Unemployment Insurance Employer Guide

Unemployment

Insurance

Employer Guide

QUESTIONS AND ANSWERS

NYS Department of Labor Unemployment Insurance Employer Guide

Employer Guide to Unemployment Insurance

As someone doing business in New York State, you are a vital part of our community and our

economy. Your hard work creates jobs, supports our neighbors and makes New York the great

state that it is. We are proud of the forward-thinking climate, world-class infrastructure, creative

incentives and lower taxes that make New York right for business.

Unemployment Insurance helps ensure that eligible out-of-work New Yorkers can continue

to participate in the economy while meeting their basic needs. We have compiled this

informational booklet to help you more easily understand your responsibilities under the law, how

Unemployment Insurance works and how you can keep costs down.

The New York State Department of Labor looks forward to helping you keep your business

healthy, growing and in compliance with the Unemployment Insurance Law.

This guide oers general information but its statements do not have the eect of law or regulation. You may

review the New York State Unemployment Insurance Law (Article 18 of the New York State Labor Law) on our

website www.labor.ny.gov/legal/ or at your local library.

Quick Start Guide

Now that you’re liable for Unemployment Insurance contributions, the following are basic

requirements. Please make sure to read the entire Employer Guide, as it explains the program in

more detail and will answer many of your questions.

Your Employer Registration Number is on the Liability and Determination Notice you received.

Please use this number on all correspondence with the Unemployment Insurance Division.

1. Fill out the NYS 100: If you have not already done so, ﬁll out the NYS 100 online. Go to

www.labor.ny.gov and choose “Businesses,” “Unemployment Insurance,” then “Registering.”

2. File the NYS 45 quarterly: Report your employees’ earnings each quarter by ﬁling the

NYS 45. File online at www.tax.ny.gov.

3. Pay contributions: When you ﬁle your NYS 45 and you owe Unemployment Insurance

contributions, pay them on time to avoid penalties and interest.

4. Sign up for Online Services: View your account information and more.

Visit www.labor.ny.gov/EmployerLogin.

5. Post required posters: Post the enclosed Unemployment Insurance Notice to Employees

(IA 133) in an area where your employees can see it. Household employers do not receive

this notice.

6. Review notices: Review the Notice of Potential Charges (LO 400) immediately. You will

get a LO 400 if someone who worked for you ﬁles a claim for beneﬁts. Make sure you

review this notice. Respond within 10 calendar days of the date on the notice if the wages

shown are incorrect or you know of any reason the claimant should not collect beneﬁts.

7. Designate an agent: If you want to designate an agent or representative to handle your

Unemployment Insurance matters, submit the Power of Attorney (IA 900) form.

Visit www.labor.ny.gov/formsdocs/ui/IA900.pdf.

8. Contact us: If you have questions, go to www.labor.ny.gov or call our Employer Hotline

at (888) 899-8810.

NYS Department of Labor Unemployment Insurance Employer Guide

1. What is Unemployment Insurance? ........................................................................................................ 3

2. Your Responsibilities ................................................................................................................................... 3

File the NYS 45 quarterly ........................................................................................................................ 3

Pay contributions at the correct rate .................................................................................................... 4

Post required posters ............................................................................................................................... 4

Provide notice to employees leaving the job .................................................................................... 4

3. Unemployment Insurance Beneﬁt Charges to Employer Accounts .............................................. 5

How does Unemployment Insurance aect my business? ............................................................ 5

How does a claimant qualify for Unemployment Insurance beneﬁts? ........................................ 5

How will I know if a former employee has ﬁled a claim? ................................................................ 5

What must I do when I receive a Notice of Potential Charges? .................................................... 5

How is my account charged when an employee is granted Unemployment Insurance

beneﬁts? ................................................................................................................................................... 6

Will I be notiﬁed when charges are made to my account? ............................................................ 6

What are the reasons that I can contest a former employee’s Unemployment Insurance

beneﬁts? .................................................................................................................................................... 6

