575-A – Penalties Relating to Wage Information.
§ 575-a. Penalties relating to wage information. In the case of a failure by an employer to provide complete and correct wage reporting information on a quarterly combined withholding, wage reporting and unemployment insurance return required by paragraph four of subsection (a) of section six hundred seventy-four of the tax law, such employer shall, unless […]
576 – Time Limitations.
§ 576. Time limitations. 1. Determinations of liability for contributions. No determination of liability for contributions pursuant to section five hundred sixty of this article shall be made more than three years after the last day of the calendar year in which the wages on which such liability is based were paid, except as provided […]
577 – General Account; Subsidiary Contribution.
§ 577. General account; subsidiary contribution. 1. General account. The general account within the fund shall be continued. (a) This account shall be credited with (1) all net earnings on moneys in the fund, (2) moneys credited to this state pursuant to section nine hundred three of the federal social security act, (3) account balances […]
578 – Non-Liability for Penalty and Interest.
§ 578. Non-liability for penalty and interest. 1. Conditions. The provisions of this section shall apply to employers who failed to discharge obligations under this title because of the bona fide belief that all or some of their employees are covered under the unemployment insurance laws of other states or of the United States, provided […]
581 – Experience Rating.
§ 581. Experience rating. 1. Meaning of terms. As used in this section: (a) “Computation date” means December thirty-first of any year. (b) “Payroll year” means the period beginning on October first of a year and ending on September thirtieth of the next following year. (c) “Qualified employer” means any employer whose account reflects his […]
581-A – Rates of Contributions to Fund in Emergency.
§ 581-a. Rates of contributions to fund in emergency. 1. Notwithstanding the provisions of section five hundred eighty-one of this chapter to the contrary, all employers whose employees received payments due to a layoff caused by flood conditions shall not have included in their experience rating charges the amounts so paid to the employees from […]
581-B – Contributions to the Re-Employment Service Fund.
§ 581-b. Contributions to the re-employment service fund. Each eligible employer that is liable for contributions under this article shall each calendar quarter make an additional contribution to the re-employment service fund in an amount equal to seventy-five one-thousandths of a percent (0.075%) of its quarterly taxable payroll. In any particular calendar year when contributions […]
581-C – Amnesty Program.
§ 581-c. Amnesty program. 1. Notwithstanding the provisions of any other law to the contrary, there is hereby established a three month amnesty program as described in this section, to be administered by the commissioner, to be effective for the period commencing October first, nineteen hundred ninety-eight and ending December thirty-first, nineteen hundred ninety-eight, for […]
581-D – Contributions to the Interest Assessment Surcharge Fund.
§ 581-d. Contributions to the interest assessment surcharge fund. 1. Each employer that is liable for contributions under this article shall pay an assessment to the commissioner at a rate established annually by the commissioner sufficient to pay interest due on advances from the federal unemployment account under Title XII of the Social Security Act […]
573 – Collection of Contributions in Case of Default.
§ 573. Collection of contributions in case of default. 1. Civil actions. If an employer shall default in any payments required to be made by him to the fund, after due notice, the amount due from him shall be collected by civil action against him brought in the name of the commissioner, and the same, […]