N.Y. Laws » CHAPTER Labor / ARTICLE New York Professional Employer Act
New York Consolidated Laws

N.Y. Labor Law § 923 (2026)

Unemployment compensation insurance

✓ current as of May 2026
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§ 923. Unemployment compensation insurance. 1. During the term of a
professional employer agreement, a professional employer organization
shall be liable in accordance with the provisions of article eighteen of
this chapter for the payment of contributions, penalties and interest on
wages paid by the professional employer organization to worksite
employees.
  2. The professional employer organization shall report and pay all
required contributions to the unemployment compensation fund using the
state employer account number and the contribution rate of the
professional employer organization.
Notes of Decisions
Cited in 3 cases, 2007–2014 · leading case: In re RobsonWoese, Inc., 42 A.D.3d 774 (N.Y. App. Div. 2007).
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In re RobsonWoese, Inc., 42 A.D.3d 774 (N.Y. App. Div. 2007). “In the case of a PEO, it — and not the “client” company (see Labor Law § 916 [1]) — is the party responsible for making such contributions (see Labor Law § 923). Here, Tri-Net, as the employer of the employees in question through the end of June 2004, made the required…”
In re Avalon Gardens Rehab. & Health Care Ctr., 118 A.D.3d 1085 (N.Y. App. Div. 2014). · cites it 2× “The facilities’ employees became the employees of Budget and, as required by Labor Law § 923, Budget made unemployment insurance contributions on account of the employees through June 30, 2006.”
In re Avalon Gardens Rehab. & Health Care Ctr., 118 A.D.3d 1085 (N.Y. App. Div. 2014). · cites it 2× “The facilities’ employees became the employees of Budget and, as required by Labor Law § 923, Budget made unemployment insurance contributions on account of the employees through June 30, 2006.”
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