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Page 20 of 52 NYS-50 (10/11)

New York State Department of Labor Unemployment Insurance Division

Subsidiary tax rates

The following table establishes rates for employers with a positive or negative account percentage. This table reflects subsidiary tax rates only. Any

normal rates or re-employment service fund rates, or both, are added to the subsidiary rate.

General account balance (in millions of dollars)

$75

$150

$225

$300

$375

$450

$525

$600

$0 or

but

Employer’s

Less

less

account

than

$650 or

percentage

$75

$150

$225

$300

$375

$450

$525

$600

$650

Less than 0.0%

(negative)

.925%

.825%

.725%

.625%

.525%

.425%

.325%

.225%

.125%

.025%

.000%

0.0% or more but

less than 5.5%

.625%

.525%

.425%

.325%

.225%

.125%

.025%

.000%

5.5% or more

but less than 7.5%

.625%

.525%

.425%

.325%

.225%

.125%

.025%

.000%

7.5% or more

but less than 9.0%

.625%

.525%

.425%

.325%

.225%

.125%

.025%

.000%

9.0% or more

.525%

.425%

.325%

.225%

.125%

.025%

.000%

F. Controlling unemployment insurance costs

otherwise not entitled to benefits. If the charges appear incorrect for any

other reason, employers should contact the Department of Labor, Liability

Accurate and timely reporting and payment

and Determination Section (see Unemployment insurance issues—

Where can I find the answers? on page 46).

It is important that employers file complete and accurate

quarterly returns and pay taxes due on time. If taxes are not paid when

Fraud control

due, interest is assessed at the rate of 12% per year. Taxes paid more

than 60 days after their due date are not credited to the employer’s

Programs have been developed to detect and prevent benefit claim

account for the purpose of calculating tax rates. An increased tax rate

fraud and abuse. These include the Wage Reporting System, which

may result. The failure to file all required returns by December 31 will

compares the payroll information you submit each quarter with

result in estimated wages being used in the calculation of unemployment

unemployment insurance benefits paid. Occasionally, you may be asked

insurance tax rates. This may have an adverse effect on the rate.

to provide detailed information for a specific claim to determine if it is

properly paid. The success of this program and others relies heavily

Additional penalties may also be imposed for the failure to file accurate

on your prompt assistance and cooperation. Unemployment insurance

and timely returns (see Summary of penalties, page 35).

fraud increases the financial burden on employers who contribute to the

Wages reported quarterly on Form NYS-45, Part C or Form NYS-45-ATT

system. Any suspected instances of claimant fraud should be reported

on our toll free Fraud Hotline at 1 888-598-2077, or to an unemployment

are used in the calculation of benefits for former employees. Inaccurate

reporting can result in costly benefit overpayments. Also, a penalty may

insurance fraud investigation office (see page 48).

be assessed if inaccurate or incomplete wage reporting is discovered

through a benefit claim (see Benefit payments on page 15), or through

Shared work

an examination of an employer’s records (see Summary of penalties,

Shared work is a voluntary program providing an alternative to layoffs for

page 35).

employers who have five or more full-time employees and who are faced

with a temporary decline in business. Rather than laying off a percentage

Review of notice of benefit entitlement or payment

of the work force to cut costs, an employer can reduce the hours and

wages of all, or a particular group, of employees. The employees

When a former employee files for unemployment insurance and is

determined to be monetarily entitled to collect benefits, we will send the

whose hours and wages are reduced can receive partial unemployment

employer Form LO 400, Notice of Entitlement and Potential Charges.

insurance benefits to supplement their lost wages. The Shared Work

This gives the employer an early opportunity to provide any possible

Program helps employers avoid some of the burdens that accompany

disqualifying information. It is important to report any discrepancy

a layoff situation. If employees are retained during a temporary

in wage information or disqualifying information in response to the

slowdown, employers can quickly gear up when business conditions

Form LO 400 as soon as possible, since information will, in some cases,

improve. Employers are then spared the expense of recruiting, hiring,

affect payments from the date this notice is received.

and training new employees; and employees are spared the hardships

of full unemployment. A Shared Work Program application may be

Unemployment insurance benefits paid to claimants are charged to the

completed and submitted online by accessing your Employer Home

accounts of employers for whom they worked. Every benefit payment

Page at under Employer Information; log on to Labor

charged to an employer’s experience rating account may have the effect

Online Services and select the link for the SW Program. Applications

of increasing that employer’s tax rate in future years. Employers are

should be submitted two weeks before the start of the plan. Questions

advised on Form

A 96, Notice of Experience Rating Charges, about all

regarding the Shared Work Program may be directed to the Department

benefit payments to former employees that are charged to their accounts.

of Labor, Liability and Determination Section (see Unemployment

This gives employers the opportunity to report any benefit payments

insurance issues — Where can I find the answers? on page 46).

they believe were incorrectly made. Employers should contact the

claimant directly if work is available. Employers should promptly notify

the unemployment insurance telephone claim center if: they are unable

to contact the claimant for recall; the claimant has declined an offer of

re-employment; or, they believe the claimant is currently working or

Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 20

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