N.Y. Labor Law § 562: Termination of coverage

§ 562. Termination of coverage. 1. Required coverage. (a) Any employer

who has once become liable for contributions under this article with

respect to persons other than persons employed in personal or domestic

service in private homes shall cease to be liable as of the first day of

the calendar quarter next following the filing of his written

application provided the commissioner finds that the employer has not

with respect to such persons paid remuneration of three hundred dollars

or more in any of the four calendar quarters preceding such day.

(b) Any employer who has once become liable for contributions under

this article with respect to persons employed in personal or domestic

service in a private home shall cease to be liable as of the first day

of the calendar quarter next following the filing of his written

application, provided the commissioner finds that the employer has not

with respect to such persons paid remuneration in cash of five hundred

dollars or more in any of the four calendar quarters preceding such day.

2. Voluntary coverage. Any employer who has elected to become liable

for contributions under this article may terminate such liability

hereunder after the expiration of the second calendar year of his

liability, as of the first day of any calendar quarter, provided he

files with the commissioner a written notice of his intent to terminate

liability hereunder before the first day of the calendar quarter

beginning with which this liability is to terminate.

3. Non-payment of wages. Any employer who has paid no wages for

employment in this state during a period of four consecutive payroll

years shall cease to be an employer liable for contributions as of the

end of the last of such payroll years.