reglab/statecodes huggingface dataset:
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 518 - Wages.

§  518. Wages. 1. Limitation. (a) "Wages" means all remuneration paid,
except that such term does not include remuneration paid to an  employee
by  an employer after eight thousand five hundred dollars have been paid
to such employee by such employer with respect to employment during  any
calendar  year, except that such term does not include remuneration paid
to an employee by an employer with  respect  to  employment  during  any
calendar year beginning with the first day of
that exceeds
January 2014                  $10,300
January 2015                  $10,500
January 2016                  $10,700
January 2017                  $10,900
January 2018                  $11,100
January 2019                  $11,400
January 2020                  $11,600
January 2021                  $11,800
January 2022                  $12,000
January 2023                  $12,300
January 2024                  $12,500
January 2025                  $12,800
January 2026                  $13,000
and  each  year  thereafter  on  the  first  day of January that exceeds
sixteen percent of the state's average annual wage as determined by  the
commissioner  on  an  annual  basis  pursuant  to  section  five hundred
twenty-nine of this article; provided, however, that in calculating such
maximum amount of remuneration, the amount arrived at by multiplying the
state's average annual wage times sixteen percent shall be rounded up to
the nearest hundred dollars.  In  no  event  shall  the  state's  annual
average wage be reduced from the amount determined in the previous year.
The  term  "employment"  includes  for  the purposes of this subdivision
services constituting employment under any unemployment compensation law
of another state or the United States.
(b) Subject to the same limitation the term "wages" includes also  all
compensation  paid  by an employer to persons in his employ with respect
to which he is not liable for contributions under any other unemployment
insurance law, even though such  compensation  is  not  remuneration  as
defined  by  section  five  hundred  seventeen  of  this article, or the
services of such persons are not in employment  as  defined  by  section
five hundred eleven of this article, if the employer is liable for a tax
on such compensation under the federal unemployment tax act.
2.   Joint   consideration.   If  an  employer  has  acquired  all  or
substantially all, or a segregable portion  of  the  assets  of  another
employer  liable  for  contributions under this article, or has acquired
all or a segregable portion of the organization, trade  or  business  of
another  employer liable for contributions pursuant to subdivision seven
of section five hundred eighty-one of this article, remuneration paid by
both employers shall be  deemed  paid  by  a  single  employer  for  the
purposes of this section.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 520 - Base Period.

§  520.  Base  period.    A  claimant's  "base  period"  is one of the
  following:
1. For  the  purpose  of  subdivision  one  of  section  five  hundred
  twenty-seven  of this article, the term base period shall mean the first
  four of the last five completed calendar quarters ending with  the  week
  immediately preceding the filing of a valid original claim.
2.    For  the  purpose of paragraph (a) of subdivision two of section
  five hundred twenty-seven of this article, the term  base  period  shall
  mean  the  last  four  completed  calendar quarters ending with the week
  immediately preceding the filing of a valid original claim.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 522 - Total Unemployment and Partial Unemployment.

* § 522. Total unemployment. "Total unemployment" means the total lack
  of  any  employment  on  any  day. The term "employment" as used in this
  section means any employment including that not defined in this title.
* 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)
* §  522.  Total  unemployment  and   partial   unemployment.   "Total
  unemployment"  means  the  total lack of any employment during any week.
  "Partial employment" means any employment during any week that  is  less
  than  full-time employment so long as the compensation paid is less than
  the claimant's weekly benefit rate plus the claimant's  partial  benefit
  credit.  The  term  "employment"  as  used  in  this  section  means any
  employment including that not defined in this title.
* 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)
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 523 - Effective Week.

* §  523.  Effective  day.  "Effective  day" means a full day of total
  unemployment provided such day falls within a week in which  a  claimant
  had  four  or  more days of total unemployment and provided further that
  only those days of total unemployment in excess  of  three  days  within
  such  week  are  deemed  "effective days". No effective day is deemed to
  occur in a week in which the claimant has days of employment  for  which
  he  is  paid  compensation  exceeding  the highest benefit rate which is
  applicable to any claimant in such week. A claimant who is employed on a
  shift continuing through midnight is deemed to have been employed on the
  day beginning before midnight with respect to such shift,  except  where
  night  shift  employees are regularly scheduled to start their work week
  at seven post meridiem or thereafter on Sunday  night,  their  regularly
  scheduled  starting  time  on  Sunday shall be considered as starting on
  Monday.
* 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)
* § 523. Effective week. "Effective week"  means  (a)  a  week  during
  which  a  claimant  performs  no services for which the claimant is paid
  compensation, or (b) a week during which a claimant performs services on
  a part-time basis for which the claimant is paid  compensation  that  is
  less  than  the  claimant's  weekly benefit rate plus his or her partial
  benefit credit.
* 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)
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 524 - Week of Employment.