How do I contest a former employee’s Unemployment Insurance beneﬁts? ............................7

What if I think a former employee is fraudulently collecting beneﬁts? ........................................7

What if I think charges to my account are incorrect? ......................................................................7

If a former employee is eligible for beneﬁts, is there anything I can do to prevent

charges to my account? ....................................................................................................................... 8

What if I disagree with a decision the Department makes? ......................................................... 8

4. How to Keep Your Unemployment Insurance Costs Down ............................................................ 9

Submit your quarterly returns and payments on time ..................................................................... 9

Review notices of beneﬁt entitlement or payment .......................................................................... 9

Reply promptly to requests for employment and wage data ........................................................ 9

Provide the Department of Labor with proper mailing addresses ............................................... 9

Make voluntary contributions ..............................................................................................................10

Choose the beneﬁt reimbursement option (nonproﬁt, governmental employers

and Indian Tribes) ..................................................................................................................................10

Avoid layos using the Shared Work Program ................................................................................10

Report Unemployment Insurance fraud .............................................................................................10

5. Web Services for Employers.....................................................................................................................11

Unemployment Insurance Online Services Account ....................................................................... 11

State Information Data Exchange System (SIDES) ...........................................................................11

6. Unemployment Insurance Contact Information ................................................................................11

7. Other Resources ........................................................................................................................................ 12

Department of Labor services for employers ...................................................................................12

New York Business Express ..................................................................................................................12

Workers’ compensation insurance and disability insurance coverage .....................................12

Paid Family Leave ....................................................................................................................................12

Domestic Violence and the Workplace Handbook .........................................................................13

8. Additional Information ...............................................................................................................................13

Employer Guide (NYS 50) ......................................................................................................................13

Unemployment Insurance Forms, Publications and Guides .........................................................13

Table of Contents

NYS Department of Labor Unemployment Insurance Employer Guide

1. What is Unemployment Insurance?

The Unemployment Insurance program is an insurance fund that employers pay into based on

their payroll. This fund is used to pay beneﬁts to qualifying workers who have lost work through

no fault of their own. Most employers pay quarterly contributions into the fund. Contributions

cannot be funded through deductions from employee wages.

An employers’ contribution rate is based on their experience in the Unemployment Insurance

system. This calculation is called an experience rating. Based on experience ratings, employers

that have more former employees who receive Unemployment Insurance beneﬁts usually pay

contributions at a higher rate than employers with fewer employees who receive beneﬁts. For

example, seasonal employers that have an annual mass layo often pay more than similarly sized

employers that operate year-round

If you have not done so already, you must register for Unemployment Insurance, withholding and

wage reporting. Fill out the NYS 100, New York State Employer Registration for Unemployment

Insurance, Withholding, and Wage Reporting form by going to www.labor.ny.gov/ui/employerinfo/

registering-for-unemployment-insurance.shtm. General Business Employers and Household

Domestic Employers ﬁle the form online. If you are unable to ﬁle online, you can also access a

PDF of the NYS 100 forms at this link.

2. Your Responsibilities

Even if you work with a payroll company or other agent, you are still responsible for ensuring that

your business meets all requirements of the law.

If you would like to designate an agent or other representative to handle your business’

Unemployment Insurance matters, submit form IA 900, Power of Attorney. Some of the matters

designated representatives may handle include:

• Address/status changes;

• Unemployment Insurance rate information;

• Experience rating charges;

• Under/overpayment information;

• Elements used to calculate Unemployment Insurance rates;

• Information speciﬁc to any claim for Unemployment Insurance beneﬁts;

• Audit investigations and enforcement actions; and

• Unemployment Insurance administrative proceedings and court appeals.

To access the form, visit www.labor.ny.gov/formsdocs/ui/IA900.pdf. To access instructions for this

form, visit www.labor.ny.gov/formsdocs/ui/IA900.1.pdf.

File the NYS 45 quarterly

You must ﬁle and pay your Quarterly Combined Withholding, Wage Reporting and Unemployment

Insurance Return (NYS 45) on time.

