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 472.2 - Employer records
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Every employer employing persons within New York State shall establish, maintain and preserve, for not less than three years, records with respect to his employees which shall show:
(b) Every employer liable for contributions under the Unemployment Insurance Law shall preserve for a period of not less than three years copies of all reports which he is required to submit to the Department of Labor with respect to his payroll in accordance with section 472.3 of this Part, and which he may be required to submit with respect to individual employees' earnings in accordance with section 472.4 of this Part.
(c) Employers who maintain their records containing the information required pursuant to subdivision (a) of this section at a place outside of the State of New York shall make such records or sworn certified copies thereof available at a place within New York State upon demand by the commissioner.