1. (1) The terms employer, non-profit organization and governmental entity have the meanings given by sections 512, 563 and 565 of the Labor Law, respectively.

2. (2) Subdivision (b) of this section is intended to provide only a general description of the scope of the terms listed in paragraph (1) of this subdivision. Any question involving the proper construction of any of such terms must be resolved by reference to the relevant statute cited in paragraph (1) of this subdivision.

   (b) Definition of employer.

   The term employer generally includes:

3. (1) any person, partnership, firm, association, public or private, domestic or foreign corporation, limited liability company, the legal representatives of a deceased person, or the receiver, trustee, or successor of a person, partnership, firm, association, public or private, domestic or foreign corporation;
4. (2) a household employer;
5. (3) a corporation, unincorporated association, community chest, fund, or foundation organized and operated exclusively for religious, charitable, scientific, literary or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual (i.e., a non-profit organization);
6. (4) an employer of agricultural labor (see section 2380.3[d] of this Part); and
7. (5) the State of New York, municipal corporations and other governmental subdivisions and any instrumentality of one or more of the foregoing (i.e., a governmental entity).

8. (c) Liability for unemployment insurance contributions.

   1. (i) The rules regarding liability for unemployment insurance contributions are contained in sections 560 through 565 of the Labor Law.
   2. (ii) This subdivision is intended to provide only a general description of such liability rules. Any question regarding the interpretation or construction of such rules must be resolved by reference to the statutes cited in subparagraph (i) of this paragraph.

   3. (2) An employer becomes liable for unemployment insurance contributions:

      1. (i) as of the first day of the calendar quarter in which the employer pays remuneration (see section 2380.4 of this Part) totaling $300 or more; or
      2. (ii) as of the day the employer purchases the business of, or otherwise becomes successor to, a liable employer.
   4. (3) Notwithstanding the provisions of paragraph (2) of this subdivision, a household employer becomes liable for unemployment insurance contributions as of the first day of the calendar quarter in which such employer pays cash remuneration totaling $500 or more.

   5. (4) Notwithstanding the provisions of paragraph (2) of this subdivision, a non-profit organization becomes liable for unemployment insurance contributions:

      1. (i) as of the first day of the calendar quarter in which such organization pays cash remuneration totaling $1000 or more; or
      2. (ii) as of the first day in the calendar year in which such organization employs four or more persons on at least one day in each of 20 different weeks during that year or the preceding calendar year.

   6. (5) Notwithstanding the provisions of paragraph (2) of this subdivision, an employer of agricultural labor becomes liable for unemployment insurance contributions:

      1. (i) as of the first day in the calendar quarter in which such employer pays cash remuneration of $20,000 or more to persons in agricultural labor; or
      2. (ii) as of the first day in the calendar year in which such employer employs 10 or more persons in agricultural labor on at least one day in each of 20 different weeks during that year or the preceding calendar year; or
      3. (iii) as of the first day in the calendar quarter on which such employer pays any remuneration in New York State to persons in agricultural labor if such employer is also liable under the Federal Unemployment Tax Act with respect to agricultural labor.
   7. (6) Notwithstanding the provisions of paragraph (2) of this subdivision, a governmental entity becomes liable for unemployment insurance contributions as of the first day of the calendar quarter in which such entity pays remuneration to persons in employment (see section 2380.3 of this Part).
   8. (7) Payments in lieu of contributions. Sections 563 and 565 of the Labor Law afford non-profit organizations and governmental entities, respectively, an option to make payments in lieu of unemployment insurance contributions. A non-profit organization or governmental entity making such an election shall be responsible for filing wage reports if all of the requirements of section 2380.1 of this Part are met.
   9. (8) Voluntary coverage. Pursuant to section 561 of the Labor Law, an employer not otherwise liable for unemployment insurance contributions may voluntarily elect to become liable therefor if an application is filed with and approved by the Commissioner of Labor. For purposes of this Part, such an employer shall be deemed liable for unemployment insurance contributions on the date unemployment insurance coverage begins and shall file wage reports commencing with the calendar quarter in which such beginning date falls.

   (1)

(a) Statutory references and rule of construction.