You should ﬁle all employment and wages timely and report them correctly. Errors and lateness can

cost employers through penalties and increased Unemployment Insurance rates.

NYS Department of Labor Unemployment Insurance Employer Guide

You must electronically ﬁle your NYS 45 return and pay your contributions quarterly. You must ﬁle

even if you owe no contributions. Failure to ﬁle on time may result in penalties and interest, as well

as increased contribution rates and loss of credit on IRS Form 940.

Filing due dates are:

• First calendar quarter (January 1 through March 31) – due April 30

• Second calendar quarter (April 1 through June 30) – due July 31

• Third calendar quarter (July 1 through September 30) – due October 31

• Fourth calendar quarter (October 1 through December 31) – due January 31

For more information, visit the Department of Taxation and Finance Online Service Center at

www.tax.ny.gov.

Pay contributions at the correct rate

The majority of new employers pay Unemployment Insurance contributions at the rate of 4.0 percent.

Please see the Notice of Unemployment Insurance Contribution Rates (IA 98) form included with this

guide for more information. Each year, you will receive a rate notice showing your Unemployment

Insurance contribution rate for that year. The rate takes eect on January 1, for the NYS 45 due on

April 30.

Contributions are due on the NYS 45 quarterly ﬁling due dates. Failure to pay contributions on time

can result in penalties, interest and higher contribution rates.

Post required posters

You are required to post the Unemployment Insurance Notice to Employees (IA 133) in an area visible

to employees. Only employers of employees in personal or domestic service are exempt from this

requirement. The notice is included in this packet and is available for free upon request.

The notice is also available in Spanish, Chinese, Russian, Haitian-Creole, Italian, Polish and Korean if

you want additional posters in other languages for your employees.

To request a poster, call the Employer Hotline at (888) 899-8810. You may also ﬁll out an order form,

found at www.labor.ny.gov/formsdocs/ui/IA132.pdf. Fax it to (518) 485-8010 or mail it to:

NYS Department of Labor

Unemployment Insurance Registration Section

State Oce Campus

Building 12, Room 363

Albany, NY 12240

Provide notice to employees leaving the job

An employer must give written notice to any employee who goes o the payroll regardless of:

• The reason for separation, or

• Whether it is a temporary or permanent separation.

NYS Department of Labor Unemployment Insurance Employer Guide

The notice must include:

• Employer’s name;

• New York State Employer Registration Number;

• Mailing address where payroll records are kept; or

• Instructions to employees to give the information on the form to the Unemployment Insurance

Claims Center.

You may print the Record of Employment (IA 12.3) form from our website at

www.labor.ny.gov/formsdocs/ui/IA12_3.pdf.

The information on this form helps ensure that:

• We mail notices and requests to you promptly and to the correct address; and

• Experience rating charges are accurate.

3. Unemployment Insurance Beneﬁt Charges to Employer Accounts

How does Unemployment Insurance aect my business?

The New York State Unemployment Insurance Program provides weekly income for people who

are out of work through no fault of their own. When someone works for you and is let go, you

must help pay for these beneﬁts. The following section will explain how a former worker becomes

qualiﬁed for beneﬁts, how you will be charged for those beneﬁts and how you can contest the

beneﬁts or the charges.

How does a claimant qualify for Unemployment Insurance beneﬁts?

To qualify for Unemployment Insurance beneﬁts, claimants must:

• Have lost employment through no fault of their own;

• Have enough prior earnings from employment to establish a claim;

• Be ready, willing and able to work; and

• Be actively seeking work and keeping a record of the work search.

The requirement to actively seek work may be waived by the Department of Labor under

certain conditions.

How will I know if a former employee has ﬁled a claim?

When we determine that a claimant ﬁling for beneﬁts is entitled, we send the following notices to

all employers whose experience rating accounts might be charged:

• Notice of Potential Charges (LO 400);

• Notice of Protest (LO 400P).

