New York Unemployment Compensation laws & compensation compliance analysis

New York Unemployment Compensation: What you need to know

Virtually all employers are subject to unemployment insurance taxes under New York's Unemployment Insurance Law (NY Labor Law Sec. 500 et seq.). Coverage extends to:
For a Limited Time receive a FREE Compensation Market Analysis Report! Find out how much you should be paying to attract and retain the best applicants and employees, with customized information for your industry, location, and job. Get Your Report 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 regardless of size;
• Employers subject to the Federal Unemployment Tax Act (FUTA), unless they are specifically excluded by law; and
• Employers of domestic workers that paid cash wages of $500 or more in any calendar quarter (NY Labor Law Sec. 560).
The law excludes certain services from coverage, including, for example, services provided by:
• Students working for schools, colleges, or universities;
• Students working for work-study programs;
• Spouses of students working for schools;
• Real estate salespersons;
• Elementary or secondary students who are part-time;
• Caddies or freelance reporters; and
• Babysitters under 18 (NY Labor Law Sec. 511).
Taxable wage base. For the current taxable wage base, visit The term “wages” includes:
• The reasonable value of any noncash remuneration, such as board, rent, housing, and lodging;
• Commissions and bonuses;
• Vacation pay;
• Tips; and
• Payments in stock (NY Labor Law Sec. 518).
Rates. To find the current tax rate, visit New employers pay a certain set percentage.
Experience rating. After a new employer period, an employer is eligible for an “experience ...

Read more about Unemployment Compensation

New York Unemployment Compensation Resources

Type Title
Policies Unemployment Insurance policy
See all Unemployment Compensation Resources