N.Y. Labor Law § 596: Claim filing, registration, and reporting

§ 596. Claim filing, registration, and reporting. 1. Claim filing and

certification to unemployment. A claimant shall file a claim for

benefits in such manner as the commissioner shall prescribe. The

claimant shall disclose whether he or she owes child support

obligations, as hereafter defined. If a claimant making such disclosure

is eligible for benefits, the commissioner shall notify the state or

local child support enforcement agency, as hereafter defined, that the

claimant is eligible.

A claimant shall correctly report any weeks of employment and any

compensation received for such employment, including employment not

subject to this article, and the weeks during which he or she was

totally unemployed or partially unemployed and shall make such reports

in accordance with such regulations as the commissioner shall prescribe.

2. Child support obligations. (a) The term "child support obligations"

means obligations enforced pursuant to an approved plan under section

four hundred fifty-four of the federal social security act. The term

"state or local child support enforcement agency" means any agency of

the state or a political subdivision thereof operating pursuant to such

a plan.

(b) Notwithstanding the provisions of section five hundred ninety-five

of this article, the commissioner shall deduct and withhold child

support obligations from benefits payable to a claimant (including

amounts payable by the commissioner pursuant to an agreement under any

federal law providing for compensation, assistance, or allowances with

respect to unemployment) in the amount specified by the claimant, the

amount determined pursuant to an agreement between the claimant and the

state or local child support enforcement agency submitted to the

commissioner, or the amount required to be deducted and withheld through

legal process, whichever amount is the greatest. Such amount shall be

paid to the appropriate state or local child support enforcement agency,

and shall be treated for all purposes as if paid to the claimant as

benefits and paid by the claimant to such agency in satisfaction of the

claimant's child support obligations. Each such agency shall reimburse

the commissioner for the administrative costs attributable to child

support obligations being enforced by the commissioner.

3. Uncollected overissuance of food stamps. (a) The term "uncollected

overissuance of food stamps" has the meaning prescribed in section

thirteen (c)(1) of the federal food stamp act of 1977. The term

"appropriate state food stamp agency" means any agency of the state or a

political subdivision thereof enforcing the collection of such

overissuance.

(b) Notwithstanding the provisions of section five hundred ninety-five

of this article, the commissioner shall deduct and withhold uncollected

over issuances of food stamps from benefits payable to a claimant

pursuant to section thirteen (c)(3) of the federal food stamp act of

1977; provided, however, that no agreement pursuant to this section

shall reduce benefits by an amount in excess of the greater of ten

percent of the weekly benefit amount or ten dollars, unless claimant

specifically requests, in writing, to reduce benefits by a greater

amount. Any amount deducted and withheld under this subdivision shall be

paid to the appropriate state food stamp agency, and shall be treated

for all purposes as if paid to the claimant as benefits and as if paid

by the claimant to such agency in satisfaction of claimant's over

issuance of food stamps coupons. To the extent permitted by federal law,

the procedures for correcting overpayments shall be designed to minimize

adverse impact on the claimant, and to the extent possible, avoid undue

hardship.

(c) Each such agency shall reimburse the commissioner for the

administrative costs incurred under this subdivision in a manner

consistent with a memorandum of understanding as approved by the

director of the division of the budget. Such reimbursement shall be

consistent with federal law and regulations.

4. Registration and reporting for work. A claimant shall register as

totally unemployed or partially unemployed with the department in

accordance with such regulations as the commissioner shall prescribe.

After so registering, such claimant shall report for work at the same

local state employment office or otherwise give notice of continued

total or partial unemployment as often and in such manner as the

commissioner shall prescribe.

5. Part time work. Notwithstanding any other provisions of this

article, a claimant who for reasons personal to himself or herself is

unable or unwilling to work full time and who customarily worked less

than the full time prevailing in his or her place of employment for a

majority of the weeks worked during the applicable base period, shall

not be denied unemployment insurance solely because the claimant is only

seeking part time work. For purposes of this subdivision, "seeking part

time work" shall mean the claimant is willing to work for a number of

hours per week that are comparable to the claimant's part time work

during the majority of time in the base period.

6. An individual filing a new claim for unemployment benefits shall,

at the time of filing such claim, be advised that:

(a)(1) Unemployment benefits are subject to federal, state and local

income tax;

(2) Requirements exist pertaining to estimated tax payments;

(3) The individual may elect to have federal and/or state income tax

deducted and withheld from the individual's payment of unemployment

benefits at the amount specified under the federal internal revenue code

(26 U.S.C.A. 3402(p)(2)) and/or the state income tax withholding tax

schedules as specified under the tax law and relevant regulations; and

(4) The individual shall be permitted to change a previously elected

withholding status.

(b) Notwithstanding the provisions of section five hundred ninety-five

of this article, the commissioner shall deduct and withhold federal

and/or state income tax from benefits payable to an individual if such

individual elects such withholding. Amounts deducted and withheld from

unemployment benefits shall remain in the unemployment trust fund until

transferred to the appropriate taxing authority as a payment of income

tax.

(c) The commissioner shall follow all procedures specified by the

United States department of labor, the federal internal revenue service,

the state department of labor and the state department of taxation and

finance pertaining to the deducting and withholding of income tax

authorized under this subdivision.

(d) Amounts shall be deducted and withheld under this subdivision only

after amounts are deducted and withheld for any overpayment of

unemployment benefits, child support obligations, food stamp over

issuances or any other amounts required to be deducted and withheld

under this article.

7. Notwithstanding the provisions of section five hundred ninety-five

of this title, the commissioner shall deduct and withhold any

overpayments established under this article or under any state or

federal unemployment compensation program from benefits payable to an

individual. No penalties or interest assessed pursuant to section five

hundred ninety-four of this title may be deducted or withheld from

benefits.