N.Y. Labor Law § 560: Terms of coverage

§ 560. Terms of coverage. 1. Liability. Any employer shall become

liable for contributions under this article if he has paid remuneration

of three hundred dollars or more in any calendar quarter, except that

liability with respect to persons employed in personal or domestic

service in private homes shall be considered separately and an employer

shall become liable for contributions with respect to such persons only

if he has paid to them remuneration in cash of five hundred dollars or

more in any calendar quarter. Such liability for contributions shall

commence on the first day of such calendar quarter.

An employer who, by operation of law, purchase or otherwise becomes

successor to an employer liable for contributions shall become liable

for contributions on the day of his succession. This provision shall not

affect such successor's liability as otherwise prescribed by law for

unpaid contributions due from his predecessor.

2. Hirings by helpers and assistants. Whenever any helper, assistant,

or employee of an employer engages any other person in the work which

said helper, assistant, or employee is doing for the employer, such

employer shall for all purposes hereof be deemed the employer of such

other person, whether such person is paid by the said helper, assistant,

or employee, or by the employer, provided the employment has been with

the knowledge, actual, constructive, or implied, of the employer.

3. Tax exemption in other laws. No exemption from taxation granted

under any other law of the state shall be so construed as to apply to

the payment of contributions under this article.

4. Federal instrumentalities. (a) In conformity with subsection (b) of

section thirty-three hundred five of the federal unemployment tax act,

any instrumentality of the United States, except such as are wholly or

partially owned by the United States, or exempt from tax imposed by

section thirty-three hundred one of said act by virtue of any provision

of law, which specifically refers to such section, or the corresponding

section of prior law, in granting such exemption, shall be subject to

all the provisions of this article, except as provided in section

fifty-two hundred forty of the revised statutes of the United States, as

amended and modified by subsection (c) of section thirty-three hundred

five of said act. If in any year this state shall not be certified under

section thirty-three hundred four of said act, any contributions

required under this article from any such instrumentality of the United

States with respect to such year, including penalty and interest

collected with respect thereto, if any, shall be refunded without

interest.

(b) In conformity with subsection (c) of section thirty-three hundred

five of the federal unemployment tax act, the commissioner is authorized

to transmit a copy of any return or report of a national banking

association relative to the association's employees, their remuneration

and services, to the comptroller of the currency and to request the said

comptroller of the currency to cause an examination of the correctness

of such return or report to be made at the time of the next succeeding

examination of such association, and thereupon to transmit to the

commissioner a complete statement of his findings respecting the

accuracy of such returns or reports.

(c) This subdivision applies to national banking associations and any

other federal instrumentalities which would be immune from contributions

required under this article without authorization by subsection (b) of

section thirty-three hundred five of the federal unemployment tax act.

5. Primary liability for contributions. Whenever one employer

contracts with a second employer for any work which is part of the first

employer's usual trade, occupation, profession or enterprise, the first

employer shall be liable for any contributions otherwise payable by the

second employer, based upon wages paid in respect to such work, unless

the second employer is free to do business with anyone who may wish to

contract with him. Contributions so paid by the first employer on behalf

of the second employer shall be deemed paid by the second employer. If

the first employer fails to pay, on the date prescribed by the

commissioner, contributions due on wages paid by the second employer,

the commissioner may collect such deficiency from the second employer.