Unemployment - New York

Summary of differences between federal and state regulations

Coverage

The definition of employer in New York provides for a minimum period of time or payroll of $300 in a quarter, instead of FUTA’s 20 week/$1500 rule.

FUTA’s agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least 1 day in each of 20 different weeks in the current or immediately preceding calendar year. New York agricultural provisions cover employing units paying $500 in a calendar quarter.

New York domestic service provisions apply to quarterly payroll of at least $500.

Workers are considered employees unless contract of hire, written or oral, express or implied.

Real estate agents on commission are excluded from the definition of employment.

Students working for schools are excluded from coverage.

State

Contact

Department of Labor

Regulations

Title 12, New York Codes, Rules and Regulations; Subchapter B, Unemployment Insurance

Federal

Contact

U.S. Department of Labor, Employment and Training Administration

(https://workforcesecurity.doleta.gov/unemploy/uitaxtopic.asp)

Regulations

20 CFR chapter V

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