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 362 - Permanent Contributions
Section 362.1 - Amount and collection of employee contributions

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Employee contributions. Each employee in the employment of a covered employer shall be subject to a contribution to the cost of providing disability benefits at the rate of one half of one percent of the employee's wages paid to him on and after July 1, 1950, but not in excess of the maximum set forth in section 362.2 of this Part, except that:

(1) an employee who has filed a waiver of benefits pursuant to section 359.5 of this Title shall not be subject to the employee contribution;

(2) contributions of employees covered under any plan or agreement or extension thereof authorized under subdivision 4 or 5 of section 211 of the Workers' Compensation Law shall be as provided in such plan or agreement. Contributions of employees or of a class or classes of employees in excess of the statutory amount provided in subdivision 3 of section 209 of such law, may be withheld only by agreement and providing the contribution is reasonably related to the value of the benefits as determined by the chairman.

(b) Adjustment of contributions for employees in concurrent employment. When an employee is engaged in concurrent employment, as defined in section 363.5 of this Title, such employee may be entitled to an adjustment of his contribution to the cost of providing disability benefits in accordance with rules promulgated by the chairman (see Article 2 of this Subchapter).

(c) Collection of employee contributions. The contribution of each employee shall be collected by the employer through payroll deduction. No such payroll deduction may be made for any pay period more than one month subsequent to the payment of wages for such pay period. 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.

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