New York Codes, Rules and Regulations › Title 12 - DEPARTMENT OF LABOR › Chapter V - Workers' Compensation › Subchapter H - Disability Benefits › Article 1 - Regulations Under Disability Benefits Law › Part 356 - Temporary Contributions (january 1-june 30, 1950) › Section 356.1 - Amount and payment of temporary contributions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Employers required to contribute. All
					 covered employers, including employers who have made or may make provision for
					 the payment of disability benefits under existing or new plans in accordance
					 with section 211  of the Workers' Compensation Law are required to pay the
					 temporary contributions for the period of six months from January 1, 1950 to
					 June 30, 1950, inclusive, under section 214.
(b) Amount of contribution. Each such
					 employer shall pay at the rate of two tenths of one percent of wages paid
					 during the period from January 1, 1950 to June 30, 1950, inclusive, but such
					 contribution shall not be in excess of 12 cents per week as to each employee of
					 the employer. The employee shall contribute one tenth of one percent of his
					 wages, but not in excess of six cents per week, and the employer shall
					 contribute an equal amount. In computing these temporary contributions, the
					 fractional part of a cent as to any employee shall be disregarded unless it
					 amounts to one half of a cent, or more, in which case it shall be one
					 cent.
(c) Reports to be filed and
					 payment of contributions. Each covered employer who is required to make the
					 temporary six months contribution shall file with the chairman two reports,
					 each covering a period of three months, and make payment of the contribution to
					 the chairman, as follows: the contribution with respect to wages paid during
					 the months of January, February and March, 1950, shall be reported and paid on
					 or before April 30, 1950. The contribution with respect to wages paid during
					 the months of April, May and June, 1950 shall be reported and paid on or before
					 July 31, 1950.
(d) Employees of
					 employers who contribute. Each employee in the employment of a covered employer
					 shall be subject to the temporary contribution. An employee who adheres to the
					 faith or teachings of any church, sect or denonomination and who, in accordance
					 with its creed, tenets or principles, depends for healing upon prayer or
					 spiritual means in the practice of religion, and who has filed a waiver of
					 benefits pursuant to section 235  of the Workers' Compensation Law shall not be
					 subject to the temporary contribution with respect to pay periods beginning
					 after he has filed such waiver with the chairman and with his
					 employer.
(e) Contribution of
					 employees. The temporary six months contribution of each employee shall be
					 deducted from his wages by his employer. In determining the amount of the
					 contribution of and with respect to each employee, the employer may make such
					 determination under the tables listed in section
					 356.2 
					 of this Part.
(f) Payroll
					 deductions. The temporary contribution of each employee shall be collected by
					 the employer through payroll deduction. No such payroll deduction may be made
					 more than one month after the payment of wages. If wages include board,
					 lodging, housing or similar advantage, or if an employee is remunerated in
					 whole or in part by tips and gratuities, the employer shall make suitable
					 arrangements for collecting the amount of the contribution of such
					 employee.