New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter VII - Wage Reporting System
Part 2380 - Wage Reporting System
Section 2380.2 - Definition of employer
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 2380.2
Current through Register Vol. 46, No. 12, March 20, 2024
(a) Statutory references and rule of construction.
(1) The terms employer, non-profit
organization and governmental entity have the meanings given by sections
512,
563 and
565 of the Labor Law,
respectively.
(2) Subdivision (b)
of this section is intended to provide only a general description of the scope
of the terms listed in paragraph (1) of this subdivision. Any question
involving the proper construction of any of such terms must be resolved by
reference to the relevant statute cited in paragraph (1) of this
subdivision.
(b) Definition of employer. The term employer generally includes:
(1) any person, partnership, firm,
association, public or private, domestic or foreign corporation, limited
liability company, the legal representatives of a deceased person, or the
receiver, trustee, or successor of a person, partnership, firm, association,
public or private, domestic or foreign corporation;
(2) a household employer;
(3) a corporation, unincorporated
association, community chest, fund, or foundation organized and operated
exclusively for religious, charitable, scientific, literary or educational
purposes, no part of the net earnings of which inures to the benefit of any
private shareholder or individual (i.e., a non-profit organization);
(4) an employer of agricultural labor (see
section
2380.3[d]
of this Part); and
(5) the State of
New York, municipal corporations and other governmental subdivisions and any
instrumentality of one or more of the foregoing (i.e., a governmental
entity).
(c) Liability for unemployment insurance contributions.
(1)
(i) The rules regarding liability for
unemployment insurance contributions are contained in sections
560
through
565 of the Labor Law.
(ii) This subdivision is intended to provide
only a general description of such liability rules. Any question regarding the
interpretation or construction of such rules must be resolved by reference to
the statutes cited in subparagraph (i) of this paragraph.
(2) An employer becomes liable for
unemployment insurance contributions:
(i) as
of the first day of the calendar quarter in which the employer pays
remuneration (see section
2380.4
of this Part) totaling $300 or more; or
(ii) as of the day the employer purchases the
business of, or otherwise becomes successor to, a liable employer.
(3) Notwithstanding the provisions
of paragraph (2) of this subdivision, a household employer becomes liable for
unemployment insurance contributions as of the first day of the calendar
quarter in which such employer pays cash remuneration totaling $500 or
more.
(4) Notwithstanding the
provisions of paragraph (2) of this subdivision, a non-profit organization
becomes liable for unemployment insurance contributions:
(i) as of the first day of the calendar
quarter in which such organization pays cash remuneration totaling $1000 or
more; or
(ii) as of the first day
in the calendar year in which such organization employs four or more persons on
at least one day in each of 20 different weeks during that year or the
preceding calendar year.
(5) Notwithstanding the provisions of
paragraph (2) of this subdivision, an employer of agricultural labor becomes
liable for unemployment insurance contributions:
(i) as of the first day in the calendar
quarter in which such employer pays cash remuneration of $20,000 or more to
persons in agricultural labor; or
(ii) as of the first day in the calendar year
in which such employer employs 10 or more persons in agricultural labor on at
least one day in each of 20 different weeks during that year or the preceding
calendar year; or
(iii) as of the
first day in the calendar quarter on which such employer pays any remuneration
in New York State to persons in agricultural labor if such employer is also
liable under the Federal Unemployment Tax Act with respect to agricultural
labor.
(6)
Notwithstanding the provisions of paragraph (2) of this subdivision, a
governmental entity becomes liable for unemployment insurance contributions as
of the first day of the calendar quarter in which such entity pays remuneration
to persons in employment (see section
2380.3
of this Part).
(7) Payments in lieu
of contributions. Sections
563 and
565 of the Labor Law afford non-profit
organizations and governmental entities, respectively, an option to make
payments in lieu of unemployment insurance contributions. A non-profit
organization or governmental entity making such an election shall be
responsible for filing wage reports if all of the requirements of section
2380.1
of this Part are met.
(8) Voluntary
coverage. Pursuant to section
561
of the Labor Law, an employer not otherwise liable for unemployment insurance
contributions may voluntarily elect to become liable therefor if an application
is filed with and approved by the Commissioner of Labor. For purposes of this
Part, such an employer shall be deemed liable for unemployment insurance
contributions on the date unemployment insurance coverage begins and shall file
wage reports commencing with the calendar quarter in which such beginning date
falls.
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