{"data":{"id":"us-ny/n.y.-labor-law-923","jurisdiction":"us-ny","citation":"N.Y. Labor Law § 923","heading":"Unemployment compensation insurance","body":"§ 923. Unemployment compensation insurance. 1. During the term of a\nprofessional employer agreement, a professional employer organization\nshall be liable in accordance with the provisions of article eighteen of\nthis chapter for the payment of contributions, penalties and interest on\nwages paid by the professional employer organization to worksite\nemployees.\n  2. The professional employer organization shall report and pay all\nrequired contributions to the unemployment compensation fund using the\nstate employer account number and the contribution rate of the\nprofessional employer organization.","path":["Labor Law","Article 31. New York Professional Employer Act"],"source_url":"https://legislation.nysenate.gov/api/3/laws/LAB/923","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"b66ffa32ddb43fc1f8d39b6dbc718118cc1a597265c4173ef1972b7dd0556d62","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-labor-law-922","next":"us-ny/n.y.-labor-law-924"},"notice":"GroundRules: Original legal text. Not legal advice."}