Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 8
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52Page 8 of 52 NYS-50 (1/14)
Students
on page 10), including those operated by nonprofit organizations,
governmental entities, and Indian tribes are not covered and
Daytime students in elementary and secondary schools who perform
their earnings are not subject to contributions.
services for employers other than nonprofit organizations, governmental
entities, and Indian tribes are not covered for unemployment insurance,
Services performed by college students are generally covered.
even if they work only during summer or other vacation periods or on
Exceptions are noted in the list of exclusions, beginning on page 6. Also
weekends. However, their earnings are subject to contributions if the
see the chart on page 10.
employer is subject to the Federal Unemployment Tax Act (FUTA).
Such students who perform services for certain camps (see the chart
Covered and excluded employment
The following chart may be used as a guide in determining whether a specific type of employment is subject to contributions under the
unemployment insurance law. Questions concerning coverage of particular services should be directed to the Department of Labor, Liability and
Determination Section (see Unemployment insurance issues — Where can I find the answers? on page 46).
Class of employment
Treatment under
law
UI
Agricultural laborers
Covered
Non-U.S. residents (referred to in
Covered if services are performed by a non-U.S. resident lawfully present in the United States for the
federal and state law as “aliens”)
purpose of performing such work or lawfully admitted for permanent residence in the United States. Although
undocumented non-U.S. residents may not collect benefits, any remuneration paid to them is subject to
contributions.
Baby-sitters under age 18
Excluded unless performed for nonprofit organizations, governmental agencies, or Indian tribes
Casual laborers
Covered
Casual laborers under age 21
When services consist of yard work and household chores in and about a residence, and do not involve the
use of power-driven machinery:
1. Covered if performed for nonprofit organizations, governmental entities, or Indian tribes
2. Excluded if performed for employers other than nonprofit organizations, governmental entities, and Indian
tribes
Children under age 14
1. Covered if performed for nonprofit organizations, governmental entities, or Indian tribes
2. Excluded if performed for employers other than nonprofit organizations, governmental entities, and Indian
tribes
Corporate officers
Officers of all corporations, including professional, subchapter S, and closely-held corporations, who perform
services for the corporation, are employees. Any compensation for these services, including dividends and
distributions, is reportable and subject to contributions.
Domestic employment
Personal or domestic services performed in the home are covered employment.
Drivers — agent or commission
Covered when engaged in distributing meat, vegetables, fruit or bakery products; beverages (other than
milk); laundry or dry cleaning services
Family employment
Minor children, under 21, of a
Excluded (includes stepchildren)
sole proprietor
Excluded
Spouse of sole proprietor
Covered
Child/spouse of partner
Covered
Any family member employed by
corporation
Employment outside NYS
Generally, services performed entirely outside NYS are excluded. However, if such services are not covered
under the laws of any other state, they are covered under NYS law if performed: (1) outside the United
States (except Canada and the Virgin Islands) by a citizen of the US for an American employer whose
principal place of business is located in NYS; or (2) within the United States, Canada, or the Virgin Islands, if
the place from which the services are directed and controlled is in New York State.
If none of these conditions apply, and the services are performed by a NYS resident, an employer may elect
to voluntarily cover the services.
Golf caddies
Excluded unless performed for nonprofit organizations, governmental entities, or Indian tribes
Government and Indian tribe
Covered except for the following services:
employees
• elected officials
• members of legislative bodies or the judiciary
• members of the NYS National Guard or Air National Guard, except a person who renders such
services as a regular state employee
• individuals hired on a temporary basis in case of fire, snow, earthquake, flood or similar
emergency
• inmates of custodial or penal institutions
• officials in major, nontenured policy making or advisory positions
• individuals in policy making or advisory positions whose official duties do not require more
than 8 hours per week to perform
Independent contractors
Excluded
Individual proprietor
Excluded
Industrial homeworkers
Covered
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