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PART 471

ARTICLE 1

REGULATIONS OF THE INDUSTRIAL COMMISSIONER

PART 471 - COVERAGE
(Statutory authority: Labor Law, §530, 543; Article 18)

Section 471.1
Election to cover residents
Section 471.2
Application to cease to be liable for contributions
Section 471.3
Reimbursement election by governmental entities
Section 471.4
Reimbursement election by nonprofit organizations

§ 471.1 Election to cover residents.

An election by an employer pursuant to and in accordance with subdivision 2 of section 561 of the Unemployment Insurance Law may be filed only by an employer liable for contributions under the law. The approval of such an election is subject to the conditions:

that a separate election in writing on a form furnished by the Department of Labor be filed with respect to each employee; and

that the services of the employee for the employer are deemed employment subject to the law beginning with the effective date prescribed in subdivision (b) of this section and will continue to be deemed such employment until:

the employee ceases to be a resident of New York; or

contributions are required with respect to the employee's services for the employer on a compulsory basis under the unemployment compensation law of any other state or of the Federal government.

The approval of an election filed in accordance with subdivision (a) of this section shall be effective as of the first day of the calendar quarter in which the election is filed or the first day of any subsequent calendar quarter designated by the employer.

Historical note: Section amendment filed September 10, 1974, effective immediately. Amended (a)(1).

 

§ 471.2 Application to cease to be liable for contributions.

An employer who, pursuant to section 562 of the Unemployment Insurance Law, is entitled to cease to be liable for contributions upon application to the Industrial Commissioner, shall notify the Department of Labor in writing stating that he wishes to cease to be liable for contributions under the Unemployment Insurance Law, specifying that he did not pay remuneration of $300 or more in any quarter during the period specified by statute with respect to persons other than persons employed in personal or domestic service in private homes or, if the application relates to persons employed in personal or domestic service in private homes, that he did not pay remuneration in cash of $500 or more with respect to such persons during such period, and indicating the place in which his payroll records will be preserved in accordance with section 472.2 of this Title.

Historical note: Section amendment filed August 10, 1971; September 10, 1974, effective immediately.

 

§ 471.3 Reimbursement election by governmental entities.

A governmental entity liable for contributions which elects to become liable for payments in lieu of contributions shall file written notice of such election in such manner and on such forms as the Department of Labor may request.

Such notice shall be filed before the beginning of the calendar year to which the election applies. However, if the governmental entity was not liable in the preceding calendar year, or became liable for contributions after the beginning of the calendar year, the notice shall be filed not later than 30 days after the end of the calendar quarter in which it first became liable.

If a group of governmental entities elect jointly to become liable for payments in lieu of contributions, the notice shall be signed by all members of the group and shall designate one of the members as agent for the others in relation to the group election.

An election to become liable for payments in lieu of contributions shall continue to apply until it has been terminated in accordance with the provisions of this subdivision.

It may be terminated by a governmental entity as of the first day of a calendar year by filing a written notice to this effect with the Department of Labor before the beginning of such year. If governmental entities are members of a group which elected jointly to become liable for payments in lieu of contributions, the designated agent for an individual member shall file such notice, which shall then be deemed to apply to all members of the group. Such notice of termination shall be filed not later than 30 days before the beginning of the calendar year, and such agent shall inform all members of the group of the action taken. However, any member of such group, individually or jointly as a group with other governmental entities, may file a new notice of election in accordance with the provisions of subdivision (a) of this section.

It may be cancelled by the commissioner with respect to a governmental entity at any time by giving written notice to the governmental entity, or to the designated agent for a group of governmental entities (in which event the cancellation shall apply to all members of the group), if there is a failure to make timely payment, as required pursuant to subdivision (c) of this section, of benefits charged to the account of the governmental entity or, with respect to a member of a group having made a joint election, charged to the account of any member of the group.

Governmental entities, or the designated agent for a group of such entities which have made an election pursuant to the provisions of this section, shall be billed after the end of each calendar quarter for benefits charged to their accounts. Payments for these charges shall be made on or before the last day of the month following the close of that quarter, or within 15 days after the billing date, whichever is the later.

A governmental entity whose election has been cancelled pursuant to paragraph (b)(2) of this section may thereafter file a new notice of election in accordance with the provisions of subdivision (a) of this section, individually or as a member of a group, provided:

its outstanding obligations or, if it was a member of a group having made a joint election, the outstanding obligations of all members of the group, have been liquidated; and

it has satisfied the commissioner, and the commissioner has made a finding to this effect, that a failure to make payments as required is not likely to recur.

Historical note: Section amendment filed September 10, 1974; repealed. New section filed January 18, 1979; amended filed April 15, 1985 effective July 1, 1985. Amended (c).

 

§ 471.4 Reimbursement election by nonprofit organizations.

A nonprofit organization liable for contributions which may elect to become liable for payments in lieu of contributions shall file written notice of such election in such manner and on such forms as the Department of Labor may request.

Such notice shall be filed before the beginning of the calendar year to which the election applies. However, if the nonprofit organization became liable for contributions after the beginning of the calendar year, the notice shall be filed not later than 30 days after the end of that calendar quarter in such calendar year in which the event rendering it liable occurred.

If a group of nonprofit organizations elect jointly to become liable for payments in lieu of contributions, the notice shall be signed by all members of the group and shall designate one of the members as agent for the others in relation to the group election.

Nonprofit organizations, or the designated agent for a group of such organizations, which have made an election pursuant to the provisions of this section shall be billed after the end of each calendar quarter for benefits charged to their accounts. Payments for these charges shall be made on or before the last day of the month following the close of that quarter, or within 15 days after the billing date, whichever is the later.

An election to become liable for payments in lieu of contributions shall continue to apply until it has been terminated in accordance with the following:

It may be terminated by a nonprofit organization as of the first day of a calendar year by filing a written notice to this effect with the Department of Labor before the beginning of such year. If nonprofit organizations are members of a group which elected jointly to become liable for contributions, the designated agent or an individual member may file such notice which shall then be deemed to apply to all members of the group. Such notice shall be filed not later than 30 days before the beginning of the calendar year, and such agent or such member shall inform all members of the group of the action taken. However, any member of such group, individually or jointly as a group with other nonprofit organizations, may file a new notice of election in accordance with the provisions of subdivision (a) of this section.

It may be cancelled by the Industrial Commissioner with respect to a nonprofit organization at any time by giving written notice to the nonprofit organization, or to the designated agent for a group of nonprofit organizations (in which event the cancellation shall apply to all members of the group), if there is a failure to make timely payment, as required pursuant to subdivision (b) of this section, of benefits charged to the account of the nonprofit organization or, with respect to a member of a group having made a joint election, charged to the account of any member of the group.

A nonprofit organization whose election has been cancelled pursuant to paragraph (c)(2) this section may thereafter file a new notice of election in accordance with the provisions of subdivision (a) of this section, individually or as a member of a group, provided:

its outstanding obligations or, if it was a member of a group having made a joint election, the outstanding obligations of all members of the group have been liquidated; and

it has satisfied the Industrial Commissioner, and the commissioner has made a finding to this effect, that a failure to make payments as required is not likely to recur.

Historical note: Section filed August 10, 1971. Amendments filed: September 10, 1974; April 15, 1985 effective July 1, 1985. Amended (b).

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