%   4.10 3.90 3.70 3.50 3.30 2.90 2.50 2.10 1.90 1.80 1.70 1.60 1.0% or more but less than 2.0%   4.00 3.80 3.60 3.40 3.20 2.80 2.40 2.00 1.80 1.70 1.60 1.50 2.0% or more but less than 3.0%   3.90 3.70 3.50 3.30 3.10 2.70 2.30 1.90 1.70 1.60 1.50 1.40 3.0% or more but less than 4.0%   3.80 3.60 3.40 3.20 3.00 2.60 2.20 1.80 1.60 1.50 1.40 1.30 4.0% or more but less than 5.0%   3.70 3.50 3.30 3.10 2.90 2.50 2.10 1.70 1.50 1.40 1.30 1.20 5.0% or more but less than 5.5%   3.60 3.40 3.20 3.00 2.80 2.40 2.00 1.60 1.40 1.30 1.20 1.10 5.5% or more but less than 5.75%       3.50 3.30 3.10 2.90 2.70 2.30 1.90 1.50 1.30 1.20 1.10 1.00 5.75% or more but less than 6.0%   3.40 3.20 3.00 2.80 2.60 2.20 1.80 1.40 1.20 1.10 1.00 0.90 6.0% or more but less than 6.25%       3.30 3.10 2.90 2.70 2.50 2.10 1.70 1.30 1.10 1.00 0.90 0.80 6.25% or more but less than 6.5%   3.20 3.00 2.80 2.60 2.40 2.00 1.60 1.20 1.00 0.90 0.80 0.70 6.5% or more but less than 6.75%       3.10 2.90 2.70 2.50 2.30 1.90 1.50 1.10 0.90 0.80 0.70 0.60 6.75% or more but less than 7.0%   3.00 2.80 2.60 2.40 2.20 1.80 1.40 1.00 0.80 0.70 0.60 0.50 7.0% or more but less than 7.25%       2.90 2.70 2.50 2.30 2.10 1.70 1.30 0.90 0.70 0.60 0.50 0.40 7.25% or more  but less than 7.5%   2.80 2.60 2.40 2.20 2.00 1.60 1.20 0.80 0.60 0.50 0.40 0.30 7.5% or more but less than 7.75%       2.70 2.50 2.30 2.10 1.90 1.50 1.10 0.70 0.50 0.40 0.30 0.20 7.75% or more but less than 8.0%   2.60 2.40 2.20 2.00 1.80 1.40 1.00 0.60 0.40 0.30 0.20 0.10 8.0% or more but less than 8.25%       2.50 2.30 2.10 1.90 1.70 1.30 0.90 0.50 0.30 0.20 0.10 0.00 8.25% or more but less than 8.5%   2.40 2.20 2.00 1.80 1.60 1.20 0.80 0.40 0.20 0.10 0.00 0.00 8.5% or more but less than 8.75%       2.30 2.10 1.90 1.70 1.50 1.10 0.70 0.30 0.10 0.00 0.00 0.00 8.75% or more but less than 9.0%   2.20 2.00 1.80 1.60 1.40 1.00 0.60 0.20 0.00 0.00 0.00 0.00 9.0% or more but less than 9.25%       2.10 1.90 1.70 1.50 1.30 0.90 0.50 0.10 0.00 0.00 0.00 0.00 9.25% or more but less than 9.5%   2.00 1.80 1.60 1.40 1.20 0.80 0.40 0.00 0.00 0.00 0.00 0.00 9.5% or more but less than 9.75%       1.90 1.70 1.50 1.30 1.10 0.70 0.30 0.00 0.00 0.00 0.00 0.00 9.75% or more but less than 10.0%       1.80 1.60 1.40 1.20 1.00 0.60 0.20 0.00 0.00 0.00 0.00 0.00 10.0% or more but less than 10.25%      1.70 1.50 1.30 1.10 0.90 0.50 0.10 0.00 0.00 0.00 0.00 0.00 10.25% or more but less than 10.5%       1.60 1.40 1.20 1.00 0.80 0.40 0.00 0.00 0.00 0.00 0.00 0.00 10.5% or more     1.50 1.30 1.10 0.90 0.70 0.30 0.00 0.00 0.00 0.00 0.00 0.00  (aa) (i) If a qualified employer, with a minimum of seventeen quarters of  liability,  has  an  account  percentage  which  is  negative on any computation date and the total  wages  paid  by  such  employer  in  the preceding  payroll  year,  is greater than or equal to eighty percent of the previous three payroll  year's  average  total  wages  paid  by  the employer,  then  such  employer's  account percentage for the subsequent  year shall be  improved  by  four  percentage  points  for  purposes  of determining  the  employer's  rate of contribution. However, in no event shall the resulting rate of contribution after such adjustment  be  less than  6.1  percent. Such adjustment to the employer's account percentage shall be applicable only to the employer's current rate of  contribution and the application of such adjustment shall be redetermined annually.  (ii)  The terms "qualified employer", "employer's account percentage", "computation  date",  "wages", "payroll year" and "rate of contribution" shall have the meaning prescribed pursuant to article eighteen  of  this chapter.  (b) Penalty for failure to file required returns. (1) In the case of a failure  by  an  employer  to file a quarterly combined withholding wage reporting and unemployment insurance return required by  paragraph  four of  subsection  (a)  of section six hundred seventy-four of the tax law, there shall be imposed a penalty  of  five  percent  of  the  amount  of contributions  required to be shown on such return (including the amount of any assessment or modification made pursuant to this section) if  the failure  is  for not more than one month with an additional five percent penalty for each additional month or fraction thereof during which  such failure continues, not exceeding twenty-five percent in the aggregate.  (2)  The  penalty  provided  for  failure  to file a return under this paragraph  shall  not  be  less  than  one  hundred  dollars  for   each occurrence.  (3)  For  purposes  of  this  paragraph,  the  amount of contributions required to be shown on such return shall be reduced by  the  amount  of any  part  of  the contributions due which is paid on or before the date the return is required to be filed and by the amount of  any  credit  to the contributions due which may be claimed upon such return.  (4)  For  other  penalties  relating  to failure to file the quarterly combined withholding, wage reporting and unemployment insurance  return, see  paragraph  one of subsection (v) of section six hundred eighty-five of the tax law.  (5) The penalties imposed and collected  pursuant  to  this  paragraph shall be credited to the unemployment insurance control fund established pursuant to section five hundred fifty-two-b of this article.  (c)  The  rate  for  any  employer  who  has  not  qualified under the provisions of paragraph (c) of subdivision one of  this  section  solely because  he  has  not  been liable for contributions during at least the five completed calendar quarters ending  on  the  computation  date,  or because  he  has not paid any remuneration in the payroll year preceding the computation date, shall be equal to the rate which applies  pursuant to  paragraph  (a) of this subdivision to an employer who has a positive account percentage of less than one percentum, except that the rate  for such employer shall in no event exceed three and four-tenths per centum.  (d)  The  rates  established in accordance with the provisions of this subdivision  shall  apply  with  respect  to  wages  paid  in  the  four consecutive  calendar  quarters  immediately  following  the computation date.   3. Joint accounts. Any two or more qualified employers engaged in  the same or a related trade, occupation, profession or enterprise, or having a common financial interest may apply to the commissioner to establish a joint  account  or to merge their several individual accounts in a joint account. The commissioner shall prescribe rules and regulations for  the establishment,  maintenance  and  dissolution of joint accounts. A joint account shall be maintained as if it  constituted  a  single  employer's account.   Rules   established  by  the  commissioner  pursuant  to  the provisions of this subdivision shall be promulgated  only  after  notice and public hearing.    4.  Transfers  of  accounts.  (a) Where an employer subsequent to July first, nineteen hundred fifty-one, transfers his  or  its  organization, trade  or  business  in whole or in part, the transferee shall take over and continue the employer's account, including its balance and all other aspects  of  its  experience  under  this  article, in proportion to the payroll or employees assignable to the transferred  organization,  trade or   business  determined  for  the  purpose  of  this  article  by  the commissioner. The account taken over  by  the  transferee  shall  remain chargeable   with  respect  to  benefits  based  on  employment  in  the transferred organization, trade or business,  and  all  such  employment shall be deemed employment performed for the transferee.  (b)  The  rate  of  contribution  applicable  to  the  accounts of the transferee and the transferring employer with respect  to  the  calendar year  in which the transfer occurred shall be respectively determined or redetermined as of the computation date in the preceding calendar  year, and  such  rates shall apply from the date of the transfer to the end of the  calendar  year  in  which  the  transfer  occurred.  The  rate   of contribution  applicable  to  the  accounts  of  the  transferee and the transferring employer with respect to the calendar  year  following  the calendar  year  in  which  the  transfer  occurred shall be respectively determined or redetermined as  of  the  computation  date  in  the  same calendar  year.  