N.Y. Labor Law § 512: Employer

§ 512. Employer. 1. "Employer" includes the state of New York and

other governmental entities and any Indian tribe as defined in section

five hundred sixty-six of this article and any person, partnership,

firm, association, public or private, domestic or foreign corporation,

the legal representatives of a deceased person, or the receiver,

trustee, or successor of a person, partnership, firm, association,

public or private, domestic or foreign corporation.

2. For purposes of this article, the term "employer" includes the

non-profit organization or governmental entity designated as liable for

contributions under this article for all services performed by

individuals who are enrolled participants in a summer youth employment

program conducted and funded pursuant to title II, part B of the Federal

Job Training Partnership Act. The designation shall be made in writing

by the administrative entity for the service delivery area established

pursuant to said federal act in which the summer youth employment

program is operated, and shall become effective upon filing with the

commissioner.

3. For the purpose of complying with the requirements of the federal

personal responsibility and work opportunity reconciliation act, public

law 104-193, the term "labor organizations" shall have the meaning given

such term in section two (5) of the national labor relations act, and

includes any entity (also known as a "hiring hall") which is used by the

organization and any employer to carry out requirements of an agreement

between the organization and the employer described in section eight

(f)(3) of such act. Such "labor organizations" shall be considered

employers for the purpose of submitting information to the "statewide

wage reporting system" as provided in section one hundred seventy-one-a

of the tax law.

4. Whenever the commissioner determines that services performed by an

individual constitute employment but the supervision, direction and

control are exercised by one or more entities, and one entity places the

individual with, or provides the individual to, another entity to

perform the services, the entity that pays the individual for the

services shall be the employer under this article unless by contract the

individual is specified to be the employee of another entity, in which

case the other entity shall be the employer. Whenever such employer is

replaced by another entity such replacement shall be considered a

transfer pursuant to section five hundred eighty-one of this article.

This subdivision shall not apply to a payroll agency that the

commissioner determines provides payroll services on behalf of another

employer.