2006 New York Code - Payment Of Contributions.

 
    §  570.  Payment of contributions. 1. Rate. Each employer liable under
  this article shall pay contributions on all wages paid  by  him  at  the
  rate  of  five  and  four-tenths  per  centum  or,  if applicable to the
  employer, at the rate  provided  by  the  provisions  of  sections  five
  hundred   seventy-seven   and   five  hundred  eighty-one.  However,  if
  contributions so established exceed five and four-tenths per  centum  of
  wages paid by him which are subject to the federal unemployment tax act,
  they  shall  be  reduced  by  that part of such excess, if any, which is
  caused by the provisions of paragraph (b) of subdivision one of  section
  five hundred eighteen.
    2.  Time  and method of payment. Contributions shall become payable by
  any employer for wages paid on and after the date on  which  he  becomes
  liable  under  this  article.  All contributions from employers shall be
  paid at such times and in such manner as the commissioner may prescribe.
    3. Default. An employer who fails to pay contributions required to  be
  made by him to the fund shall pay interest at the rate of one per centum
  of  the  amount  of  such contributions for each month he is in default.
  Such interest shall be assessed, collected  and  paid  as  part  of  the
  payment required to be made by the employer to the fund.
    4. Fraud. If any part of any deficiency is due to fraud with intent to
  avoid  payment  of  contributions  to  the fund, fifty per centum of the
  total amount of the deficiency, in addition to such deficiency, shall be
  assessed, collected, and paid in  the  same  manner  as  if  it  were  a
  deficiency.
    5.  Refunds  and  credits. If an employer shall make application for a
  refund of any contribution, interest, or penalty paid by him  or  for  a
  credit   thereof   and   the  commissioner  shall  determine  that  such
  contribution,  interest  or  penalty,  or  any   portion   thereof   was
  erroneously  collected,  the  commissioner  shall  refund said amount or
  allow a credit therefor. If said refund  was  created  as  a  result  of
  departmental  error  then  the  commissioner  shall pay said refund with
  interest paid at the rate of three-fourths of  one  per  centum  of  the
  amount of such contribution, interest and penalty for each month between
  the  time  of  the  erroneous collection and thirty days previous to the
  date of the refund check, as specified in this subdivision,  unless  the
  employer  shall  have  already  deducted  said  amount  by way of credit
  against moneys payable by him into the fund. No refund or  credit  shall
  be  allowed  unless  an  application therefor shall be made on or before
  whichever of the following dates shall be the later: (a) one  year  from
  the  date  on  which  such payment was made; or (b) three years from the
  last day of the first month following the end of that  calendar  quarter
  during  which  the  remuneration  was  paid  which  formed the basis for
  contributions, interest, or penalty claimed  to  have  been  erroneously
  collected.  For  a like cause and within the same period a refund may be
  so made or a credit allowed on the initiative of the  commissioner.  Any
  credit  or  refund  of interest and penalties erroneously collected, any
  interest on such credit or refund, and any  interest  on  contributions,
  interest   and   penalties   erroneously   collected,   allowed  by  the
  commissioner under the foregoing conditions, shall be a  charge  against
  the  special  fund.  Any  credit  or refund of contributions erroneously
  collected, allowed by the commissioner under the  foregoing  conditions,
  shall be a charge against the unemployment insurance fund.
    Nothing  contained  in  this  subdivision  shall require or permit the
  refund or credit of any contributions  due  and  payable  under  article
  eighteen  of  this  chapter  as in effect at the time such contributions
  were paid.
    6. Agreement to contributions by employees void. No  agreement  by  an
  employee  to pay any portion of the payment made by his employer for the
  purpose of providing benefits required by this article  shall  be  valid
  and  no  employer  shall  make  a  deduction  for  such purpose from the
  remuneration of any employee.
    7.  (a)  In  addition to amounts otherwise payable under this article,
  every employer  liable  for  the  payment  of  contributions  shall  pay
  contributions of three-tenths per centum on all wages paid by him during
  the  calendar  year  nineteen  hundred  seventy-nine. Such contributions
  shall be credited to the employer's account pursuant to paragraph (d) of
  subdivision one of section five hundred eighty-one  and  shall  be  used
  only  for  the purpose set forth below in paragraphs (b) and (c) of this
  subdivision.
    (b) If, on or before the  tenth  day  of  November,  nineteen  hundred
  seventy-nine,  the  commissioner determines that the outstanding balance
  of advances made to the state pursuant  to  title  XII  of  the  federal
  social  security act can be repaid in full to the treasury of the United
  States for credit to the federal unemployment  account  in  the  federal
  unemployment  trust  fund,  and that after such repayment the state will
  not require further title XII advances during the remainder of  nineteen
  hundred seventy-nine, he shall cause such repayment to be made.
    (c) On or before the first day of July, nineteen hundred seventy-nine,
  pursuant  to  20 CFR 601.5(f) the governor shall file with the secretary
  of labor an  application  for  deferral  of  the  tax  credit  reduction
  required  by section 3302(c) (2) of the federal unemployment tax act. If
  such deferral can be obtained by making the repayment to the treasury of
  the United States required by 20 CFR 601.5(f)(2)(ii),  the  commissioner
  shall  cause  such  repayment  to be made. If such deferral cannot be so
  obtained, it shall be applied for pursuant to 20 CFR 601.5(f)(2)(i) and,
  in such event, the amount of such additional contributions  due  by  the
  thirty-first  day  of  January,  nineteen  hundred  eighty, by reason of
  paragraph (a) of this subdivision, shall be paid as soon as received  to
  the  treasury  of the United States to reduce the balance of outstanding
  title XII advances.