N.Y. Labor Law § 577 (2026)

§ 577.  General account; subsidiary contribution.  1.  General
account.  The general account within the fund shall be continued.
  (a)  This account shall be credited with
  (1)  all net earnings on moneys in the fund,
  (2)  moneys credited to this state pursuant to section nine hundred
three of the federal social security act,
  (3)  account balances of employers who have ceased to be liable for
contributions under this article and whose accounts are not subject to
transfer in accordance with provisions of section five hundred
eighty-one, subdivision four covering transfers of accounts,
  (4)  the proceeds of subsidiary contributions,
  (5)  all moneys improperly paid to claimants and recovered,
  (6)  contributions which are paid into the fund more than sixty days
after the due date prescribed by regulation of the commissioner,
excepting only contributions paid after such sixty days but prior to
determination and demand by the commissioner, and
  (7)  benefits based on wages paid in another state and charged to an
employer's account as provided in subdivision five of section five
hundred eighty-one.
  (8) monies pursuant to section five hundred eighty-one-b of this
title.
  (9) monies pursuant to section five hundred ninety-four of this title.
  (b)  This account shall be debited with
  (1)  moneys used by the commissioner upon an appropriation duly made
by the legislature for the administration of the unemployment insurance
law as provided in section five hundred fifty, subdivision three,
  (2)  refunds of subsidiary contributions,
  (3)  the amounts of negative balances of employers' accounts, as
provided in section five hundred eighty-one, subdivision one, paragraph
(e),
  (4)  all moneys paid to claimants which should not have been charged
or are not chargeable to any employer's account;
  (5)  balances set up as provided in subdivision five of section five
hundred eighty-one; and
  (6)  all moneys paid to claimants by reason of the application of
paragraph (a) of subdivision twelve of section five hundred ninety of
this article which are not reimbursed to the fund by the federal
government.
  2.  Subsidiary contributions.  (i) Employers shall pay a subsidiary
contribution based on their rate as specified in the subsidiary
contribution schedule as applied to wages paid in the four calendar
quarters immediately subsequent to the computation date. The rate of
each employer's subsidiary contribution shall be the percentage shown in
the column headed by the general account balance as of the computation
date and on the same line designating the range of employer account
percentages in which an individual employer's account is found. The
subsidiary rate for employers who have not been liable for contributions
during at least the five completed calendar quarters ending on the
computation date shall be the highest percentage for those employers
with a positive employer's account percentage. Such subsidiary
contribution shall be paid in addition to any other amounts otherwise
payable under this article, and shall be assessed and collected in the
same manner as the contributions prescribed by section five hundred
seventy of this title. The proceeds of the subsidiary contribution shall
be deposited in the fund and credited to the general account.
  (ii)  The terms "employer account percentage", "computation date" and
"wages" shall have the meaning prescribed pursuant to article eighteen
of this chapter.
              $0    $75   $150  $225  $300  $375  $450  $525  $600
              or    or    or    or    or    or    or    or    or
Employ-       more  more  more  more  more  more  more  more  more
er's          but   but   but   but   but   but   but   but   but
Account Less  less  less  less  less  less  less  less  less  less  $650
Percen- than  than  than  than  than  than  than  than  than  than  or
tage    $0    $75   $150  $225  $300  $375  $450  $525  $600  $650  more
                          (Dollar amounts in Millions)
Less
than
+0.0%   .925% .825% .725% .625% .525% .425% .325% .225% .125% .025% .000%
0.0% or
more but
less than
5.5%    .625% .625% .625% .525% .425% .325% .225% .125% .025% .000% .000%
5.5% or
more but
less than
7.5%    .625% .625% .525% .425% .325% .225% .125% .025% .000% .000% .000%
7.5% or
more but
less than
9.0%    .625% .525% .425% .325% .225% .125% .025% .000% .000% .000% .000%
9.0% or
more    .525% .425% .325% .225% .125% .025% .000% .000% .000% .000% .000%