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

(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.