Different employer types have different liability for contributions under the Unemployment Insurance Law.
General Business Employers
A general business employer is liable:
A nonprofit employer is liable:
A nonprofit employer may terminate liability at the end of any calendar quarter if:
An employer of household help is liable as of the first day of any calendar quarter in which total cash wages of $500 or more is paid. A household employer may terminate liability at the end of any calendar quarter if the Department of Labor is notified in writing and cash wages of $500 or more is not paid in the current and three preceding calendar quarters.
An employer of agricultural labor on a farm is liable:
A Farm Labor Crew Leader is also liable if any of the above conditions are met, AND:
All local government employees are mandatorily covered under the New York State Unemployment Insurance Law as of January 1, 1978. This is without regard to the amount of remuneration paid or the number of employees.
All Indian Tribes, as defined in Section 3306(u) of FUTA, are mandatorily covered under the New York State Unemployment Insurance Law as of December 21, 2000. This is without regard to the amount of remuneration paid or the number of employees.
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