(d) A student is deemed not to be in employment under this law if:

1. (1) he is in regular attendance during the daytime as a student in an elementary or secondary school and performs services as a part-time worker during all or part of the school year or regular vacation periods; or

2. (2) he is in regular attendance during the daytime as a student in an elementary or secondary school and is working under a cooperative work-study program approved by the State Commissioner of Education and regularly operated and supervised by a local board of education.

   Determination as to whether a person is or is not a “student” may be affected by the worker's intent as disclosed by all of the circumstances, that is, whether the work is a temporary job or work taken on and performed with usual school work and subordinate thereto.

(g) The following are excluded from the definition of employment:

1. (1) Services performed for the State, a municipal corporation, a local governmental agency or other political subdivision or public authority, except that, pursuant to section 212 of the Workers' Compensation Law, a public authority, municipal corporation, fire district or other political subdivision may elect to become a covered employer.
2. (2) Employment subject to the Federal Railroad Unemployment Insurance Act.
3. (3) Service performed as an officer or member of the crew of a vessel and service performed on a vessel by any other person who is also eligible for wages, maintenance and care under the General Maritime Law.
4. (4) Service as a farm laborer.
5. (5) Services as golf caddies.

6. (6) Casual employment.

   1. (i) Any employments in which hiring is for a daily period, or for a period of less than a day, and in which it is a usual employment practice to recruit occasional workers who are normally engaged in performing services in a different occupation, the labor and services of such workers for less than 30 days in a calendar year are to be construed as casual employment.
   2. (ii) Labor or services not in a regular and usual course of the employer's trade, business or occupation, and which are occasional or incidental, is to be construed as casual employment; but an employment which recurs frequently and is characteristic of the employer's regular and usual conduct of his business is not to be construed as casual employment, except as provided in subparagraph (i) of this paragraph.

7. (7) Extra employment.

   1. (i) Extra employment means employment in the regular and usual course of the employer's trade, business or occupation for limited special periods of persons not regularly in the labor market or not regularly in employment as defined in subdivision 6 of section 201 of the Workers' Compensation Law. The first 45 days of extra employment, which is not deemed employment under the law, means 45 days during which the employee performs services for a single employer during a bona fide single period of employment.
   2. (ii) In determining whether an employee is in extra employment, consideration shall be given to evidence of past work record, registration at a labor employment office, frequency and regularity of application for employment and other relevant circumstances. Written statements submitted to the employer by the employee at or about the time of employment, setting forth pertinent facts, shall be considered presumptive evidence of whether or not the employee is in extra employment.