The  commissioner  shall  allocate  to the transferee's account for each period in question the proportion of  the  transferring employer's  payroll,  which  the  commissioner determines to be properly assignable to the organization, trade or business transferred.  (c) No transfer shall be deemed to have occurred if  the  commissioner on  his  own motion or on application of any interested party finds that all of the following conditions exist:  (1) the transferee has not assumed any of the transferring  employer's obligations, and  (2) the transferee has not acquired any of the transferring employer's good will, and  (3)  the  transferee  has not continued or resumed the business of the transferring employer either in the same establishment or elsewhere, and  (4) the transferee has not employed substantially the  same  employees as  those  the transferring employer had employed in connection with the organization, trade, business, or part thereof transferred.  (d) No transfer shall be deemed to have  occurred  unless  either  the transferring employer or the transferee has given notice of the transfer to  the  commissioner  prior  to  the  termination  of the calendar year following the calendar year in which the transfer occurred.   5. Interstate transfer of experience. An employer who transfers all or a segregable part of his operations from another  state  to  this  state shall  be  deemed  to be a qualified employer within the meaning of this section  as  of  the  computation  date  next  following  the  transfer, provided:  (a) that he has paid wages subject to the federal unemployment tax act for   eighteen   consecutive  completed  calendar  quarters  immediately preceding the computation date;  (b) that he notifies the commissioner of the  transfer  of  operations prior to the computation date;  (c) that he certifies to the commissioner all information with respect to  the  transferred  operations which the commissioner determines to be necessary; and  (d) that he certifies  to  the  commissioner  at  such  times  as  the commissioner   prescribes   all   information   which  the  commissioner determines to be necessary with respect to benefits paid  subsequent  to  the  transfer  and  prior to each computation date on the basis of wages paid in such other state.   Wages,   remuneration,   contributions   and   benefits  resulting  in experience rating charges in connection with the transferred  operations shall be deemed to have been paid in this state for the purposes of this section.   In  computing  such  employer's  balance applicable to the transferred operations, the commissioner  shall  consider  only  the  fourteen  most recently  elapsed  calendar  quarters prior to the computation date. Any balance set up under this subdivision shall be debited  to  the  general account;  and  benefits  subsequently  paid  based on wages paid in such other state shall be charged to the employer's account and  credited  to the general account.   6.  Corrections  and modifications. Corrections or modifications of an employer's payroll, experience rating charges, or  any  other  pertinent factor   shall   not  be  taken  into  account  for  the  purpose  of  a determination or redetermination of the  employer's  contribution  rate, unless  such  corrections or modifications were established on or before the computation date; except that  they  shall  be  taken  into  account whenever  established if the employer filed false returns with intent to defraud or, with respect to payroll, failed to file returns prior to the computation date such that an amount  of  contributions  due  from  such employer and/or an amount of wages paid by such employer was required to be  determined  by  the  commissioner  pursuant  to section five hundred seventy-one of this article and such corrections or modifications result in  a  rate  higher  than  the  contribution  rate  determined  by   the commissioner  or,  with  respect  to  experience rating charges, if they result from a referee, appeal board, or court decision.   