N.Y. Workers' Compensation Law § 202: Covered employer

§ 202. Covered employer. 1. An employer who has in employment, after

June thirtieth, nineteen hundred sixty-one, one or more employees on

each of at least thirty days in any calendar year, shall be a covered

employer subject to the provisions of this article from and after

January first, nineteen hundred sixty-two, or the expiration of four

weeks following the thirtieth day of such employment, whichever is the

later.

2. The provisions of subdivision one of this section shall not apply

to an employer of personal or domestic employees in a private home,

except an employer shall become a covered employer from and after the

expiration of four weeks following the employment of one or more

personal or domestic employees who work for a minimum of twenty hours

per week for such employer and are employed on each of at least thirty

days in any calendar year.

3. A covered employer, except as otherwise provided herein, shall

continue to be a covered employer until the end of any calendar year in

which he shall not have employed in employment one or more employees on

each of thirty days, and shall have duly filed with the chairman

satisfactory evidence thereof. A covered employer of employees in

personal or domestic service in a private home shall continue to be a

covered employer until the end of any calendar year in which he shall

not have employed in such service one or more employees for at least

forty hours per week and on each of at least thirty days, and shall have

duly filed with the chairman satisfactory evidence thereof.

4. An employer who by operation of law becomes successor to a covered

employer, or who acquires by purchase or otherwise the trade or business

of a covered employer, shall immediately become a covered employer.

5. Whenever an employee of a covered employer, with the consent of the

employer, engages or permits another to do any work in employment for

which the employee is employed, the employer shall be deemed for the

purpose of this article to be the employer also of such other person,

regardless of whether the employee or the employer pays for his service.