N.Y. General Business Law § 1311: Payments

§ 1311. Payments. Employee contributions deducted by the participating

employer through payroll deduction shall be remitted by the

participating employer to the program using one or more payroll

deduction IRAs established or authorized by the board under this

article, either:

1. on or before the last day of the month following the month in which

the compensation otherwise would have been payable to the employee in

cash; or

2. before such later deadline prescribed by the board for making such

payments, but not later than the due date for the deposit of tax

required to be deducted and withheld relating to collection of income

tax at source on wages or for the deposit of tax required to be paid

under the unemployment insurance system for the payroll period to which

such payments relate.