N.Y. Laws » CHAPTER Labor / ARTICLE Unemployment Insurance Law / TITLE Contributions to Fund
New York Consolidated Laws

N.Y. Labor Law § 571 (2026)

Assessment of contributions due

✓ text as retrieved May 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section NY-LEGnysenate.gov Justiaon Justia CornellLII Search CasesGoogle Scholar 
§ 571. Assessment of contributions due. If an employer fails to file a
quarterly combined withholding, wage reporting and unemployment
insurance return as required by paragraph four of subsection (a) of
section six hundred seventy-four of the tax law for the purpose of
determining the amount of contributions due or for the purpose of
determining contribution rates under this article, or if such return
when filed is incorrect or insufficient and the employer fails to file a
corrected or sufficient return within thirty days after the commissioner
requires the same by written notice, the commissioner shall determine
the amount of contribution due from such employer and the amount of
wages paid by such employer on the basis of such information as may be
available and shall give written notice of such determination to the
employer. Such determination shall finally and irrevocably fix the
amount of contribution and the amount of wages paid for the purpose of
computing contribution rates, unless the commissioner shall modify the
amounts thereof, as provided under this article, subject, however, to
the right to a hearing as hereinafter provided.
Notes of Decisions
Cited in 18 cases (3 in the last 5 years), 1984–2024 · leading case: In re Pepsi Cola Buffalo Bottling Corp., 144 A.D.2d 220 (N.Y. App. Div. 3d Dep't 1988).
Sort: Relevance Newest Treatment
In re Pepsi Cola Buffalo Bottling Corp., 144 A.D.2d 220 (N.Y. App. Div. 3d Dep't 1988). “The focus here, as concluded by the Board, is on Pepsi’s liability for tax contributions due pursuant to Labor Law §§ 571 and 576, not on Teno’s individual benefit claim.”
In re Enelra Cab Corp., 132 A.D.2d 864 (N.Y. App. Div. 3d Dep't 1987). · cites it 3× “The employer contends that since the Commissioner of Labor maintains that these reports were inaccurate and insufficient in amount because there was no substantiation that the wages paid were only $1,000 per quarter, she was required by Labor Law § 571 to make a written demand…”
In re Calon, 258 A.D.2d 855 (N.Y. App. Div. 3d Dep't 1999). “Our review discloses that they were properly made in accordance with Labor Law § 571 and the applicable regulations (see, 12 NYCRR 480.”
In re Calon, 257 A.D.2d 855 (N.Y. App. Div. 3d Dep't 1999). “Our review discloses that they were properly made in accordance with Labor Law § 571 and the applicable regulations (see, 12 NYCRR 480.”
In re Wapnick, 167 A.D.2d 622 (N.Y. App. Div. 3d Dep't 1990). “Likewise, in the absence of the production of any records or reports by Wapnick, the Board properly concluded that the Commissioner of Labor was justified in issuing an estimated assessment based on the evidence he had (see, Labor Law § 571). Finally, under these circumstances,…”
In re Buffalo Suzuki Strings, Inc., 195 A.D.2d 744 (N.Y. App. Div. 3d Dep't 1993). “The Commissioner’s determination is made "on the basis of such information as he may be able to obtain” (Labor Law § 571) and it was the company who requested the hearing to contest the Commissioner’s findings (see, Labor Law § 620 [2]).”
In re Gramercy Park Dental Servs., 167 A.D.2d 785 (N.Y. App. Div. 3d Dep't 1990). “, which provides space, equipment and support services for dentists, a "Notice of Determination of Contributions Due” under Labor Law § 571. After a formal hearing, an Administrative Law Judge (hereinafter ALJ) found the dentists to be independent contractors and overturned the…”
In re Mamash Restaurant Corp., 270 A.D.2d 723 (N.Y. App. Div. 3d Dep't 2000). “Inasmuch as Mamash failed to produce accurate employee records and essentially conceded that it underreported the number of workers that it employed during the audit period, it was within the Board’s authority to issue an estimated assessment “on the basis of such information as…”
Matter of Elhannon Wholesale Nursery, Inc. (Comm'r of Labor), 225 A.D.3d 948 (N.Y. App. Div. 3d Dep't 2024). “on the basis of such information as may be available" (Labor Law § 571). As no such return was filed by Elhannon, the Commissioner was authorized to determine the amount of contributions owed ( see Matter of Ciotoli [Commissioner of Labor] , 199 AD3d 1181 , 1183 [3d Dept 2021]).”
Matter of Elhannon Wholesale Nursery, Inc. (Comm'r of Labor), 225 A.D.3d 948 (N.Y. App. Div. 3d Dep't 2024). “on the basis of such information as may be available" (Labor Law § 571). As no such return was filed by Elhannon, the Commissioner was authorized to determine the amount of contributions owed ( see Matter of Ciotoli [Commissioner of Labor] , 199 AD3d 1181 , 1183 [3d Dept 2021]).”
In re Exotic Island Enter., 135 A.D.3d 1087 (N.Y. App. Div. 3d Dep't 2016). “In light of the corporations’ failure to provide any documenta *1089 tion with respect to remuneration earned by the dancers, the Department was permitted to assess the additional contributions due based upon the information that was available (see Matter of Calon [Commissioner…”
Comm'r of Labor v. Chudzik, 126 Misc. 2d 968 (N.Y. Sup. Ct. 1984). “(See, Labor Law §§571, 573 [2] [para 2]; see also, first decision of this court dated Mar.”
Show all 18 citing cases →
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.