* §  524.  Week  of employment. For purposes of this article, "week of
  employment" shall mean a Monday through Sunday  period  during  which  a
  claimant  was  paid  remuneration  for  employment  for  an  employer or
  employers  liable  for  contributions  or  for  payments  in   lieu   of
  contributions under this article.
* 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)
* §  524.  Week  of employment. For purposes of this article, "week of
  employment" shall mean a Monday through Sunday  period  during  which  a
  claimant  was  paid  remuneration  for  employment  for  an  employer or
  employers  liable  for  contributions  or  for  payments  in   lieu   of
  contributions  under this article. A claimant who is employed on a shift
  continuing through midnight is deemed to have been employed on  the  day
  beginning before midnight with respect to such shift, except where night
  shift  employees  are  regularly  scheduled  to start their work week at
  seven post meridiem or  thereafter  on  Sunday  night,  their  regularly
  scheduled  starting  time  on  Sunday shall be considered as starting on
  Monday.
* 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)
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 525 - Partial Benefit Credit.

* §  525.  Partial benefit credit. "Partial benefit credit" means that
  part of the compensation, if any, paid to a claimant with respect  to  a
  week  for  which  benefits  are claimed under the provisions of this law
  which is not in excess of fifty per centum of  the  individual's  weekly
  benefit  rate,  or  one  hundred dollars, whichever is the greater. Such
  partial benefit credit, if not  a  multiple  of  one  dollar,  shall  be
  computed to the next higher multiple of one dollar.
* 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)
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 528 - Transitional Provisions.

§  528.  Transitional  provisions.    Remuneration used to establish a
  valid original claim prior to the first day of April,  nineteen  hundred
  ninety-nine  may be used to establish a subsequent valid original claim.
  Under such circumstances, the general account rather than  the  affected
  employer's account shall be charged for the portion of experience rating
  charges attributable to such remuneration.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 2 - Definitions › 529 - Average Annual Wage; Average Weekly Wage.

§  529.  Average  annual  wage;  average  weekly wage. 1. The "average
  annual wage" shall be the average annual wage of the state of  New  York
  for  the  previous  calendar  year  as determined by the commissioner no
  later than the thirty-first day of May of each year.
2. The "average weekly wage" shall be the average weekly wage  of  the
  state  of  New  York for the previous calendar year as determined by the
  commissioner no later than the thirty-first day of May of each year.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 3 - Administration › 530 - Industrial Commissioner's Powers.

§  530.  Industrial  commissioner's  powers.  1. General powers.   The
  commissioner shall administer this article and for such purpose he shall
  have power to make  all  rules  and  regulations  and,  subject  to  the
  regulations of the civil service, to appoint such officers and employees
  as may be necessary in the administration of this article.
2.  Powers  and  duties in respect to the national employment service.
  The state of New York accepts the provisions of an act of  the  congress
  of   the   United   States   effective   June  sixth,  nineteen  hundred
  thirty-three, entitled "An act to provide for  the  establishment  of  a
  national  employment  system  and for cooperation with the states in the
  promotion of such system, and for other purposes." Such act is  in  this
  article otherwise referred to as "Wagner-Peyser Act".
The  commissioner  is  hereby  designated as the agent of the state as
  required by such act of congress and as such agent is hereby authorized,
  empowered and directed to cooperate with the  United  States  employment
  service  under  and  pursuant  to  the terms, conditions, provisions and
  requirements of such act and he  shall  have  and  exercise  all  powers
  necessary  therefor.  The  commissioner  is  hereby  further authorized,
  empowered and directed to take such steps and to  formulate  such  plans
  and  to  execute  such  projects  as  may be necessary or appropriate to
  obtain for and on behalf of the state the full benefits, advantages  and
  privileges derivable under and pursuant to such act of congress.
3.  Acceptance  of  moneys.  The  commissioner is authorized to accept
  moneys to be used in carrying out any of the purposes of this article.
4. Claims for  damages  to  personal  property.  The  commissioner  is
  authorized   to   approve,   for   payment   out   of  the  unemployment
  administration fund, notwithstanding any inconsistent provision  of  the
  court  of  claims act, any claim for damage to personal property made by
  an employee of the department whose salary is  paid  out  of  that  fund
  resulting  from  the  deliberate  act  of  any  claimant  for  benefits,
  applicant for placement, employer, or other person acting on behalf of a
  claimant, applicant, or employer arising out of official business of the
  department. Payment of such claim shall be limited to  the  sum  of  one
  hundred  fifty dollars and shall be subject to the prior approval of the
  comptroller and the attorney general.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 3 - Administration › 531 - Regularization of Employment.

