N.Y. Labor Law § 560 (2026)

§ 560. Terms of coverage. 1. Liability. Any employer shall become
liable for contributions under this article if he has paid remuneration
of three hundred dollars or more in any calendar quarter, except that
liability with respect to persons employed in personal or domestic
service in private homes shall be considered separately and an employer
shall become liable for contributions with respect to such persons only
if he has paid to them remuneration in cash of five hundred dollars or
more in any calendar quarter.  Such liability for contributions shall
commence on the first day of such calendar quarter.
  An employer who, by operation of law, purchase or otherwise becomes
successor to an employer liable for contributions shall become liable
for contributions on the day of his succession. This provision shall not
affect such successor's liability as otherwise prescribed by law for
unpaid contributions due from his predecessor.
  2. Hirings by helpers and assistants. Whenever any helper, assistant,
or employee of an employer engages any other person in the work which
said helper, assistant, or employee is doing for the employer, such
employer shall for all purposes hereof be deemed the employer of such
other person, whether such person is paid by the said helper, assistant,
or employee, or by the employer, provided the employment has been with
the knowledge, actual, constructive, or implied, of the employer.
  3. Tax exemption in other laws. No exemption from taxation granted
under any other law of the state shall be so construed as to apply to
the payment of contributions under this article.
  4. Federal instrumentalities. (a) In conformity with subsection (b) of
section thirty-three hundred five of the federal unemployment tax act,
any instrumentality of the United States, except such as are wholly or
partially owned by the United States, or exempt from tax imposed by
section thirty-three hundred one of said act by virtue of any provision
of law, which specifically refers to such section, or the corresponding
section of prior law, in granting such exemption, shall be subject to
all the provisions of this article, except as provided in section
fifty-two hundred forty of the revised statutes of the United States, as
amended and modified by subsection (c) of section thirty-three hundred
five of said act. If in any year this state shall not be certified under
section thirty-three hundred four of said act, any contributions
required under this article from any such instrumentality of the United
States with respect to such year, including penalty and interest
collected with respect thereto, if any, shall be refunded without
interest.
  (b) In conformity with subsection (c) of section thirty-three hundred
five of the federal unemployment tax act, the commissioner is authorized
to transmit a copy of any return or report of a national banking
association relative to the association's employees, their remuneration
and services, to the comptroller of the currency and to request the said
comptroller of the currency to cause an examination of the correctness
of such return or report to be made at the time of the next succeeding
examination of such association, and thereupon to transmit to the
commissioner a complete statement of his findings respecting the
accuracy of such returns or reports.
  (c) This subdivision applies to national banking associations and any
other federal instrumentalities which would be immune from contributions
required under this article without authorization by subsection (b) of
section thirty-three hundred five of the federal unemployment tax act.
  5. Primary liability for contributions. Whenever one employer
contracts with a second employer for any work which is part of the first
employer's usual trade, occupation, profession or enterprise, the first
employer shall be liable for any contributions otherwise payable by the
second employer, based upon wages paid in respect to such work, unless
the second employer is free to do business with anyone who may wish to
contract with him. Contributions so paid by the first employer on behalf
of the second employer shall be deemed paid by the second employer. If
the first employer fails to pay, on the date prescribed by the
commissioner, contributions due on wages paid by the second employer,
the commissioner may collect such deficiency from the second employer.