N.Y. Labor Law § 923: Unemployment compensation insurance

§ 923. Unemployment compensation insurance. 1. During the term of a

professional employer agreement, a professional employer organization

shall be liable in accordance with the provisions of article eighteen of

this chapter for the payment of contributions, penalties and interest on

wages paid by the professional employer organization to worksite

employees.

2. The professional employer organization shall report and pay all

required contributions to the unemployment compensation fund using the

state employer account number and the contribution rate of the

professional employer organization.