2010 New York Code
WKC - Workers' Compensation
Article 9 - (200 - 242) DISABILITY BENEFITS
210 - Employer contributions.

§ 210. Employer contributions. 1. Every covered employer shall, on and
  after  January  first,  nineteen  hundred  fifty, contribute the cost of
  providing disability benefits in excess of the  contributions  collected
  from  his  employees,  to  the extent and in the manner provided in this
  article.
    2.  The  special  contribution  of  each  covered  employer   to   the
  accumulation  of funds to provide benefits for disabled unemployed shall
  be as provided in subdivision one of section two hundred fourteen.
    3. The contribution of every covered employer to the cost of providing
  disability benefits after June thirtieth, nineteen hundred fifty,  shall
  be  the  excess of such cost over the amount of the contributions of his
  employees.
    4. No profit shall be  derived  by  any  employer  or  association  of
  employers  or of employees from providing payment of disability benefits
  under this article. All funds representing  contributions  of  employers
  and employees, and increments thereon, held by employers or associations
  of  employers  or  of  employees authorized or permitted to pay benefits
  under the provisions of this article, and by  trustees  paying  benefits
  under  plans  or  agreements  meeting  the  requirements  of section two
  hundred eleven, shall be trust funds  and  shall  be  expended  only  to
  provide  for  the  payment of benefits to employees and for the costs of
  administering this article and for the support of the  fund  established
  under section two hundred fourteen.