2023 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%