NY Lab L § 577 (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 6 - Contributions to Fund 577 - General Account; Subsidiary Contribution.

§  577.    General  account;  subsidiary  contribution.   1.   General account.  The general account within the fund shall be continued.  (a)  This account shall be credited with  (1)  all net earnings on moneys in the fund,  (2)  moneys credited to this state pursuant to  section  nine  hundred three of the federal social security act,  (3)    account  balances of employers who have ceased to be liable for contributions under this article and whose accounts are not  subject  to transfer   in   accordance  with  provisions  of  section  five  hundred eighty-one, subdivision four covering transfers of accounts,  (4)  the proceeds of subsidiary contributions,  (5)  all moneys improperly paid to claimants and recovered,  (6)  contributions which are paid into the fund more than  sixty  days after  the  due  date  prescribed  by  regulation  of  the commissioner, excepting only contributions paid after such sixty  days  but  prior  to determination and demand by the commissioner, and  (7)    benefits based on wages paid in another state and charged to an employer's account as provided  in  subdivision  five  of  section  five hundred eighty-one.  (8)  monies  pursuant  to  section  five  hundred eighty-one-b of this title.  (9) monies pursuant to section five hundred ninety-four of this title.  (b)  This account shall be debited with  (1)  moneys used by the commissioner upon an appropriation  duly  made by  the legislature for the administration of the unemployment insurance law as provided in section five hundred fifty, subdivision three,  (2)  refunds of subsidiary contributions,  (3)   the amounts of negative  balances  of  employers'  accounts,  as provided  in section five hundred eighty-one, subdivision one, paragraph (e),  (4)  all moneys paid to claimants which should not have  been  charged or are not chargeable to any employer's account;  (5)    balances set up as provided in subdivision five of section five hundred eighty-one; and  (6)  all moneys paid to claimants by  reason  of  the  application  of paragraph  (a)  of  subdivision twelve of section five hundred ninety of this article which are  not  reimbursed  to  the  fund  by  the  federal government.   2.    Subsidiary contributions.   (i) Employers shall pay a subsidiary contribution  based  on  their  rate  as  specified  in  the  subsidiary contribution  schedule  as  applied  to  wages paid in the four calendar quarters immediately subsequent to the computation  date.  The  rate  of each employer's subsidiary contribution shall be the percentage shown in the  column  headed by the general account balance as of the computation date and on the same line designating  the  range  of  employer  account percentages  in  which  an  individual  employer's account is found. The subsidiary rate for employers who have not been liable for contributions during at least the five  completed  calendar  quarters  ending  on  the computation  date  shall  be  the highest percentage for those employers with  a  positive  employer's  account   percentage.   Such   subsidiary contribution  shall  be  paid in addition to any other amounts otherwise payable under this article, and shall be assessed and collected  in  the same  manner  as  the  contributions  prescribed by section five hundred seventy of this title. The proceeds of the subsidiary contribution shall be deposited in the fund and credited to the general account.  (ii)  The terms "employer account percentage", "computation date"  and "wages"  shall  have the meaning prescribed pursuant to article eighteen of this chapter.                $0    $75   $150  $225  $300  $375  $450  $525  $600               or    or    or    or    or    or    or    or    or Employ-       more  more  more  more  more  more  more  more  more er's          but   but   but   but   but   but   but   but   but Account Less  Less  less  less  less  less  less  less  less  less  $650 Percen- than  than  than  than  than  than  than  than  than  than  or tage    $0    $75   $150  $225  $300  $375  $450  $525  $600  $650  more                        Dollar amounts in Millions)  Less than +0.0%   .925% .825% .725% .625% .525% .425% .325% .225% .125% .025% .000%  0.0% or more but less than 5.5%    .625% .625% .625% .525% .425% .325% .225% .125% .025% .000% .000%  5.5% or more but less than 7.5%    .625% .625% .525% .425% .325% .225% .125% .025% .000% .000% .000%  7.5% or more but less than 9.0%    .625% .525% .425% .325% .225% .125% .025% .000% .000% .000% .000%  9.0% or more    .525% .425% .325% .225% .125% .025% .000% .000% .000% .000% .000%