2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 570 - Payment of Contributions.

§  570.  Payment of contributions. 1. Rate. Each employer liable under
this article shall pay contributions on all wages paid  by  him  at  the
rate  of  five  and  four-tenths  per  centum  or,  if applicable to the
employer, at the rate  provided  by  the  provisions  of  sections  five
hundred   seventy-seven   and   five  hundred  eighty-one.  However,  if
contributions so established exceed five and four-tenths per  centum  of
wages paid by him which are subject to the federal unemployment tax act,
they  shall  be  reduced  by  that part of such excess, if any, which is
caused by the provisions of paragraph (b) of subdivision one of  section
five hundred eighteen.
2.  Time  and method of payment. Contributions shall become payable by
any employer for wages paid on and after the date on  which  he  becomes
liable  under  this  article.  All contributions from employers shall be
paid at such times and in such manner as the commissioner may prescribe.
3. Default. An employer who fails to pay contributions required to  be
made by him to the fund shall pay interest at the rate of one per centum
of  the  amount  of  such contributions for each month he is in default.
Such interest shall be assessed, collected  and  paid  as  part  of  the
payment required to be made by the employer to the fund.
4. Fraud. If any part of any deficiency is due to fraud with intent to
avoid  payment  of  contributions  to  the fund, fifty per centum of the
total amount of the deficiency, in addition to such deficiency, shall be
assessed, collected, and paid in  the  same  manner  as  if  it  were  a
deficiency.
5.  Refunds  and  credits. If an employer shall make application for a
refund of any contribution, interest, or penalty paid by him  or  for  a
credit   thereof   and   the  commissioner  shall  determine  that  such
contribution,  interest  or  penalty,  or  any   portion   thereof   was
erroneously  collected,  the  commissioner  shall  refund said amount or
allow a credit therefor. If said refund  was  created  as  a  result  of
departmental  error  then  the  commissioner  shall pay said refund with
interest paid at the rate of three-fourths of  one  per  centum  of  the
amount of such contribution, interest and penalty for each month between
the  time  of  the  erroneous collection and thirty days previous to the
date of the refund check, as specified in this subdivision,  unless  the
employer  shall  have  already  deducted  said  amount  by way of credit
against moneys payable by him into the fund. No refund or  credit  shall
be  allowed  unless  an  application therefor shall be made on or before
whichever of the following dates shall be the later: (a) one  year  from
the  date  on  which  such payment was made; or (b) three years from the
last day of the first month following the end of that  calendar  quarter
during  which  the  remuneration  was  paid  which  formed the basis for
contributions, interest, or penalty claimed  to  have  been  erroneously
collected.  For  a like cause and within the same period a refund may be
so made or a credit allowed on the initiative of the  commissioner.  Any
credit  or  refund  of interest and penalties erroneously collected, any
interest on such credit or refund, and any  interest  on  contributions,
interest   and   penalties   erroneously   collected,   allowed  by  the
commissioner under the foregoing conditions, shall be a  charge  against
the  special  fund.  Any  credit  or refund of contributions erroneously
collected, allowed by the commissioner under the  foregoing  conditions,
shall be a charge against the unemployment insurance fund.
Nothing  contained  in  this  subdivision  shall require or permit the
refund or credit of any contributions  due  and  payable  under  article
eighteen  of  this  chapter  as in effect at the time such contributions
were paid.
6. Agreement to contributions by employees void. No  agreement  by  an
employee  to pay any portion of the payment made by his employer for the

purpose of providing benefits required by this article  shall  be  valid
and  no  employer  shall  make  a  deduction  for  such purpose from the
remuneration of any employee.
7.  (a)  In  addition to amounts otherwise payable under this article,
every employer  liable  for  the  payment  of  contributions  shall  pay
contributions of three-tenths per centum on all wages paid by him during
the  calendar  year  nineteen  hundred  seventy-nine. Such contributions
shall be credited to the employer's account pursuant to paragraph (d) of
subdivision one of section five hundred eighty-one  and  shall  be  used
only  for  the purpose set forth below in paragraphs (b) and (c) of this
subdivision.
(b) If, on or before the  tenth  day  of  November,  nineteen  hundred
seventy-nine,  the  commissioner determines that the outstanding balance
of advances made to the state pursuant  to  title  XII  of  the  federal
social  security act can be repaid in full to the treasury of the United
States for credit to the federal unemployment  account  in  the  federal
unemployment  trust  fund,  and that after such repayment the state will
not require further title XII advances during the remainder of  nineteen
hundred seventy-nine, he shall cause such repayment to be made.
(c) On or before the first day of July, nineteen hundred seventy-nine,
pursuant  to  20 CFR 601.5(f) the governor shall file with the secretary
of labor an  application  for  deferral  of  the  tax  credit  reduction
required  by section 3302(c) (2) of the federal unemployment tax act. If
such deferral can be obtained by making the repayment to the treasury of
the United States required by 20 CFR 601.5(f)(2)(ii),  the  commissioner
shall  cause  such  repayment  to be made. If such deferral cannot be so
obtained, it shall be applied for pursuant to 20 CFR 601.5(f)(2)(i) and,
in such event, the amount of such additional contributions  due  by  the
thirty-first  day  of  January,  nineteen  hundred  eighty, by reason of
paragraph (a) of this subdivision, shall be paid as soon as received  to
the  treasury  of the United States to reduce the balance of outstanding
title XII advances.