NY Tax L § 171-A-2 (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 171-A*2 - Statewide Wage Reporting System.

* §  171-a.  Statewide wage reporting system. (1) The department shall design, develop, implement and operate a wage  reporting  system  within the  department  utilizing information submitted by employers as defined under article eighteen of the labor law. The department is authorized to require submission of a report, in such  form  and  in  such  manner  as prescribed  by  regulations  for not more frequently than four times per annum, of the name, social security account number, and gross wages paid to each employee who resides or is employed in this  state,  whether  or not such employee is a resident for purposes of this chapter and whether or  not  the wages of such employee are subject to withholding of tax or payments of tax under article twenty-two of this chapter. Employers also shall report if dependent health insurance benefits  are  available.  No report  shall  be  filed with respect to an employee of a state or local agency performing intelligence or counterintelligence functions, if  the head  of  such  agency  has  determined  that filing such a report could endanger  the  safety  of  the  employee  or   compromise   an   ongoing investigation or intelligence mission.  (2) Such system shall be designed in a manner compatible with existing reporting   requirements,   to  the  extent  possible,  while  remaining consistent with the goals of such system, and shall be  consistent  with the  provisions  of  article  eighteen  of the labor law. Not later than January  first,  nineteen  hundred  ninety-six,  the  department  shall, pursuant  to  regulation,  begin to collect such data in such manner for the first quarter of calendar year nineteen hundred ninety-six  and  for all subsequent quarters.  (3)  (a)  Notwithstanding any law to the contrary, the commissioner of taxation and finance shall  maintain  cooperative  agreements  with  the state  office  of  temporary  and  disability  assistance,  which  shall provide:  (i) for the utilization by the  office  of  temporary  and  disability assistance  of  information obtained pursuant to subdivision one of this section, for the purpose of verifying eligibility for and entitlement to amounts of benefits under  the  social  services  law,  locating  absent parents  or  other  persons  legally  responsible  for  the  support  of applicants or recipients of public assistance and care under the  social services  law  and  persons  legally  responsible  for  the support of a recipient of services under section one hundred eleven-g of  the  social services law and, in appropriate cases, establishing support obligations pursuant  to  the  social services law and the family court act, and for the purpose of evaluating the effect on  earnings  of  participation  in employment  or  training  programs  authorized  pursuant  to  the social services law by current recipients of public assistance and care and  by former  recipients  of  public assistance and care, such agreement shall further  provide  to  the  degree  required  by  federal  law  for   the commissioner  and  the  office of temporary and disability assistance to provide information obtained pursuant to subdivision one of this section to the federal social security administration or to public  agencies  in other  states  which  administer  programs  under  the food stamp act of nineteen hundred seventy-seven or title I, II, IV-A, IV-D, X, XIV,  XVI, or  XIX  of the federal social security act and to take such other steps as may be required by section one thousand one hundred  thirty-seven  of the  social  security act or federal regulations promulgated thereunder; and  (ii) for the utilization by the office  of  temporary  and  disability assistance  of  information obtained pursuant to subdivision one of this section, with respect to the parents, the stepparents, the child and the siblings of the child who were living in the same household as  a  child who is in the custody, care and custody or custody and guardianship of a  local  social  services district or of the office of children and family services during the month that the  court  proceedings  leading  to  the child's  removal  from  the  household  were  initiated,  or the written instrument  transferring  care  and custody of the child pursuant to the provisions of section  three  hundred  fifty-eight-a  or  three  hundred eighty-four-a  of  the social services law was signed, provided however, that the office of temporary and disability assistance  shall  only  use the  information  obtained pursuant to this subdivision, for the purpose of determining the eligibility of such child for  federal  payments  for foster  care and adoption assistance pursuant to the provisions of title IV-E of the federal  social  security  act.  Notwithstanding  any  other provision  of  law, the office of temporary and disability assistance is authorized to share information obtained pursuant  to  this  subdivision with  any applicable social services district, provided however, that if such information is shared, that such  social  services  district  shall only  use  the  information  obtained for the purpose of determining the eligibility of such child for  federal  payments  for  foster  care  and adoption  assistance  pursuant  to  the  provisions of title IV-E of the federal social security act.  (b) Notwithstanding any law to the contrary and not later than  ninety days  after  the  effective  date of this paragraph, the commissioner of taxation and finance shall enter into a cooperative agreement  with  the commissioner of social services for the delivery to the state department of  social  services of information obtained pursuant to subdivision one hereof, which information shall be utilized for the purpose of  enabling such  department  to  fulfill obligations and responsibilities otherwise incumbent upon the state department of labor under section  one  hundred twenty-four  of  the  federal  family  support  act  of nineteen hundred eighty-eight by giving the federal parent locator service, maintained by the federal department of health and human services,  prompt  access  to certain  wage  information  for  use  by  such latter department for the purpose of complying with such act.  (4) Notwithstanding any  law  to  the  contrary  and  not  later  than September  first,  nineteen hundred ninety-seven, the commissioner shall enter into a cooperative agreement with the state department of labor to allow the information obtained by the department pursuant to subdivision one of this section to be made available to the department of labor,  or other   individuals   designated  by  the  commissioner  of  labor,  for administration of such department's employment security programs, public assistance work programs, or for other purposes  deemed  appropriate  by the  commissioner  of  labor consistent with the provisions of the labor law, as well as  for  the  evaluation  of  the  effect  on  earnings  of participation  in training programs with respect to which the department of  labor  has  reporting,  monitoring,  administering,  or   evaluating responsibilities.   5.   Notwithstanding  any  provision  of  law  to  the  contrary,  the commissioner  shall  enter  into  a  cooperative  agreement   with   the department  of health, which agreement shall provide for the utilization of information obtained pursuant to subdivision one of this section, for the purpose of verifying eligibility for  child  health  insurance  plan subsidy  payments  and  required  premium  payments  under  sections two thousand five hundred ten and two thousand five hundred  eleven  of  the public  health law, and for the purpose of verifying eligibility for the program for elderly pharmaceutical insurance coverage under title  three of  article  two  of  the elder law, when requested by the department of health.  (6)  Notwithstanding  any  provision  of  law  to  the  contrary,  the commissioner shall enter into a cooperative agreement with the office of  vocational and educational services for individuals with disabilities of the  education  department,  the  commission for the blind and any other state vocational rehabilitation agency, which  agreement  shall  provide for  the utilization of information obtained pursuant to subdivision one of this section,  for  purposes  of  obtaining  reimbursement  from  the federal  social  security  administration  for expenditures made by such office, commission or agency on behalf of disabled individuals who  have achieved economic self-sufficiency.  (6-a)  Notwithstanding  any  provision  of  law  to  the contrary, the commissioner shall enter into a cooperative agreement with the New  York state  higher  education  services  corporation,  which  agreement shall provide  for  the  utilization  of  information  obtained  pursuant   to subdivision  one of this section, for purposes of default prevention and collection of defaulted education loan debt, including  judgments,  owed to  the  federal or New York state government that is being collected by the New York state higher education services corporation.  (6-b) Notwithstanding any  provision  of  law  to  the  contrary,  the commissioner  shall  enter  into  a cooperative agreement with the state comptroller, which  agreement  shall  provide  for  the  utilization  of information  obtained  pursuant  to subdivision one of this section, for purposes of determining the amount a  retired  member  of  a  retirement system or pension plan administered by the state or any of its political subdivisions  who  returns  to  public  employment  has  earned  for the purposes of sections one hundred two, two hundred  eleven,  two  hundred twelve and four hundred two of the retirement and social security law.  (7) No employer shall be subject to any civil or criminal liability by reason  of  his disclosure to the department of any information required to be disclosed pursuant to this subdivision unless such information  is knowingly and wilfully reported incorrectly.  (8)  The  provisions of the state freedom of information act shall not apply to any personally identifiable information obtained by any  agency or any public official pursuant to the provisions hereof.  (9)  Cross-references.  (a)  For the applicable penalty for failure to comply with wage reporting requirements, see subsection (v)  of  section six hundred eighty-five of this chapter.  (b)  See  paragraph  four  of  subsection  (a)  of section six hundred seventy-four of this chapter for requirements relating to the filing  of quarterly   combined   withholding,   wage  reporting  and  unemployment insurance returns.   * NB There are 2 § 171-a's