New York Codes, Rules and Regulations › Title 12 - DEPARTMENT OF LABOR › Chapter VII - Division Of Unemployment Insurance › Subchapter B - Unemployment Insurance › Article 1 - Regulations of the Industrial Commissioner › Part 472 - Contributions To State Unemployment Insurance Fund › Section 472.3 - Reports and payments of contributions

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Contributions due under the Unemployment
					 Insurance Law shall be payable quarterly based on wages paid in a quarter as
					 set forth in section
					 470.2  of this
					 Title, except that contributions based on compensation on which contributions
					 are due under the New York Unemployment Insurance Law solely because the
					 employer is liable for a tax on such compensation under the Federal
					 Unemployment Tax Act shall be payable annually.
(b) Employers liable for contributions under
					 the Unemployment Insurance Law shall report contributions due on forms
					 furnished for this purpose by the Department of Labor, and in accordance with
					 instructions printed thereon. Such report shall be accompanied by payment of
					 contributions.
(c) Reports with
					 respect to remuneration, as defined by section 517 of the Unemployment
					 Insurance Law, and payments of contributions due thereon, shall become due on
					 or before the last day of the month following the close of the quarter during
					 which the wages were paid; providing, however, that in regard to wages
					 definitely assignable to payroll periods, if the rate or amount of such wages
					 has not been finally determined prior to the end of such quarter, reports of
					 such portion of the wages is not paid in that quarter, and the payments of
					 contributions thereon, shall become due on or before the last day of the month
					 following the close of that quarter in which the rate or amount of such wages
					 was finally determined; a separate contribution report shall then be filed for
					 each quarter to which such wages as finally determined apply.
(d) Reports with respect to compensation on
					 which contributions are due solely because the employer is liable for a tax on
					 such compensation under the Federal Unemployment Tax Act, and payments of
					 contributions thereon, shall become due not later than January 31 following the
					 end of the calendar year during which the compensation was paid, except that,
					 upon the application of an employer made prior to January 31, the commissioner
					 may grant an extension to a date not later than April 30.
(e) Reports and payments of contributions by
					 an employer liable for contributions under the Unemployment Insurance Law as
					 the result of an application for voluntary coverage become due for the first
					 time on or before the last day of the month following the close of the calendar
					 quarter during which the application for voluntary coverage was approved. The
					 employer shall at such times file separate reports with respect to each of the
					 calendar quarters for which contributions are payable by him.
Variation:In the light of the Governor's proclamation of
						a state of emergency within the State of New York caused by the New York City
						transit strike, I hereby make and promulgate a variation from section 472.3 
						governing transmittal of reports and payment of contributions. I do hereby
						declare that reports and payments of contributions normally due not later than
						January 31, 1966 may be submitted beyond such date but not later than February
						28, 1966 without incurring any interest.