Form Nys-100n - New York State Employer Registration For Unemployment Insurance, Withholding, And Wage Reporting For Nonprofit Organizations Page 4
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4NYS100N (02/13) page 4
3. Compensation paid to employees who perform no services in New York State.
Item 5c
Enter the first calendar quarter and the year in which you employed 4 or more persons on at least one day in each of 20 weeks during
that calendar year. Do not go back beyond 4 years from January of the current year.
Count everyone working for you except those whose services were described in numbers 2 and 3 of the instructions for Item 5b.
Include elementary, secondary, and college students, as well as part-time and temporary employees.
If you have employees who work both within and outside New York State, or if you have questions about the exclusions in Item 5b,
please request a ruling from the Department of Labor- Unemployment Insurance Division, Liability and Determination Section.
Item 5d
Answer “No” if the only compensation you did not consider remuneration in answering Item 5b and the only persons you did not count
in answering Item 5c are described in Item 5b of these instructions. Explain here any other compensation not considered
remuneration and/or any other person not considered employees.
Item 6
Section 561, Subdivision 1, of the Unemployment Insurance Law permits an employer who is not liable for contributions to cover
his/her employees on a voluntary basis. Liability begins the first day of the calendar quarter in which an approved application is filed
and continues at least until the end of the following year.
Partial coverage is not permitted. The election must include all employees except persons in certain types of employment excluded by
law whose services cannot be covered by voluntary election such as:
●
Independent contractors
●
Individuals whose services are described in numbers 2 and 3 of the instructions for Item 5b.
However, regardless of whether you are liable under the law, nonprofit employers may elect to cover either persons excluded from
coverage because they work at a place of religious worship as caretakers or those performing duties of a religious nature, or both.
Nonprofit employers who are not liable may limit their election to such persons.
Services performed entirely outside New York State by New York residents may be voluntarily covered by New York if those services
are not covered by another state. In this case, liability begins the first day of the calendar quarter in which an approved application is
filed and continues until the individuals are no longer New York residents or their services must be covered under the unemployment
insurance law of another state.
Item 7
Nonprofit organizations organized and operated exclusively for religious, charitable, scientific, literary or educational purposes (those
exempt under Section 501 (C) (3) of the Internal Revenue Code) may elect to discharge their obligations under the Unemployment
Insurance Law by reimbursing benefits paid to their former employees and charged to their accounts in lieu of contributions.
A request to elect the reimbursement option must be submitted in writing to the Unemployment Insurance Division before the
beginning of the calendar year in which it is to apply or within 30 days after the calendar quarter in which the nonprofit organization
became liable under the Unemployment Insurance Law. The time for filing an election of the reimbursement option can be extended
only if the employer can show to the satisfaction of the Commissioner of Labor that good cause exists for its failure to submit a timely
application.
For additional information, call (518) 485-8589 to request pamphlet IA 318.13 Benefit Reimbursement.
Item 8
Answer “Yes,” only if one or more of the following are true:
●
You employed substantially the same employees as the previous organization
●
You continued or resumed the operations or programs of the previous organization at the same or another location.
●
You assumed their obligations.
●
You acquired their good will.
Privacy Notification
Personal information, including Social Security Account number, requested on Form NYS-100N, New York State Employer Registration for
Unemployment Insurance, Withholding and Wage Reporting for Nonprofit Organizations, is required to be provided to the Unemployment
Insurance Division of the Department of Labor and the Department of Taxation and Finance pursuant to the authority of Section 575 of the Labor
Law (Unemployment Insurance Law), Part 472 of 12 NYCRR (Unemployment Insurance Regulations) Article 8,22, 30, 30-A, and 30-B, of the
Tax Law, Article 2-E of the General City Law, and 42USC 405(cX2XCXi). This information will be used in the administration of the
Unemployment Insurance program, to process refunds and collect contributions, and for any other purpose authorized by law. Failure to provide
such information may subject you to civil or criminal penalties, or both, under the Unemployment Insurance Law, the Tax Law, or the Penal Law.
This information will be maintained by the Director of Registration and Data Services Bureau, the NYS Tax Department and the Unemployment
Insurance Division, W A Harriman State Campus, Albany NY.
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