N.Y. Tax Law § 850: Definitions

§ 850. Definitions. For purposes of this article:

(a) Employer. Employer means an employer that is required by section

six hundred seventy-one of this chapter to deduct and withhold tax from

wages.

(b) Electing employer. Electing employer is an employer that has made

the election provided for in section eight hundred fifty-one of this

article.

(c) Payroll expense. Payroll expense means wages and compensation as

defined in sections 3121 and 3231 of the internal revenue code (without

regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all

covered employees.

(d) Covered employee. Covered employee means an employee of an

electing employer who is employed in New York, who is required to have

amounts withheld under section six hundred seventy-one of this chapter,

and who receives annual wages and compensation from his or her employer

of more than forty thousand dollars annually. The determination of

whether an employee is a covered employee under this article will be

made by utilizing the rules applicable to the jurisdiction of employment

for purposes of the statewide wage reporting system under section one

hundred seventy-one-a of this chapter.