What must I do when I receive a Notice of Potential Charges?

It is important for you to respond to these notices timely and adequately if:

• There is incorrect wage information; or

• You know of any reason why the claimant should not collect beneﬁts.

NYS Department of Labor Unemployment Insurance Employer Guide

If you do not respond in a timely or adequate manner, it could result in unnecessary costs for

you. Your experience rating account may not be completely credited for any incorrect payments

made to a claimant. If you provide late information that disqualiﬁes a claimant, your account will

be charged until the date we make a determination that disqualiﬁes the claimant. If you provide

late information that lowers a claimant’s beneﬁt rate, your account will be charged at the higher

beneﬁt rate until the date we make a determination that lowers the rate. However, if the new

information you provide results in a higher beneﬁt rate, the adjustments will be retroactive to the

start of the claim.

How is my account charged when an employee is granted Unemployment Insurance beneﬁts?

Unemployment Insurance beneﬁts could potentially be charged to all employers for whom

a claimant worked in their base period. The base period is either the ﬁrst four of the last ﬁve

completed calendar quarters prior to the quarter in which the claim is ﬁled or last four completed

calendar quarters prior to the quarter in which the claim is ﬁled.

First, we charge beneﬁts to the account of the last employer for whom the claimant worked

before they ﬁled the Unemployment Insurance claim. The last employer is charged for seven

weeks of beneﬁts (or the equivalent monetary amount). Next, we charge beneﬁts to all base

period employers in proportion to how much of the claimant’s total base period wages were paid

by each employer.

You could be entitled to a credit of beneﬁt charges if you:

• Are the last employer; and

• Paid the claimant an amount equal to or less than six times the claimant’s beneﬁt rate.

Any base period employer may contest these charges if the claimant was discharged due to

misconduct or voluntarily quit without good cause.

If you believe you are due a credit or wish to contest charges, return the Notice of Potential

Charges (LO 400) within 10 days of receipt. Include the amount of wages paid to the employee.

Will I be notiﬁed when charges are made to my account?

We send a Notice of Experience Rating Charges (IA 96) to employers monthly. This notice shows

all beneﬁt payments to former employees that are charged to the employer account. The charges

shown represent weekly payments.

We notify employers that select the Beneﬁt Reimbursement Option on the Notice of Beneﬁt

Reimbursement Charges (IA 96R). See Choose the Beneﬁt Reimbursement Option under the How

can I keep my Unemployment Insurance costs down? section for more information.

What are the reasons that I can contest a former employee’s Unemployment Insurance beneﬁts?

Your former employee may not be eligible for Unemployment Insurance beneﬁts if he or she:

• Is still working, for you, for another employer or for themselves.

• Quit voluntarily without good cause.

• Was dismissed for job-related misconduct.

• After ﬁling a claim, refused suitable work. Suitable work is work that:

− The claimant is capable of doing

NYS Department of Labor Unemployment Insurance Employer Guide

− Pays at least the prevailing wage; and

− Pays at least 80 percent of the claimant’s base period high quarter wages.

• Is not ready, willing and able to work, or is not actively seeking employment.

• Was dismissed because he or she committed a felony in connection with the job.

• Is unemployed due to a strike or other industrial controversy (the ﬁrst 49 days only, unless

the employer has hired replacement workers).

• Is an employee of an educational institution and has reasonable assurance of employment in

the next academic period.

• Was employed in a work-release program.

• Is receiving a pension or dismissal pay from a base period employer.

How do I contest a former employee’s Unemployment Insurance beneﬁts?

To contest a former employee’s beneﬁts:

• Return the Notice of Potential Charges (LO 400) within 10 calendar days with an explanation

of why you contest;

• Communicate with us through your online services account or SIDES (see the Web Services

for Employers section); or

• Call the Telephone Claim Center at (888) 890-5090.

What if I think a former employee is fraudulently collecting beneﬁts?

