2012 New York Consolidated Laws
TAX - Tax
Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
171-A*2 - Statewide wage reporting system.

 
    * §  171-a.  Statewide wage reporting system. (1) The department shall
  design, develop, implement and operate a wage  reporting  system  within
  the  department  utilizing information submitted by employers as defined
  under article eighteen of the labor law. The department is authorized to
  require submission of a report, in such  form  and  in  such  manner  as
  prescribed  by  regulations  for not more frequently than four times per
  annum, of the name, social security account number, and gross wages paid
  to each employee who resides or is employed in this  state,  whether  or
  not such employee is a resident for purposes of this chapter and whether
  or  not  the wages of such employee are subject to withholding of tax or
  payments of tax under article twenty-two of this chapter. Employers also
  shall report if dependent health insurance benefits  are  available.  No
  report  shall  be  filed with respect to an employee of a state or local
  agency performing intelligence or counterintelligence functions, if  the
  head  of  such  agency  has  determined  that filing such a report could
  endanger  the  safety  of  the  employee  or   compromise   an   ongoing
  investigation or intelligence mission.
    (2) Such system shall be designed in a manner compatible with existing
  reporting   requirements,   to  the  extent  possible,  while  remaining
  consistent with the goals of such system, and shall be  consistent  with
  the  provisions  of  article  eighteen  of the labor law. Not later than
  January  first,  nineteen  hundred  ninety-six,  the  department  shall,
  pursuant  to  regulation,  begin to collect such data in such manner for
  the first quarter of calendar year nineteen hundred ninety-six  and  for
  all subsequent quarters.
    (3)  (a)  Notwithstanding any law to the contrary, the commissioner of
  taxation and finance shall  maintain  cooperative  agreements  with  the
  state  office  of  temporary  and  disability  assistance,  which  shall
  provide:
    (i) for the utilization by the  office  of  temporary  and  disability
  assistance  of  information obtained pursuant to subdivision one of this
  section, for the purpose of verifying eligibility for and entitlement to
  amounts of benefits under  the  social  services  law,  locating  absent
  parents  or  other  persons  legally  responsible  for  the  support  of
  applicants or recipients of public assistance and care under the  social
  services  law  and  persons  legally  responsible  for  the support of a
  recipient of services under section one hundred eleven-g of  the  social
  services law and, in appropriate cases, establishing support obligations
  pursuant  to  the  social services law and the family court act, and for
  the purpose of evaluating the effect on  earnings  of  participation  in
  employment  or  training  programs  authorized  pursuant  to  the social
  services law by current recipients of public assistance and care and  by
  former  recipients  of  public assistance and care, such agreement shall
  further  provide  to  the  degree  required  by  federal  law  for   the
  commissioner  and  the  office of temporary and disability assistance to
  provide information obtained pursuant to subdivision one of this section
  to the federal social security administration or to public  agencies  in
  other  states  which  administer  programs  under  the food stamp act of
  nineteen hundred seventy-seven or title I, II, IV-A, IV-D, X, XIV,  XVI,
  or  XIX  of the federal social security act and to take such other steps
  as may be required by section one thousand one hundred  thirty-seven  of
  the  social  security act or federal regulations promulgated thereunder;
  and
    (ii) for the utilization by the office  of  temporary  and  disability
  assistance  of  information obtained pursuant to subdivision one of this
  section, with respect to the parents, the stepparents, the child and the
  siblings of the child who were living in the same household as  a  child
  who is in the custody, care and custody or custody and guardianship of a