§  531.  Regularization  of  employment.   One of the purposes of this
  article is to promote the regularization of employment  in  enterprises,
  industries,  localities, and the state. The commissioner shall take such
  steps as are within his  means  for  the  reduction  and  prevention  of
  unemployment  and to promote the reemployment of all unemployed workers.
  To this end the commissioner may employ experts and  may  carry  on  and
  publish  the  results  of any investigations and research which he deems
  relevant, whether or not directly related  to  the  other  purposes  and
  specific  provisions of this article. Also to this end, the commissioner
  shall undertake investigations of technological developments in industry
  in order to obtain information necessary for evaluating the  effects  of
  such  developments  on  the  geographical,  industrial, and occupational
  employment patterns of the state. The commissioner shall also  undertake
  investigations  of  occupational  training  needs  of workers unemployed
  because of technological developments, the  availability  of  facilities
  for   this  purpose,  and  ways  and  means  for  establishing  required
  facilities where this step is needed, and shall co-operate to  this  end
  with  appropriate  education authorities.   The commissioner shall bring
  the findings of  such  investigations  to  the  attention  of  education
  authorities,   labor  organizations,  employers  and  other  appropriate
  bodies, public and private,  in  order  that  educational  and  training
  efforts  shall  be  appropriate  to  the  changing occupational needs of
  industry  and  shall  be  channeled  in  the  direction   of   expanding
  occupational  opportunities  for the labor force. The commissioner shall
  also utilize such findings in connection with his  responsibilities  for
  the   development   and   encouragement   of,   and   recruitment   for,
  apprenticeship training activities. The commissioner shall by these  and
  other  appropriate  means assist labor and management in the development
  of  higher  occupational   skills   commensurate   with   the   changing
  requirements of industry in the state.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 3 - Administration › 532 - Employment Districts and Offices.

§  532.  Employment  districts  and  offices.    1.  Establishment and
  maintenance. The commissioner may divide the state into such  number  of
  employment  districts  as he finds necessary to carry out the provisions
  of this  article  and  maintain  a  district  office  in  each  of  said
  districts.  The  commissioner  shall  establish  such  number  of  local
  employment offices as he finds necessary, which offices, in addition  to
  the other duties prescribed herein and by the commissioner, shall act as
  free public employment exchanges.
Such  exchanges  shall  provide  and  maintain  special  services  for
  unskilled workers and public assistance recipients, which services shall
  include but not be limited to:  maintenance of current registers of  all
  opportunities  for employment in which such workers and recipients would
  be able to engage which are brought to the attention of such  exchanges;
  special  activities to seek out and develop employment opportunities for
  such  workers  and  recipients;  employment  preparation  services;  and
  continued  counseling  before  and  after  referral  of such workers and
  recipients to employment opportunities.
2. Cooperation with other agencies. The commissioner is authorized  to
  cooperate  with  or  to  enter into agreements with the federal railroad
  retirement board or any other agency of the United States  charged  with
  the  administration  of  an  unemployment  compensation  law,  with  any
  political subdivision of this state,  or  with  any  private  non-profit
  organization, with respect to the establishment, maintenance, and use of
  free  employment  service facilities and free public employment offices,
  and as a part of any such agreement the commissioner may accept  moneys,
  services,  or  quarters  as  a  contribution  to the special "employment
  service account" in the unemployment administration fund.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 3 - Administration › 534 - Appeal Board.

§ 534. Appeal board.  The appeal board is hereby continued. Such board
  shall  consist  of  five  salaried  members, not more than three of whom
  shall be adherents of the same political party. One of  the  members  of
  the  board shall be designated as chairman by the governor. The governor
  shall appoint or reappoint members for terms  of  six  years.  Vacancies
  shall be filled by appointment by the governor for the unexpired term. A
  member  of  the  board may be removed by the governor for cause, after a
  hearing.
Any hearing, inquiry, or investigation required or  authorized  to  be
  conducted  or  made  by  the  board  may  be  conducted  or  made by any
  individual member thereof, and the order, decision, or determination  of
  such member shall be deemed the order, decision, or determination of the
  board  from  the  date  of  filing thereof in the department, unless the
  board on its own motion or on application duly  made  to  it  modify  or
  rescind such order, decision, or determination.
The  board  shall establish and maintain a current index, by topic, of
  the principles of law established by the decisions rendered by the board
  and the courts concerning matters arising under this article. Such index
  shall cite all appropriate authority which supports such principles and,
  where appropriate, all conflicting  authority.  Such  index  shall  also
  contain a glossary of technical and statutory terms commonly used by the
  board  in  its decisions.  Copies of such index shall be open for public
  inspection and examination, and shall be made available at all locations
  where unemployment insurance hearings, authorized or mandated by section
  six hundred twenty of this chapter, are conducted.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 3 - Administration › 535 - Referees.

§  535.  Referees.    The  commissioner  shall appoint, subject to the
  regulations of the civil service, as many persons as may be necessary to
  be referees to perform the duties prescribed by this article.  It  shall
  be  the  duty  of  a  referee,  under  the  supervision,  direction, and
  administrative control of the appeal board, to hear and decide  disputes
  in  accordance  with  the provisions of this article and to conduct such
  other and further hearings in connection with the foregoing  as  may  be
  required by the board.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 3 - Administration › 540 - Information About Assistance Programs.

§  540.  Information about assistance programs. The commissioner shall
  establish  procedures  whereby  each  person  who  files  a  claim   for
  unemployment  insurance  pursuant  to section five hundred ninety-six of
  this article, shall receive information about the supplemental nutrition
  assistance program provided by the office of  temporary  and  disability
  assistance  pursuant  to subdivision six of section ninety-five-a of the
  social services law, the  special  supplemental  nutrition  program  for
  women,  infants  and children provided by the department of health under
  section twenty-five hundred seven of the  public  health  law,  and  the
  utility assistance and rental and mortgage assistance programs available
  through  the division of housing and community renewal and the office of
  temporary and disability assistance. The commissioner shall also provide
  information about  such  programs  on  the  department's  website.  Such
  information  shall  be  prominently  displayed  and easily accessible by
  individuals filing a claim or certifying for unemployment benefits.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 4 - Unemployment Funds › 552-B - Unemployment Insurance Control Fund.

§  552-b.  Unemployment  insurance  control  fund.  1. There is hereby
  established in the joint custody of the  commissioner  of  taxation  and
  finance   and   the  state  comptroller  a  fund  to  be  known  as  the
  "unemployment insurance control fund".
2. The unemployment  insurance  control  fund  shall  consist  of  all
  penalties imposed and collected pursuant to paragraph (b) of subdivision
  two of section five hundred eighty-one of this article, the department's
  share  of  all penalties imposed and collected pursuant to paragraph one
  of subsection (v) of section six hundred eighty-five of the tax law, and
  all other moneys credited or transferred thereto from any other fund  or
  sources pursuant to law.
3.  Moneys  in  the  unemployment insurance control fund shall be kept
  separate from and shall not be commingled with any other moneys  in  the
  custody  of  the  commissioner  of  taxation  and  finance and the state
  comptroller. All deposits of such moneys shall, if required by the state
  comptroller, be secured by obligations of the United States or  of  this
  state  of  market  value equal at all times to the amount of the deposit
  and all banks and trust companies are authorized to give such securities
  for such deposits.
4. Moneys of the unemployment insurance control fund shall be used for
  the  location  and  prevention  of  fraud  and  abuse,  collection   and
  enforcement  activities,  benefit  payment  control activities and other
  quality  control  activities  related  to  the  unemployment   insurance
  program.  The  moneys  shall  be  paid out of the unemployment insurance
  control fund on the audit  and  warrant  of  the  state  comptroller  on
  vouchers  certified  or  approved by the commissioner or his or her duly
  designated officer. Any balance in such fund shall not lapse at any time
  but shall remain continuously available for such purposes.
5. The unemployment insurance control fund shall not be used in  whole
  or  in  part for any purpose or in any manner which (a) would permit its
  substitution for, or a corresponding reduction in,  federal  funds  that
  would  be  available  in  its  absence  to  finance expenditures for the
  administration of this article;  or  (b)  would  cause  the  appropriate
  agency  of  the  United  States  government  to  withhold any part of an
  administrative grant which would otherwise be made.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 4 - Unemployment Funds › 553 - Disposition of Moneys Collected.

§  553.  Disposition  of  moneys  collected. 1. Depository. All moneys
  collected as contributions, interest and penalties  under  this  article
  shall  be  deposited  in  a  bank,  trust  company  or  industrial  bank
  designated by the state comptroller. All moneys so  deposited  shall  be
  credited  immediately to the account of the unemployment insurance fund,
  except as provided in subdivision two of this section.
2. Interest and penalties. The commissioner shall certify periodically
  to the depository the  amount  of  interest  and  penalties  which  were
  imposed   and  collected  under  title  six  of  this  article  and  the
  department's share of the penalties imposed and  collected  pursuant  to
  paragraph  one  of  subsection (v) of section six hundred eighty-five of
  the tax law and deposited pursuant to subdivision one of this section. A
  sum equal to the total amount of interest and penalties certified by the
  commissioner, less the penalties collected pursuant to paragraph (b)  of
  subdivision  two  of section five hundred eighty-one of this article and
  the department's share of the penalties collected pursuant to  paragraph
  one  of subsection (v) of section six hundred eighty-five of the tax law
  shall thereupon be credited to the special fund established pursuant  to
  section  five hundred fifty-two of this article. The penalties collected
  pursuant to paragraph (b) of subdivision two  of  section  five  hundred
  eighty-one  of  this article and the department's share of the penalties
  collected pursuant to paragraph one of subsection  (v)  of  section  six
  hundred  eighty-five  of  the tax law shall thereupon be credited to the
  unemployment insurance control fund established pursuant to section five
  hundred fifty-two-b of this article.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 5 - Coverage › 561 - Voluntary Election.

§  561.  Voluntary  election.  1. Employer. Any employer not otherwise
liable for contributions under this article as an  employer  may  become
liable therefor
(a) as of the first day of any calendar quarter, provided
(1)  he  files  an application with the commissioner to elect coverage
for at least the unexpired portion of the calendar year  in  which  such
coverage is to commence and the following calendar year;
(2)  such  application  is  filed  on  or  before  the last day of the
calendar quarter in which coverage is to commence; and
(3) the commissioner approve such application in writing;
(b) as of the date on which he acquired  the  organization,  trade  or
business,  in  whole  or  in part, of another employer who is liable for
contributions, provided
(1) he files an application with the commissioner  to  elect  coverage
for  at  least  the unexpired portion of the calendar year in which such
acquisition occurs and the following calendar year;
(2) such application is filed within thirty days following the end  of
the calendar quarter in which such acquisition occurred; and
(3) the commissioner approve such application in writing.
2. Employees. (a) Services without the state. The services of a person
who  resides  within  this  state  but  performs  such services entirely
without the state shall be deemed employment within the meaning of  this
article whenever
(1) contributions are not required with respect to such services under
an  unemployment  compensation  law  of any other state or of the United
States; and
(2) his employer makes application to this effect; and
(3) the commissioner approves such application in writing.
(b) Agricultural labor. All services performed in  agricultural  labor
for  an employer who is not liable for contributions pursuant to section
five hundred sixty-four of  this  article  shall  be  deemed  employment
within  the  meaning of this article as of the first day of any calendar
quarter provided:
(i) the employer makes an election to this effect  for  at  least  the
unexpired  portion  of  the  calendar  year in which such election is to
commence and the following calendar year,
(ii) such election is filed on or before the last day of the  calendar
quarter in which it is to become effective, and
(iii) the commissioner approves such election in writing.
(c)  Services  performed at a place of religious worship. The services
of a person performed at a place of religious worship as a caretaker  or
for  the  performance of duties of a religious nature, or both, shall be
deemed employment within the meaning of this article,  if  his  employer
makes  application  to  this  effect  and the commissioner approves such
application in writing.
3. Coverage. Liability for contributions or for payments  in  lieu  of
contributions, as the case may be, shall commence as of the first day of
coverage.    No  remuneration  paid  prior  to the first day of coverage
shall be used for the purpose of determining entitlement to benefits.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 5 - Coverage › 562 - Termination of Coverage.

§ 562. Termination of coverage. 1. Required coverage. (a) Any employer
who  has  once  become  liable for contributions under this article with
respect to persons other than persons employed in personal  or  domestic
service in private homes shall cease to be liable as of the first day of
the   calendar   quarter  next  following  the  filing  of  his  written
application provided the commissioner finds that the  employer  has  not
with  respect to such persons paid remuneration of three hundred dollars
or more in any of the four calendar quarters preceding such day.
(b) Any employer who has once become liable  for  contributions  under
this  article  with  respect to persons employed in personal or domestic
service in a private home shall cease to be liable as of the  first  day
of  the  calendar  quarter  next  following  the  filing  of his written
application, provided the commissioner finds that the employer  has  not
with  respect  to such persons paid remuneration in cash of five hundred
dollars or more in any of the four calendar quarters preceding such day.
2. Voluntary coverage. Any employer who has elected to  become  liable
for  contributions  under  this  article  may  terminate  such liability
hereunder after the expiration  of  the  second  calendar  year  of  his
liability,  as  of  the  first  day of any calendar quarter, provided he
files with the commissioner a written notice of his intent to  terminate
liability  hereunder  before  the  first  day  of  the  calendar quarter
beginning with which this liability is to terminate.
3. Non-payment of wages. Any  employer  who  has  paid  no  wages  for
employment  in  this  state  during a period of four consecutive payroll
years shall cease to be an employer liable for contributions as  of  the
end of the last of such payroll years.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 5 - Coverage › 564 - Agricultural Labor Crew Leaders.

§  564.  Agricultural  labor  crew  leaders. Whenever a person renders
  services as a member of a crew which is paid and furnished by  the  crew
  leader  to  perform services in agricultural labor for another employer,
  such other employer shall, for the purpose of this article, be deemed to
  be the employer of such person, unless:
1. the crew leader holds a valid certificate of registration under the
  federal farm labor  contractor  registration  act  of  nineteen  hundred
  sixty-three  or  substantially  all  the  members of the crew operate or
  maintain tractors, mechanized harvesting or crop  dusting  machinery  or
  any other mechanized equipment which is provided by the crew leader, and
2.  Exclusion  from  coverage.  For  purposes of this section the term
  "employment" shall not include services rendered by an individual who is
  admitted to the United States to perform agricultural labor pursuant  to
  8 USC 1188 if, at the time such services are rendered, they are excluded
  from  the  definition  of  employment  in section 3306(c) of the Federal
  Unemployment Tax Act.
3. the crew leader is not an employee of such other employer  and  has
  not  entered  into a written agreement with such employer under which he
  is designated as an employee.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 571 - Assessment of Contributions Due.

§ 571. Assessment of contributions due. If an employer fails to file a
  quarterly   combined   withholding,   wage  reporting  and  unemployment
  insurance return as required by paragraph  four  of  subsection  (a)  of
  section  six  hundred  seventy-four  of  the  tax law for the purpose of
  determining the amount of  contributions  due  or  for  the  purpose  of
  determining  contribution  rates  under  this article, or if such return
  when filed is incorrect or insufficient and the employer fails to file a
  corrected or sufficient return within thirty days after the commissioner
  requires the same by written notice, the  commissioner  shall  determine
  the  amount  of  contribution  due  from such employer and the amount of
  wages paid by such employer on the basis of such information as  may  be
  available  and  shall  give  written notice of such determination to the
  employer. Such determination  shall  finally  and  irrevocably  fix  the
  amount  of  contribution and the amount of wages paid for the purpose of
  computing contribution rates, unless the commissioner shall  modify  the
  amounts  thereof,  as  provided under this article, subject, however, to
  the right to a hearing as hereinafter provided.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 574 - Insolvency or Bankruptcy.

§ 574. Insolvency or bankruptcy. 1. Priority of contributions.  In the
  event  of  the  dissolution,  insolvency, composition, or assignment for
  benefit of creditors of any employer, contributions then and  thereafter
  due  from  such  employer under this article, together with any interest
  and penalties thereon, shall (1) be on a parity with taxes  (other  than
  real  property taxes), together with any interest and penalties thereon,
  due the state of New York or any city thereof and (2) have priority over
  all other claims, except taxes due the United States and wages  due  for
  employment  performed  within  the three months preceding such event. In
  the event  of  an  employer's  adjudication  in  bankruptcy,  judicially
  confirmed  extension  proposal, composition, or reorganization under the
  federal bankruptcy act, contributions then and thereafter due under this
  article, together with any interest  and  penalties  thereon,  shall  be
  entitled to such priority as is provided in such act.
2.  Discharge  in bankruptcy. If the commissioner was given due notice
  or  had  knowledge  of  the  bankruptcy  proceedings,  the  payment   of
  contributions  due,  together with interest and penalties thereon, which
  accrued on or before the date of the petition for bankruptcy  and  which
  remain  unpaid  upon  the  discharge  of the employer in bankruptcy by a
  court of competent jurisdiction, shall  not  be  enforced  unless  civil
  action  or  warrant proceedings are begun not later than two years after
  the date of such discharge  and  their  total  amount  is  two  thousand
  dollars or more.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 575 - Maintenance, Audit, and Report of Remuneration and Employment Records.

§  575.  Maintenance, audit, and report of remuneration and employment
  records. 1. Requirements. Every employer shall keep a true and  accurate
  record  of  each  person  employed  by him, the name and social security
  account number, and the amount of remuneration paid to  each,  and  such
  other  records  as  are  necessary  under  this  article  in  the manner
  prescribed by regulations of the commissioner and shall furnish  to  the
  commissioner,  upon demand, a sworn statement of the same. Such records,
  together with all other records reflecting or bearing upon  them,  shall
  be  open  to  inspection at any time and as often as may be necessary to
  verify the number of employees, the periods of their employment, and the
  amount of their remuneration. Every employer  shall  report  information
  from  such  records  at such time and in such manner as the commissioner
  may by regulation prescribe. Any employer who shall violate any  of  the
  provisions  of  this  section  or  who shall wilfully falsify any record
  which he is required to maintain or who  shall  wilfully  file  a  false
  report shall be guilty of a misdemeanor.
4.  Collection  and  disposition of penalties. Any penalty pursuant to
  the provisions of this section shall be assessed,  collected,  and  paid
  into  the  fund  in  the  same  manner  as  if  it were a deficiency, in
  accordance with the provisions of this title.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 575-A - Penalties Relating to Wage Information.

§  575-a.  Penalties  relating  to  wage information. In the case of a
failure by an employer to provide complete and  correct  wage  reporting
information  on  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, such employer
shall, unless it is shown to the commissioner's satisfaction that  there
was  good cause for such failure to comply, be liable as provided for in
subdivisions one and two of this section.
1. When the non-compliance is discovered through an examination of  an
employer's  records,  the  employer shall be liable for a penalty in the
following amount for each employee who is not included in the return  or
for whom the required information is not reported accurately:
(a)  for  the  first  failure  for  any  calendar quarter in any eight
consecutive calendar quarters, one dollar  for  each  employee,  not  to
exceed one thousand dollars;
(b)  for  the  second  failure  for  any calendar quarter in any eight
consecutive calendar quarters, five dollars for each  employee,  not  to
exceed two thousand dollars;
(c)  for  any  subsequent failure in any calendar quarter in any eight
consecutive calendar quarters, twenty-five dollars  for  each  employee,
not to exceed five thousand dollars.
2.  In  those  instances  where  a  failure to comply is discovered in
relation to a specific claimant's claim for benefits, the penalty  shall
be twenty-five dollars for each such occurrence.
3.  If  such  employer  provides  complete  and correct wage reporting
information within thirty days after the department sends notice of such
failure to the employer, then the penalty provided  for  by  subdivision
one of this section shall be abated.
4.  The penalties imposed and collected pursuant to this section shall
be credited to the special fund established  pursuant  to  section  five
hundred fifty-two of this article.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 578 - Non-Liability for Penalty and Interest.

§  578.  Non-liability  for  penalty and interest. 1. Conditions.  The
  provisions of this section  shall  apply  to  employers  who  failed  to
  discharge  obligations  under this title because of the bona fide belief
  that all or some of their employees are covered under  the  unemployment
  insurance  laws  of  other states or of the United States, provided they
  paid pursuant to such laws the contributions required thereunder on  all
  wages of all such employees.
2.  Extent. Failure to pay contributions under this title with respect
  to such employees shall not render any such employer liable for interest
  provided such contributions are paid within ninety  days  following  the
  date  on  which  a determination or decision establishing the employer's
  liability therefor has become final. If such contributions are not  paid
  within  ninety days following such date, interest shall be assessed only
  from such date to the date of payment.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 581-B - Contributions to the Re-Employment Service Fund.

§  581-b.  Contributions  to  the  re-employment  service  fund.  Each
  eligible employer that is liable for contributions  under  this  article
  shall  each  calendar  quarter  make  an  additional contribution to the
  re-employment  service  fund  in  an  amount   equal   to   seventy-five
  one-thousandths  of a percent (0.075%) of its quarterly taxable payroll.
  In any  particular  calendar  year  when  contributions  paid  into  the
  re-employment  service fund by all eligible employers equals thirty-five
  million dollars, any further contributions for  the  remainder  of  such
  year  shall  be credited to the general account pursuant to section five
  hundred seventy-seven of this title.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 6 - Contributions to Fund › 581-D - Contributions to the Interest Assessment Surcharge Fund.

§  581-d.  Contributions to the interest assessment surcharge fund. 1.
  Each employer that is liable for contributions under this article  shall
  pay  an assessment to the commissioner at a rate established annually by
  the commissioner sufficient to pay interest due  on  advances  from  the
  federal  unemployment account under Title XII of the Social Security Act
  (42 U.S. Code Sections  1321  to  1324)  during  any  period  that  such
  interest  will  accrue. The rate shall be applied to wages as defined in
  section five hundred eighteen  of  this  article  effective  as  of  the
  beginning  of  the  first  calendar  quarter  of  the year such interest
  becomes due. The commissioner shall establish the  necessary  procedures
  for   payment   of   such  assessments.  The  amounts  received  by  the
  commissioner based on such assessments shall be paid over  and  credited
  to  the  interest  assessment  surcharge  fund.  At  such  time that the
  commissioner determines that this assessment is no longer necessary, any
  amount remaining from such assessments, after all such federal  interest
  charges  have  been  paid,  shall  be  deposited  into  the unemployment
  insurance trust fund and credited to  employer  accounts.  Such  credits
  shall  be determined based on the percentage of each employer's wages to
  the total statewide wages of the  payroll  year  and  credited  to  each
  employer's account as of the computation date of the year prior to which
  such  assessment  shall  no  longer  be  levied.  The  provisions of law
  applicable to  the  collection  of  contributions  shall  apply  to  the
  collection of such assessments.
2.  The  commissioner  shall  notify  the  chairpersons  of the senate
  finance committee and the assembly  ways  and  means  committee  of  the
  amount  being  assessed  on  employers and the procedures for payment of
  such assessments no later than thirty days prior to the  application  of
  the interest assessment surcharge. On a quarterly basis the commissioner
  shall  provide  the chairpersons of the senate finance committee and the
  assembly ways and means committee the  assessment  rate  that  shall  be
  applied  to wages as well as the amount of any previous advances and the
  estimated  amount  of  future  monthly   advances   from   the   federal
  unemployment account under Title XII of the Social Security Act (42 U.S.
  Code  Sections  1321  to  1324)  for  the  calendar  year, the amount of
  interest due and the amount of interest paid for the calendar year.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 7 - Benefits and Claims › 595 - Benefit Right Inalienable.

§  595.  Benefit  right  inalienable.  1.  Waiver  agreement  void. No
  agreement by an employee to waive his rights under this article shall be
  valid.
2. Assignment of  benefits  void.  Benefits  shall  not  be  assigned,
  pledged,  encumbered, released, or commuted and shall be exempt from all
  claims of creditors and from levy, execution, and attachment,  or  other
  remedy  for  recovery or collection of a debt. This exemption may not be
  waived.
2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 7 - Benefits and Claims › 598 - Effect of Payments for Failure to Provide Notice of a Facility Closure.

§  598. Effect of payments for failure to provide notice of a facility
  closure. Payments to an employee under  article  twenty-five-a  of  this
  chapter by an employer who has failed to provide the advance notice of a
  facility  closure  required  by  such  article  or  the  federal  Worker
  Adjustment and Retraining Notification Act (29 U.S.C. Sec. 1201 et seq.)
  or amendments thereto, shall not be construed as remuneration under this
  article. Unemployment insurance benefits may not be  denied  or  reduced
  because of the receipt of payments related to an employer's violation of
  article  twenty-five-a  of this chapter or the federal Worker Adjustment
  and Retraining Notification Act.