If you believe that the claimant was working while collecting Unemployment Insurance, or has

otherwise fraudulently collected beneﬁts, write to:

NYS Department of Labor

Liability and Determination Section or Call: (866) 435-1499

Fraud Control Unit 24-hour toll-free hotline

State Oce Campus

Albany, NY 12240-0322

What if I think charges to my account are incorrect?

If you believe that beneﬁts were improperly charged (for example, a claimant never worked for

you), write to:

NYS Department of Labor

Liability and Determination Section or Call: (518) 457-2635

State Oce Campus

Albany, NY 12240-0322

Please provide the:

• Claimant’s name;

• Last four digits of the claimant’s Social Security Number; and

• Reason you believe the charges are incorrect.

NYS Department of Labor Unemployment Insurance Employer Guide

If a former employee is eligible for beneﬁts, is there anything I can do to prevent charges to

my account?

You could oer work to the claimant. If you are able to reemploy a claimant, contact the claimant

directly. The claimant’s address appears on the initial Notice of Potential Charges (LO 400). If

the claimant is no longer unemployed, they will no longer be eligible for beneﬁts. If the claimant

refuses rehire or fails to report to work, they may become ineligible for beneﬁts. If this happens,

notify us in writing at:

NYS Department of Labor

PO Box 15130 or fax to: (518) 402-6175

Albany, NY 12212-5130

You may also communicate with us through your Online Services Account. (see Unemployment

Insurance Online Services Account under the Web Services for Employers section).

When you notify us, provide:

• The date the claimant refused work or failed to report to work;

• The type of employment oered; and

• The wages oered for the position.

Your oer of employment must pay at least the Unemployment Insurance cuto wage (10% lower

than the Unemployment Insurance prevailing wage) for similar work, even if:

• The amount is less than the claimant earned on the last job; or

• The amount is less than the salary desired.

After collecting 10 full weeks of Unemployment Insurance beneﬁts, the claimant may also be

required to accept any employment that he or she is capable of performing if:

• It oers the Unemployment Insurance cuto wage; and

• The pay is at least 80% of the claimant’s base period high quarter wages.

If your employment oer does not meet the above conditions, the claimant may refuse it without

becoming ineligible for Unemployment Insurance beneﬁts. You can ﬁnd the Unemployment

Insurance prevailing wage and cuto wage for your area and the position you are oering at

www.labor.ny.gov/stats/uiwages.shtm.

What if I disagree with a decision the Department makes?

If you disagree with any determination the Department of Labor issues to you, you have the right

to request a hearing. The matter will be reviewed by an independent Administrative Law Judge.

You must make this request within 30 days of the date of the determination notice. Find out

more about how to request a hearing, how the hearing process works and how to prepare for a

hearing at www.labor.ny.gov/ui/aso/hearing2.shtm.

NYS Department of Labor Unemployment Insurance Employer Guide

4. How to Keep Your Unemployment Insurance Costs Down

Several factors aect your Unemployment Insurance costs. They are:

• Unemployment Insurance beneﬁts paid to former employees;

• The balance of the Unemployment Insurance Trust Fund; and

• Your reporting history.

You can take steps to keep your Unemployment Insurance costs as low as possible:

Submit your quarterly returns and payments on time

Make sure the returns are complete and accurate. Missing or late returns or payments can aect

your Unemployment Insurance costs in several ways.

• You may be charged penalties for failure to ﬁle returns or failure to ﬁle complete, accurate,

and timely returns.

• You will be charged interest on overdue Unemployment Insurance contributions.

• Late contributions (paid more than 60 days after their due date) cannot be credited to your

account when calculating Unemployment Insurance rates, which can increase your rate.

• If you fail to ﬁle all required returns by December 31, the Department will estimate wages to

calculate your Unemployment Insurance rate, which can increase your rate.

• Employers may take a Federal Unemployment Tax Act (FUTA) credit on IRS Form 940. If you

pay your Unemployment Insurance contributions late (after January 31), your FUTA credit is

decreased. You may not take a FUTA credit at all if you have not paid your Unemployment

Insurance contributions.

