Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 2
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52Page 2 of 52 NYS-50 (1/14)
Highlights of changes and other important information
Misclassification of workers – Unemployment
Unemployment Insurance (UI) Reform
Insurance
Shared Work Program
Employee misclassification occurs when an employer either (1) fails
Effective April 29, 2013, reforms to expand the Shared Work Program
to report its employees to the state and pays them “off-the-books”
took effect. Shared Work allows participating employers to temporarily
or (2) improperly classifies its workers as independent contractors
reduce the work hours of all or a group of employees in lieu of layoffs.
when they meet the legal standards for classification as employees.
The reforms expand the program to more small businesses. Also, most
Misclassifying workers can have a severe impact on workers and
employers’ accounts will not be charged for participation in Shared Work
employers in industries where the practice prevails. For employers, it
through August 2015. For more information, visit the Labor Department’s
creates an unfair economic advantage and imposes higher costs on
Web site at
responsible employers. This makes them less competitive and more
likely to be underbid by businesses that intentionally misclassify workers.
Employers must respond on time
For workers, it affects working conditions by encouraging unscrupulous
employers to ignore labor protections, such as wage and hour
Effective October 1, 2013, employers that fail to respond in a timely or
requirements and safety and health regulations. We need your help to
adequate manner to a Notice of Potential Charges or any other request
keep the system fair and equitable for everyone. If you are aware of any
for information concerning the UI claim of a former employee may not
employer committing fraud, you may report it anonymously by contacting
be relieved of charges to their account. Please visit the Department of
the Department of Labor, Specialized Services and Liability Unit, by any
Labor’s Web site to access SIDES (State Information Data Exchange
System), which helps employers respond to information requests in a
of these methods:
• Visit our Web site at
timely manner. Also effective October 1, 2013, claimants will be subject
to a penalty of 15% or $100.00, whichever is greater, if they fraudulently
• Call 1 866 435-1499 24 hours a day or (518) 485-2144 between
collect benefits. Revenues from penalties will be deposited into the
8:00 AM and 4:00 PM
Trust Fund.
• Fax information to (518) 485-6172
• Report by mail to:
Wage base and rate schedule changes
Effective January 1, 2014, changes will be made to the financing of
NEW YORK STATE DEPARTMENT OF LABOR
SPECIALIZED SERVICES AND LIABILITY UNIT
the Trust Fund. Beginning January 1, 2014, the UI wage base will be
BUILDING 12 ROOM 322
$10,300. The wage base will gradually increase each year, reaching 16%
W A HARRIMAN CAMPUS
of the state’s average annual wage in 2027. (See Annual Wage Base on
page 12.) This will raise revenue more quickly to pay off debt and return
ALBANY NY 12240
the Trust Fund to a healthy level. As the Trust Fund reaches a higher
Online services for employers
level of solvency, there will be an automatic shift to lower rate schedules,
which will lower contribution rates for all employers. These reforms
The New York State Department of Labor Web site ( )
will greatly reduce the likelihood of having to borrow from the federal
Employer Overview page contains several features for employers:
government and from incurring interest payments, which are passed on
• New employers can register for UI online through Employer
to employers in the form of the IAS (Interest Assessment Surcharge).
Registration.
• Registered employers can access their employer account to obtain
Additional reforms that take effect January 1, 2014
their UI rates and other important information regarding their account
include:
through Unemployment Insurance Online Services (UIOS).
• All employers who are charged for benefits will be able to protest
• Unemployment Insurance Online Services also contains a link to the
claims of former employees who have been terminated for misconduct
Department of Taxation and Finance’s Web site that allows employers
or who voluntarily resigned provided they responded to the Notice
to file their quarterly returns online.
of Potential Charges within the time prescribed on the notice. If
the protest is upheld, the employer may be relieved of charges for
Web File
benefits paid.
Employers can now electronically submit Form NYS-45, Quarterly
• Under certain circumstances, claimants may not be eligible for
Combined Withholding, Wage Reporting, and Unemployment
benefits when receiving dismissal/severance pay.
Insurance Return, as well as submit payment via ACH debit on the Tax
• New measures to prevent and detect unemployment insurance fraud
Department’s Web site (see Need help? on page 45).
and abuse will be implemented.
• Employees disqualified for benefits for voluntarily quitting a job,
Web upload
misconduct, or refusing to accept suitable employment must earn
Employers who are required (or elect) to file wage reporting
ten times the previous weekly benefit rate with a new employer, to
electronically must submit wage reporting files on the Tax Department’s
re-qualify for benefits.
Web site. This can be done by uploading the wage reporting information
• Extra job search assistance for the unemployed that will help them get
or by entering the wage reporting information, for up to 1000 employees,
back to work more quickly.
into the Web NYS-45 (see Electronic reporting of wage information on
• Any employer financed pension, whether financed partially or in full,
page 25).
will result in a reduction of benefits paid to the claimant equal to the
For more details on how to register to begin uploading electronic files,
weekly equivalent of the pension.
visit the Tax Department’s Web site (see Need help? on page 45).
UI benefit rate increase
New employer registration
Effective October 1, 2014, the maximum weekly benefit rate will increase
New employers can register for unemployment insurance, wage
from $405 to $420. The benefit rate will then gradually increase to 50%
reporting, and withholding tax online at , or by calling
of the state’s average weekly wage by 2026. The minimum weekly
the New York State Department of Labor or New York State Department
benefit rate will also increase from $64 to $100, and will remain at that
of Taxation and Finance at the numbers listed below.
level.
• Department of Labor
Internet access:
Unemployment insurance registration information:
(518) 457-4179 or 1 888 899-8810
Telephone assistance is available from 8:00 AM to 5:00 PM
(Eastern Time), Monday through Friday
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