General business employers are liable on:
You may terminate liability if you:
Limited Liability Organizations - The Limited Liability Company Law (Chapter 34 of the Consolidated Laws) permits:
The advantage of these entities is that the members or partners are not held individually liable for the debts of the LLC or LLP. A Limited Liability Company may owe Federal income tax as a sole proprietorship, a partnership or a corporation. Consult your financial advisor about the advantages or disadvantages of forming an LLC or LLP.
LLCs and LLPs are separate entities under the Unemployment Insurance Law. If you change your current business to an LLC or an LLP, notify us promptly. We will set up a new account and transfer your experience for rating purposes.
Partners in an LLP or members of an LLC are not employees, and unemployment contributions are not paid on their earnings. Managers of an LLC who are not members may be employees.
If you have questions about the unemployment insurance liability of these entities, contact our Liability & Determination Section at (518) 457-5807 or (518) 457-5806.
Non-profit employers are liable on:
You may voluntarily terminate liability at the end of any calendar quarter in which you send a written request to the DOL if:
Government employers are liable:
Employers of household help are liable as of the first day of any calendar quarter you pay cash wages of $500 or more.
You may terminate liability when you:
Section 511(6) of the NYS Labor Law defines agricultural labor as services workers perform:
Services are not considered agricultural employment if they are performed in connection with:
Also, services are not considered agricultural employment, even when located on a farm, if they are done in connection with:
The UI law definition of a farm includes:
Although much of the information for general business employers applies to agricultural employers, some specific topics of interest to agricultural employers include:
Employers of agricultural labor are liable as of:
A farm labor crew leader who furnishes and pays the members of a farm crew to perform services in agricultural labor for another employer may be the actual employer of the crew members. This applies if the crew leader:
If the above conditions are not met, the crew leader is not liable, and the crew members are employees of the farm operator.
Agricultural employers can terminate liability at the end of the calendar quarter in which you send a request in writing to the DOL if you:
All Indian tribes, as defined in Section 3306(u) of FUTA, are liable under the New York State Unemployment Insurance Law:
Thanks for the feedback! It will help us improve your experience.