7. Certain transfers. Notwithstanding any other provision of law,  the following  shall  apply  regarding  assignment of rates and transfers of experience:  (a)(1) If an employer transfers its organization, trade  or  business, or  a  portion  thereof,  to  another  employer  and, at the time of the transfer, there is at least ten percent common ownership, management  or control   of   the  two  employers,  then  the  unemployment  experience attributable to the transferred organization, trade or business shall be transferred to the employer to whom such organization, trade or business is so transferred.  In addition to the provisions of  this  subdivision, the  transfer  provisions  of paragraphs (a), (b) and (d) of subdivision four of this section shall apply to such transfers. For purposes of this subdivision  "organization,  trade  or  business"  shall   include   the employer's workforce.  (2)  If,  following a transfer of experience under subparagraph one of this paragraph, the commissioner determines that a  substantial  purpose of  the  transfer of the organization, trade or business was to obtain a reduced liability for contributions, then the experience rating accounts of the employers involved shall be combined into a single account and  a single rate shall be assigned to such account.  (b)  Whenever  a  person  is  not an employer liable for contributions under this article at the time it acquires the  organization,  trade  or business  of  an  employer,  the unemployment experience of the acquired business shall not be transferred to such  person  if  the  commissioner finds that such person acquired the business solely or primarily for the purpose of obtaining a lower rate of contributions. Instead, such person shall be assigned a rate in accordance with paragraph (c) of subdivision two  of  this section. In determining whether the organization, trade or business was acquired solely or primarily for the purpose of obtaining a  lower rate of contributions, the  commissioner  shall  evaluate  factors that include, but are not limited to the following:  (1) the cost of acquiring the organization, trade or business;  (2)  whether  the  person  continued  the  business  enterprise of the acquired business;  (3) how long such business enterprise was continued; or  (4) whether a substantial number  of  new  employees  were  hired  for performance of duties unrelated to the business activity conducted prior to acquisition.  (c)(1)   If  a  person  knowingly  violates  or  attempts  to  violate paragraphs (a) or (b) of this subdivision, then  such  person  shall  be liable  for  the  greater  penalty of ten percent of such person's total taxable wages in  the  last  completed  payroll  year  or  ten  thousand dollars.  Any  such  penalty  shall  be  deposited  in  the control fund established under section five hundred fifty-two-b of this article.  (2) If a person knowingly advises another person to violate or attempt to violate paragraph (a) or (b) of this subdivision, then  such  advisor shall  be  subject  to a civil penalty of ten thousand dollars. Any such penalty shall be deposited in the control fund established under section five hundred fifty-two-b of this article.  (3) For purposes of  this  subdivision,  the  term  "knowingly"  means having  actual  knowledge  of  or  acting  with  deliberate ignorance or reckless disregard for the prohibition involved.  (4) For purposes of this subdivision, the term "violates  or  attempts to   violate"  includes,  but  is  not  limited  to,  intent  to  evade, misrepresentation or wilful nondisclosure.  (5) In addition to the penalties imposed by subparagraphs one and  two of  this paragraph, any violation of this subdivision shall be a class E felony and is punishable by a term  of  imprisonment  as  prescribed  in section 70.00 of the penal law.  (d)  The  commissioner  shall  establish  procedures  to  identify the transfer or acquisition of a business for purposes of this subdivision.  (e) For purposes of this subdivision the term "person" has the meaning given such term by section 7701 (a)(1) of the Internal Revenue  Code  of 1986, and shall also include an employer as defined in this article.