2023 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 the first Monday after October 1, 2024 or 30 days
after  the  commissioner of labor certifies that the department of labor
has an  information  technology  system  capable  of  accommodating  the
amendments in chapter 277 of 2021, whichever occurs earlier (see chapter
56 of 2024 Pt.Z-§1 for further provisions)
* (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 on the first Monday after October 1, 2024  or  30  days
after  the  commissioner of labor certifies that the department of labor
has an  information  technology  system  capable  of  accommodating  the
amendments in chapter 277 of 2021, whichever occurs earlier (see chapter
56 of 2024 Pt.Z-§1 for further provisions)
(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.