Virtually all employers are subject to unemployment insurance taxes under the New York Unemployment Insurance Law (NY Labor Law Sec. 500et seq.). Coverage extends to:
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FLSA Coverage, Salary Level, and Deductions from Pay. Download Now • Anyone who paid cash wages of $300 or more in a calendar quarter
• Anyone who elects to be covered
• Nonprofit organizations that paid cash wages of $1,000 or more in a calendar quarter, or employed four or more people on each of 20 days during the current or preceding calendar year
• The state and its instrumentalities and political subdivisions
• Agricultural employers that paid cash wages of $20,000 or more in a calendar quarter or employed at least 10 people on each of 20 days in the current or preceding calendar year
• Employers subject to the Federal Unemployment Tax Act (FUTA), unless they are specifically excluded by law
• Employers of domestic workers who paid cash wages of $500 or more in any calendar quarter
There are a few limited categories of employment for which no tax is imposed and no benefits are available. Excepted from coverage are services performed by:
• Elected officials, members of a legislative body or the judiciary, and policymakers who work no more than 8 hours per week
• Students working for the school in which they are enrolled
• Spouses of students employed by the school as part of a financial aid package
• Students employed in a work-study program
• Students who regularly attend elementary or secondary school during the daytime and who work part-time on the side for other than a nonprofit or government entity (but daytime college students who work outside school hours or during vacations are covered)
• Licensed real estate and insurance brokers who work only for commissions
• Spouses working for their ...