Review notices of beneﬁt entitlement or payment

These notices give you the opportunity to let us know if we have incorrect wage information, if a

claimant should not be eligible to collect Unemployment Insurance beneﬁts, or if any Unemployment

Insurance beneﬁt payments were charged to your account incorrectly. Return these notices within 10

days from the date on the notice in order to maximize savings to your account.

Reply promptly to requests for employment and wage data

Complete and return requests for information within 10 days of the mailing date on the form. This

information is used to determine Unemployment Insurance beneﬁt rights of former employees

and to ensure correct experience rating charges. Your response must be timely and accurate or

your account may not be relieved of charges if the claimant improperly receives beneﬁts.

The fastest way to respond is electronically through SIDES. SIDES is free and easy to join. See

State Information Data Exchange System (SIDES) under the Web Services for Employers section.

Provide the Department of Labor with proper mailing addresses

The Department can maintain several business addresses for an employer. It is important that

you promptly notify the Department of an address change. Update your address using your

online account (see Unemployment Insurance Online Services Account under the Web Services

for Employers section). You may also use the Change of Business Information form (IA 15),

available at www.labor.ny.gov/formsdocs/ui/IA15.pdf, to ensure accurate processing.

NYS Department of Labor Unemployment Insurance Employer Guide

Make voluntary contributions

You may be able to reduce your Unemployment Insurance rate by making a non-refundable

voluntary payment if you have one or more of the following at the end of the calendar year:

• A negative account percentage

• A current or prior year excess negative balance, which was transferred to the general fund, or

• A positive account percentage, less than 10.5%

For more information, see How to Keep Your Unemployment Insurance (UI) Costs Down at www.labor.

ny.gov/formsdocs/ui/IA318.60.pdf or call the Employer Hotline at (888) 899-8810.

Choose the beneﬁt reimbursement option (available to nonproﬁt, governmental employers and

Indian Tribes)

You have the option of reimbursing Unemployment Insurance beneﬁts paid to your former

employees and charged to your account if you are:

• A nonproﬁt organization organized and operated exclusively for religious, charitable,

scientiﬁc, literary or educational purposes (those exempt under Section 501(c)(3) of the

Internal Revenue Code);

• A governmental entity; or

• An Indian Tribe.

When you choose the Unemployment Insurance beneﬁt reimbursement option, you do not

pay quarterly contributions on your payroll and you are not required to contribute to the

Reemployment Service Fund. For more details, including application requirements, review the

Beneﬁt Reimbursement pamphlet (IA 318.13). It is available online at www.labor.ny.gov/formsdocs/

ui/IA318.13.pdf or call the Employer Hotline at (888) 899-8810 to request a copy.

Avoid layos using the Shared Work Program

Shared Work is a voluntary program that gives an alternative to layos for employers who

have at least two employees and who face a temporary decline in business. You can reduce

the hours and wages of all or a group of employees, rather than lay o a percentage of your

workforce to cut costs. Your employees whose hours and wages are reduced can receive partial

Unemployment Insurance beneﬁts to supplement their lost wages.

The Shared Work Program helps you avoid some of the burdens that follow layos. If you keep

employees during a temporary slowdown, you can quickly gear up when business conditions

improve. This spares employers the expense of recruiting, hiring, and training new employees

and spares employees the hardships of full unemployment. For more information, see the Shared

Work Fact Sheet (SW 1) at www.labor.ny.gov/formsdocs/ui/SW1.pdf or call (518) 457-2635.

Report Unemployment Insurance fraud

Unemployment Insurance fraud increases the ﬁnancial burden on employers who pay into the

system. Report suspected instances of fraud to the 24-hour toll-free hotline at (866) 435-1499.

NYS Department of Labor Unemployment Insurance Employer Guide

5. Web Services for Employers

Unemployment Insurance Online Services Account

Through your online account, you can:

• View your Unemployment Insurance Employer Information Page, including:

− Contribution rates for the current year and prior years.

