Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 9
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52NYS-50 (1/14) Page 9 of 52
Covered and excluded employment
(continued)
Class of employment
Treatment under UI law
Inmates of a custodial or
Excluded if performed for nonprofit organizations, governmental entities, or Indian tribes
penal institution
Joint employment (Common
If a person is jointly employed by two or more employers that are financially related, contributions on the
Paymaster)
total earnings of that person are required from these employers only on the amount up to the annual wage
base as if they were a single employer. See chart on page 12, under Annual wage base.
If two or more financially related corporations concurrently employ the same individual(s) and pay such
concurrently employed individual(s) through a common paymaster, which is one of such corporations, the
common paymaster may report and pay UI contributions under its own account up to the annual wage base
amount on the remuneration paid to each concurrently employed individual. However, if reporting by the
common paymaster has not been approved for FUTA purposes, then each of the employers must report
its share of the wages paid to the concurrent employee(s), but pay contributions only on the wages up to
the annual wage base amount in the aggregate. Contact the Tax Department and Labor Department for
information on filing as a common paymaster. (See Common paymaster on page 12 for mailing addresses.)
Limited Liability Company
Excluded
members
Maritime employment
Covered. If a vessel operates in more than one jurisdiction: covered in New York State, provided the
services are performed on vessels of American registry which are normally managed and controlled from an
office in New York State.
Ministers, ordained
Excluded for nonprofit organizations. Also excluded for nonprofit organizations are members of religious
orders in the performance of their duties, members elected or appointed to an office within the discipline of a
bona fide church and engaged in religious functions, and persons employed at a place of religious worship
as a caretaker or for performance of duties of a religious nature.
Models
Covered*
Musicians
Covered*
Partners (including Limited Liability
Earnings are not subject to contributions under UI law and services cannot be covered on a voluntary basis
Partnership)
Part-time employment
Covered, unless specifically excluded *
Performing artists
Covered*
Physicians - fellow, resident, and
Fellow, resident, and intern physicians are covered when performing services for a health care facility,
intern
including academic medical centers.
Railroad Unemployment Insurance
Excluded
Act, employees subject to
Recreational bowlers
Excluded
Rehabilitative services, persons
Excluded for nonprofit organizations, for persons receiving rehabilitative services in a facility conducted for
receiving
such purposes
Remunerative work, persons given
Excluded for nonprofit organizations for persons given remunerative work in a facility conducted for the
purpose of providing such work for persons of impaired physical or mental capacity
Salespersons, traveling or city
Traveling or city salespersons who work full time soliciting orders for merchandise for resale or use in the
purchaser’s business are covered, if substantially all of such work is to be personally performed and the
person performing it has no substantial investment in the facilities used in performance of such services
except the facilities for transportation.
Licensed insurance agents or
Excluded if substantially all of the remuneration for the services performed is directly related to sales or other
brokers
output, rather than to the number of hours worked, and the services are performed pursuant to a written
contract containing certain provisions.
Excluded if substantially all of the remuneration for the services performed is directly related to sales
Licensed real estate brokers or
or other output, rather than to the number of hours worked, and the services are performed pursuant
sales associates
to a written contract containing certain provisions.
Seasonal employment
Covered unless specifically excluded*
Shared employment
Under certain circumstances, employers who are not financially related, but share the services of a single
employee, are not required to report and pay the contributions on their own share of the employee’s
earnings. Whenever one of the employers takes the responsibility of hiring, firing, supervising, directing and
controlling the shared employee, that employer will be allowed to report the employee for UI contribution
purposes; therefore, separate reporting by each employer will not be required. Only in instances where
employers have received a ruling that they must report separately for FUTA, will it be necessary to require
separate reporting.
* See Covered employment, page 6, for services specifically covered by law. Recent appeal board and court decisions have determined that
models, musicians, and performing artists may be independent contractors under certain circumstances. For further information, contact the
Department of Labor, Liability and Determination Section (see Unemployment insurance issues—Where can I find the answers? on page 46).
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial