2023 New York Laws › LAB - Labor › Article 18 - Unemployment Insurance Law › Title 5 - Coverage › 565 - Governmental Entities.

§  565.  Governmental  entities.  1. Definition. A governmental entity
shall mean the state of  New  York,  municipal  corporations  and  other
governmental  subdivision  and any instrumentality of one or more of the
foregoing.
2. Exclusions. In addition to services not included  pursuant  to  the
provisions  of  section  five  hundred  eleven of this article, the term
"employment" does not  include  services  rendered  for  a  governmental
entity by:
(a) an elected official;
(b) a member of a legislative body or of the judiciary;
(c) a member of the state national guard or air national guard, except
a person who renders such services as a regular state employee;
(d)  a  person  serving  on  a temporary basis in case of fire, storm,
snow, earthquake, flood or similar emergency;
(e) a person in a major nontenured policymaking or advisory position;
(f) a person in a policymaking or advisory  position,  the  duties  of
which  ordinarily  do  not  require  more  than  eight hours per week to
perform; and
(g) an incarcerated individual of a custodial or penal institution.
3. Coverage. A governmental entity shall be liable  for  contributions
under  this  article  unless  it  becomes liable for payments in lieu of
contributions.
4. Election of payments  in  lieu  of  contributions.  A  governmental
entity  or  a  group of such entities liable for contribution under this
article may elect to become liable for payments in lieu of contributions
as of the first day of any calendar year by filing with the commissioner
a written notice to this effect before the beginning of such year or, if
the governmental entity was not liable in the preceding  calendar  year,
by  filing  the  notice  not later than thirty days after the end of the
calendar quarter in which it first became liable. The  commissioner  may
for good cause shown extend the time for the filing of such notice.
5.  Obligation  upon  election.
(a) A governmental entity which has
elected to become liable for payments in lieu of contributions shall pay
into the fund an  amount  equal  to  the  amount  of  benefits  paid  to
claimants  and  charged to its employer's account in accordance with the
provisions of paragraph (e) of subdivision one of section  five  hundred
eighty-one  of  this  article  on the basis   of remuneration paid on or
after the date on which such liability became effective.  The amount  of
payments  so required shall be determined by the commissioner as soon as
practicable after the end of each calendar quarter or any other  period.
Such  amount  shall  be  payable  quarterly or at such times and in such
manner  as  the  commissioner  shall  prescribe  and,  when  paid,   the
employer's  account  of  the  governmental  entity  shall  be discharged
accordingly.
(b) If governmental entities elect payments in lieu  of  contributions
as  a  group,  the  members  of the group shall be severally and jointly
liable for payments of amounts equal to the amounts of benefits paid  to
claimants  and  charged to the employer's accounts of all members of the
group. The commissioner may prescribe conditions and  methods  for  such
group   elections   and   for  the  discharge  of  the  obligations  and
responsibilities of the group and its members.
6. Termination of election. (a) A governmental  entity  may  terminate
its  election  to become liable for payments in lieu of contributions as
of the first day of any calendar year by filing a written notice to this
effect with the commissioner before the beginning of such year.
(b) The commissioner  may  cancel  at  any  time  the  election  of  a
governmental  entity  which  has  failed  to  make  any  of the payments
required  hereunder  within  thirty  days  after  the  commissioner  has

notified  it  of  the liability for and the amount of such payment. Such
cancellation shall remain in force and  effect  until  the  governmental
entity  files a new notice of election in accordance with the provisions
of  subdivision  four  of this section after having satisfied conditions
and requirements prescribed by the commissioner for this purpose.
(c) If such  election  is  terminated  by  a  governmental  entity  or
cancelled  by  the  commissioner,  the  governmental entity shall remain
liable for payments  in  lieu  of  contributions  with  respect  to  all
benefits charged to its account on the basis of remuneration paid before
the date on which such termination or cancellation took effect.
7.  Joint  accounts.  Any two or more governmental entities may form a
joint account by complying with rules and regulations prescribed by  the
commissioner  for the establishment, maintenance and dissolution of such
accounts.
8. Assessment and collection of payments in lieu of contributions. The
amount  of  payments  in  lieu  of  contributions  due  hereunder   from
governmental  entities  but  not  paid upon notice shall be assessed and
collected by the commissioner, together with interest and penalties,  if
any,  in  the same manner and subject to the same conditions under which
contributions due from other employers may  be  assessed  and  collected
under provisions of this article.
9.  Special  provisions  applicable  to  the  state.  (a)  In  lieu of
contributions, the state of New York shall pay into the fund  an  amount
equivalent  to  the  amount of benefits paid to claimants and charged to
the account of the state of New York in accordance with  the  provisions
of  paragraph  (e) of subdivision one of section five hundred eighty-one
of this article.
(b) The amount of payments into the fund required shall be ascertained
by the commissioner as  soon  as  practicable  after  the  end  of  each
calendar  year or any other shorter period and shall be payable from the
general funds of the state, except if a claimant to whom  benefits  were
paid remuneration by the state of New York during his base period from a
special or administrative fund provided for by law, other than an income
fund  of  the  state university or the mental hygiene services fund, the
payment into the fund shall be made from such special or  administrative
fund  with  the approval of the director of the budget. Such payments by
the state shall be made  at  such  times  and  in  such  manner  as  the
commissioner,  with  the  approval  of  the  director of the budget, may
determine and prescribe.