− Contributions overpaid and underpaid on your account.

− Charges to your account for former employees’ Unemployment Insurance beneﬁts.

• Apply for Shared Work;

• Apply for State Information Data Exchange System (SIDES);

• File a NYS 45, Quarterly Combined Withholding, Wage Reporting and Unemployment

Insurance Return;

• Upload a Wage Reporting File;

• File a NYS 1, Return of Tax Withheld;

• Report a Change of Address;

• Communicate through secure email; and

• Assign an Online Services Filing Representative.

New York State employers that are registered with the Department of Taxation and Finance’s

On-Line Services (OLS) do not need to register for Unemployment Insurance Online Services.

Use your OLS username and password to login to the Unemployment Insurance Online Services.

The Master Business Administrator of the OLS account must be the ﬁrst to log in and accept the

Terms and Conditions for access to Unemployment Insurance Online Services. The Administrator

can then give the necessary permissions for their employees.

State Information Data Exchange System (SIDES)

SIDES is an online system that allows the Department of Labor and employers to communicate

directly and eciently when an individual ﬁles a new Unemployment Insurance claim. The system

transmits questions from the Labor Department regarding new Unemployment Insurance claims

by former employees directly to you, so that you can respond quickly and we can process claims

promptly while protecting against fraud in the system.

First, you must sign up for an Unemployment Insurance Online Service account. Once your

online account is set up, call the Employer Hotline at (888) 899-8810 and choose Option 1, then

Option 4. A representative will review your account and sign you up for SIDES.

6. Unemployment Insurance Contact Information

You can get more information about Unemployment Insurance programs on our website at www.

labor.ny.gov or by calling the Employer Hotline at (888) 899-8810. Have a question that is not

answered here? Find contact information for our oces at www.labor.ny.gov/EmployerContacts.

Find the full text of the Unemployment Insurance Law online at www.labor.ny.gov/ui/dande/

article18.shtm.

NYS Department of Labor Unemployment Insurance Employer Guide

7. Other Resources

Department of Labor services for employers

The Department of Labor oers many no-cost services for businesses, including job posting on

the New York State Job Bank, access to our job seeker Talent Bank, customized recruitments and

career fair services, hiring and training incentives and workforce development and human resource

services. For more information, see our Services for Businesses factsheet at www.labor.ny.gov/

formsdocs/factsheets/pdfs/p469.pdf. To reach a Business Services Representative, call (888) 708-

6712 or email DEWS.Business.Services@labor.ny.gov.

New York Business Express

Introducing the New York Business Express website: www.businessexpress.ny.gov! Visit New

York’s new comprehensive guide for all of your business and professional needs. Quickly and

easily ﬁnd information related to licensing, regulation, incentives and support to start or grow

your business.

Workers’ compensation insurance and disability insurance coverage

New York State workers’ compensation insurance covers employees for work-related accidents,

injuries or illness. If you have one or more employees working in New York State, you are required

to carry workers’ compensation insurance coverage. If you fail to secure workers compensation

coverage for your employees, you may be charged with a felony or a misdemeanor, in addition to

monetary penalties.

New York State statutory disability beneﬁts insurance coverage is totally dierent from and is not

included in workers’ compensation insurance coverage. Statutory disability beneﬁts insurance

covers employees for o-the-job accidents, injuries or illnesses. If you have one or more

employees for 30 days in a calendar year, you are required to obtain New York State disability

beneﬁts insurance coverage providing disability beneﬁts and paid family leave beneﬁts.

You can obtain both workers’ compensation and disability beneﬁts/paid family leave beneﬁts

coverage through private insurance carriers authorized to write such coverage in New York, the

New York State Insurance Fund, or Workers’ Compensation Board-approved self-insurance.

Find more information about these requirements at the Workers’ Compensation Board website,

www.wcb.ny.gov, or access their Employer Handbook at www.wcb.ny.gov/content/main/Employers/

EmployerHandbook.pdf.

