(a) Every employer liable for unemployment insurance contributions or for payments in lieu of such contributions, pursuant to article 18 of the Labor Law shall file a quarterly report of wages (hereinafter “wage report”) on Part B of the quarterly combined withholding and wage reporting return indicating the name, social security account number and gross wages paid to each employee performing employment. For purposes of filing a wage report, it is immaterial whether such employee is a resident for purposes of the Tax Law and whether the wages of such employee are subject to withholding of tax or payment of tax under article 22 of the Tax Law.

1. (1) For the definitions of employer, employment and gross wages, see sections 2380.2, 2380.3 and 2380.4 of this Part, respectively.
2. (2) For requirements relating to the quarterly combined withholding and wage reporting return, including special filing rules applicable to seasonal employers, see section 174.2 of this Title.

(b) Cross-references.