Current through Register Vol. 46, No. 12, March 20, 2024
(a)
Where an employee is engaged in concurrent employment as defined in section
363.5 of this Title, such employee
shall be entitled to an adjustment in the maximum contributions set forth in
section 362.2 of this Title, in accordance
with the following provisions of this section; provided, however, that no
adjustment shall be required in any case where the total average weekly wages
or the normal earnings of the employee in respect to all covered employers do
not exceed $60.
(b) Each covered
employer whose provision for disability benefits utilizes the allocation clause
set forth in the last sentence of subdivision 2 of section 204 (of the Workers'
Compensation Law) shall, through appropriate means, advise his employees as to
which of the following alternative methods of adjustment such employer has
elected to follow:
(1) The contributions of
employees engaged in concurrent employment may be currently adjusted with
respect to deduction for each payroll period as follows:
(i) Each employee engaged in concurrent
employment shall furnish his employer with a statement of his concurrent
employment and of his approximate earnings with each employer for whom he is
concurrently performing services. The employee shall file a new statement
within one month after any significant change in his earnings with one or more
of the employers, and any employer to whom such a statement has once been
furnished may subsequently require the employee to file a new statement not
more frequently than once a month.
(ii) Each covered employer (hereinafter
referred to as the
adjusting employer) whose provision for
disability benefits utilizes the allocation clause set forth in the last
sentence of subdivision 2 of section 204 (of the Workers' Compensation Law)
shall, upon receipt of such a statement, adjust the maximum contributions
required of the employee by such employer with respect to pay periods beginning
thereafter in accordance with the following schedule:
The adjusted maximum contribution required of an employee
by the adjusting employer shall not exceed the appropriate amount set forth in
column B following on the same horizontal line on which in column A there
appears the adjusting employer's percentage. The adjusting employer's
percentage shall be computed by dividing the employee's average weekly wages or
normal earnings with such employer by the total of the employee's average
weekly wages or normal earnings in respect to all covered employers.
|
A |
B |
| Adjusting Employer's
percentage |
Employee's adjusted
maximum contribution for employees paid |
| Weekly |
Biweekly |
Semimonthly |
Monthly |
| Less than 5% ....... |
No contributions to be deducted |
| 5% but less than 15% |
$.03 |
$.06 |
$.07 |
$.13 |
| 15% but less than 25% |
.06 |
.12 |
.13 |
.26 |
| 25% but less than 35% |
.09 |
.18 |
.20 |
.39 |
| 35% but less than 45% |
.12 |
.24 |
.26 |
.52 |
| 45% but less than 55% |
.15 |
.30 |
.33 |
.65 |
| 55% but less than 65% |
.18 |
.36 |
.39 |
.78 |
| 65% but less than 75% |
.21 |
.42 |
.46 |
.91 |
| 75% but less than 85% |
.24 |
.48 |
.52 |
1.04 |
| 85% but less than 95% |
.27 |
.54 |
.59 |
1.17 |
| 95% or more |
.30 |
.60 |
.65 |
1.30 |
(iii) The adjustment of the employee's
contribution shall be discontinued with respect to pay periods beginning after
termination of concurrent employment, and the employee shall promptly give
notice of such termination to his employer.
(2) The contributions of employees engaged in
concurrent employment may be adjusted on the basis of claims for refund filed
with the employer in accordance with the following:
(i) Each employee who has been engaged in
concurrent employment during a period of at least one month within the calendar
year may apply to such employers for a proportionate refund of the
contributions paid within 60 days following the end of the calendar
year.
(ii) In filing such claims
for refund, the employee shall furnish a statement to each such employer
concerning the periods in which he was engaged in concurrent employment and the
amount of wages received from each such employer during the period of
concurrent employment. Such claims for refund shall be supported by suitable
evidence of the wage payments made to the employee, including without
limitation pay envelopes or check stubs, duplicate copies of income tax form
W-2, statements of social security taxes withheld and/or similar
data.
(iii) Each covered employer
whose provision for disability benefits utilizes the allocation clause set
forth in the last sentence of section 204(2) of the Workers' Compensation Law
shall, upon receipt of such a claim for refund, determine the adjusting
employer's percentage and on the basis of the table set forth in
paragraph (1)(ii) of this subdivision, compute the amount of refund of
contributions to which the employee is entitled.
(3) Where an employee has complied with the
provisions of paragraphs (1) or (2) of this subdivision (depending on the
alternative method of adjustment selected), such employee shall have the right
to apply to the chairman for a review of the adjustment in his contributions
made by his employer if he feels that such adjustment has not been properly
made.