Paid Family Leave

Eective January 1, 2018, nearly all private employers in New York State must secure Paid

Family Leave coverage for their employees. It provides wage replacement and job protection to

employees who need time away from their jobs to bond with a new child, care for a loved one with

a serious health condition or to help take care of family matters when a family member is called to

active military service.

Generally, Paid Family Leave coverage will be included under an employer’s existing disability

beneﬁts policy. It is funded by employee payroll contributions.

Please check with your broker, agent or carrier to ensure that your disability beneﬁts/paid family

leave beneﬁts policy complies with the Disability Beneﬁts and Paid Family Leave Beneﬁts Law

requirements. Find out more at www.ny.gov/paidfamilyleave or call (844) 337-6303.

NYS Department of Labor Unemployment Insurance Employer Guide

Domestic Violence and the Workplace Handbook

The New York State Oce for the Prevention of Domestic Violence has created a free Domestic

Violence and the Workplace Handbook. The Handbook is designed to help create an informed

and supportive culture that can address domestic violence. The Handbook addresses common

questions such as:

• Why is domestic violence a workplace concern?

• What are my legal responsibilities as an employer?

• What does domestic violence look like in the workplace?

• Does my business need a domestic violence and the workplace policy?

Visit www.opdv.ny.gov/publications/index.html to order free copies or go to www.opdv.ny.gov/

professionals/workplace/dv-workplace-handbook.pdf to download the Handbook.

8. Additional Information

Employer Guide (NYS 50)

The Employer’s Guide to Unemployment Insurance, Wage Reporting and Withholding Tax

(NYS 50) provides details on Unemployment Insurance, including:

• What constitutes employment under the Unemployment Insurance Law;

• Who is a liable employer;

• Record-keeping requirements;

• Reporting requirements;

• Your right to a hearing on Unemployment Insurance determinations;

• How we compute Unemployment Insurance rates; and

• How you can control Unemployment Insurance costs.

Download a copy of this publication at www.tax.ny.gov/pdf/publications/withholding/nys50.pdf.

Unemployment Insurance forms, publications and guides

Forms and Publications:

SW 1 Shared Work

IA 12.3 Record of Employment

IA 15 Change of Business Information

IA 116.3 Jurisdiction of Employment

IA 318D Householder’s Guide for Unemployment Insurance

IA 318.10 The Relationship of NYS Contributions and FUTA

IA 318.11 Agricultural Employment

IA 318.12 Experience Rating

IA 318.13 Beneﬁt Reimbursement

IA 318.14 Independent Contractors

IA 318.15 Reporting Meals, Lodging, Tips and Other Forms of Remuneration

IA 318.60 How You Can Help Keep Your Unemployment Insurance Costs Down

IA 900 Power of Attorney

NYS Department of Labor Unemployment Insurance Employer Guide

Guidelines for determining worker status:

IA 318.16 Guidelines for Organized Camps

IA 318.17 Performing Artists

IA 318.18 Life Insurance Sales Industry

IA 318.20 Translating and Interpreting Industry

IA 318.21 Tour Guide Industry

IA 318.23 Magazine Publishing Industry

IA 318.24 Messenger Courier Industry

IA 318.25 Landsman Industry

IA 318.29 Independent Contractors in the Construction Industry

You can download forms and publications from our website at www.labor.ny.gov/EmployerForms.

You can also request copies of forms and publications by emailing a request to DataProcessing.

UIRegistration@labor.ny.gov, calling the Employer Hotline at (888) 899-8810, faxing a request to

(518) 485-8010 or mailing a request to:

NYS Department of Labor

Registration Subsection

State Oce Campus

Albany, NY 12240-0339

The New York State Department of Labor is an Equal Opportunity employer and program provider. Auxiliary aids and services are available upon request to individuals with disabilities. This booklet is issued by the NYS

Department of Labor. It contains general information about your rights, responsibilities, and benets under the NYS Unemployment Insurance laws. The information is not intended to cover all provisions of the law.

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