N.Y. Labor Law § 518: Wages

§ 518. Wages. 1. Limitation. * (a) "Wages" means all remuneration

paid, except that such term does not include remuneration paid to an

employee by an employer after eight thousand five hundred dollars have

been paid to such employee by such employer with respect to employment

during any calendar year, except that such term does not include

remuneration paid to an employee by an employer with respect to

employment during any calendar year beginning with the first day of

that exceeds

January 2014 $10,300

January 2015 $10,500

January 2016 $10,700

January 2017 $10,900

January 2018 $11,100

January 2019 $11,400

January 2020 $11,600

January 2021 $11,800

January 2022 $12,000

January 2023 $12,300

January 2024 $12,500

January 2025 $12,800

January 2026 $13,000

and each year thereafter on the first day of January that exceeds

sixteen percent of the state's average annual wage as determined by the

commissioner on an annual basis pursuant to section five hundred

twenty-nine of this article; provided, however, that in calculating such

maximum amount of remuneration, the amount arrived at by multiplying the

state's average annual wage times sixteen percent shall be rounded up to

the nearest hundred dollars. In no event shall the state's annual

average wage be reduced from the amount determined in the previous year.

The term "employment" includes for the purposes of this subdivision

services constituting employment under any unemployment compensation law

of another state or the United States.

* NB Effective until certain provisions are met (see Ch. 56 of 2025,

Part KK, § 4)

* (a) "Wages" means all remuneration paid, except that such term does

not include remuneration paid to an employee by an employer after eight

thousand five hundred dollars have been paid to such employee by such

employer with respect to employment during any calendar year, except

that such term does not include remuneration paid to an employee by an

employer with respect to employment during any calendar year beginning

with the first day of

that exceeds

January 2014 $10,300

January 2015 $10,500

January 2016 $10,700

January 2017 $10,900

January 2018 $11,100

January 2019 $11,400

January 2020 $11,600

January 2021 $11,800

January 2022 $12,000

January 2023 $12,300

January 2024 $12,500

January 2025 $12,800

and each year thereafter on the first day of January that exceeds

eighteen percent of the state's average annual wage as determined by the

commissioner on an annual basis pursuant to section five hundred

twenty-nine of this title; provided, however, that in calculating such

maximum amount of remuneration, the amount arrived at by multiplying the

state's average annual wage times eighteen percent shall be rounded up

to the nearest hundred dollars. In no event shall the state's annual

average wage be reduced from the amount determined in the previous year.

The term "employment" includes for the purposes of this subdivision

services constituting employment under any unemployment compensation law

of another state or the United States.

* NB Effective upon certain provisions (see Ch. 56 of 2025, Part KK, §

4)

(b) Subject to the same limitation the term "wages" includes also all

compensation paid by an employer to persons in his employ with respect

to which he is not liable for contributions under any other unemployment

insurance law, even though such compensation is not remuneration as

defined by section five hundred seventeen of this article, or the

services of such persons are not in employment as defined by section

five hundred eleven of this article, if the employer is liable for a tax

on such compensation under the federal unemployment tax act.

2. Joint consideration. If an employer has acquired all or

substantially all, or a segregable portion of the assets of another

employer liable for contributions under this article, or has acquired

all or a segregable portion of the organization, trade or business of

another employer liable for contributions pursuant to subdivision seven

of section five hundred eighty-one of this article, remuneration paid by

both employers shall be deemed paid by a single employer for the

purposes of this section.