Under New York law, employers must provide temporary disability insurance to compensate for wages lost as a result of non-work-related disabilities. Employers can obtain such coverage through a disability benefits insurance carrier authorized by the New York State Workers' Compensation Board (Board) to write such policies, or large employers may receive authorization from the Board to self-insure (NY Workers' Comp. Law Sec. 211).
New York's Disability Benefits Law applies to:
• Employers that have at least one employee working at least 30 days during a calendar year and that become "covered employers" 4 weeks after the 30th day of such employment; and
• After the expiration of 4 weeks, employers of domestic workers who work 40 or more hours per week and are employed at least 30 days during the calendar year (NY Workers' Comp. Law Sec. 202).
However, there are several exemptions from the disability benefits coverage mandate. State and local government employers are exempt. Additionally, the mandate does not cover:
• Minor children of an employer;
• Railroad or maritime laborers;
• Ministers, priests, rabbis, members of religious orders, sextons, Christian Science readers;
• Individuals who volunteer their services for nonprofit organizations and receive no compensation;
• An executive officer of an incorporated religious, charitable, or educational institution, and individuals engaged in a professional or teaching capacity in or for a religious, charitable, or educational institution;
• Individuals receiving aid from a religious or charitable institution who perform work in return for such aid;
• One or two corporate officers who either singly or jointly own all the stock and hold all the offices of a corporation ...