  local  social  services district or of the office of children and family
  services during the month that the  court  proceedings  leading  to  the
  child's  removal  from  the  household  were  initiated,  or the written
  instrument  transferring  care  and custody of the child pursuant to the
  provisions of section  three  hundred  fifty-eight-a  or  three  hundred
  eighty-four-a  of  the social services law was signed, provided however,
  that the office of temporary and disability assistance  shall  only  use
  the  information  obtained pursuant to this subdivision, for the purpose
  of determining the eligibility of such child for  federal  payments  for
  foster  care and adoption assistance pursuant to the provisions of title
  IV-E of the federal  social  security  act.  Notwithstanding  any  other
  provision  of  law, the office of temporary and disability assistance is
  authorized to share information obtained pursuant  to  this  subdivision
  with  any applicable social services district, provided however, that if
  such information is shared, that such  social  services  district  shall
  only  use  the  information  obtained for the purpose of determining the
  eligibility of such child for  federal  payments  for  foster  care  and
  adoption  assistance  pursuant  to  the  provisions of title IV-E of the
  federal social security act.
    (b) Notwithstanding any law to the contrary and not later than  ninety
  days  after  the  effective  date of this paragraph, the commissioner of
  taxation and finance shall enter into a cooperative agreement  with  the
  commissioner of social services for the delivery to the state department
  of  social  services of information obtained pursuant to subdivision one
  hereof, which information shall be utilized for the purpose of  enabling
  such  department  to  fulfill obligations and responsibilities otherwise
  incumbent upon the state department of labor under section  one  hundred
  twenty-four  of  the  federal  family  support  act  of nineteen hundred
  eighty-eight by giving the federal parent locator service, maintained by
  the federal department of health and human services,  prompt  access  to
  certain  wage  information  for  use  by  such latter department for the
  purpose of complying with such act.
    (4) Notwithstanding any  law  to  the  contrary  and  not  later  than
  September  first,  nineteen hundred ninety-seven, the commissioner shall
  enter into a cooperative agreement with the state department of labor to
  allow the information obtained by the department pursuant to subdivision
  one of this section to be made available to the department of labor,  or
  other   individuals   designated  by  the  commissioner  of  labor,  for
  administration of such department's employment security programs, public
  assistance work programs, or for other purposes  deemed  appropriate  by
  the  commissioner  of  labor consistent with the provisions of the labor
  law, as well as  for  the  evaluation  of  the  effect  on  earnings  of
  participation  in training programs with respect to which the department
  of  labor  has  reporting,  monitoring,  administering,  or   evaluating
  responsibilities.
    5.   Notwithstanding  any  provision  of  law  to  the  contrary,  the
  commissioner  shall  enter  into  a  cooperative  agreement   with   the
  department  of health, which agreement shall provide for the utilization
  of information obtained pursuant to subdivision one of this section, for
  the purpose of verifying eligibility for  child  health  insurance  plan
  subsidy  payments  and  required  premium  payments  under  sections two
  thousand five hundred ten and two thousand five hundred  eleven  of  the
  public  health law, and for the purpose of verifying eligibility for the
  program for elderly pharmaceutical insurance coverage under title  three
  of  article  two  of  the elder law, when requested by the department of
  health.
    (6)  Notwithstanding  any  provision  of  law  to  the  contrary,  the
  commissioner shall enter into a cooperative agreement with the office of

  vocational and educational services for individuals with disabilities of
  the  education  department,  the  commission  for the blind and visually
  handicapped and any other state vocational rehabilitation agency,  which
  agreement  shall  provide  for  the  utilization of information obtained
  pursuant to subdivision one of this section, for purposes  of  obtaining
  reimbursement  from  the  federal  social  security  administration  for
  expenditures made by such office, commission  or  agency  on  behalf  of
  disabled individuals who have achieved economic self-sufficiency.
    (6-a)  Notwithstanding  any  provision  of  law  to  the contrary, the
  commissioner shall enter into a cooperative agreement with the New  York
  state  higher  education  services  corporation,  which  agreement shall
  provide  for  the  utilization  of  information  obtained  pursuant   to
  subdivision  one of this section, for purposes of default prevention and
  collection of defaulted education loan debt, including  judgments,  owed
  to  the  federal or New York state government that is being collected by
  the New York state higher education services corporation.
    (6-b) Notwithstanding any  provision  of  law  to  the  contrary,  the
  commissioner  shall  enter  into  a cooperative agreement with the state
  comptroller, which  agreement  shall  provide  for  the  utilization  of
  information  obtained  pursuant  to subdivision one of this section, for
  purposes of determining the amount a  retired  member  of  a  retirement
  system or pension plan administered by the state or any of its political
  subdivisions  who  returns  to  public  employment  has  earned  for the
  purposes of sections one hundred two, two hundred  eleven,  two  hundred
  twelve and four hundred two of the retirement and social security law.
    (7) No employer shall be subject to any civil or criminal liability by
  reason  of  his disclosure to the department of any information required
  to be disclosed pursuant to this subdivision unless such information  is
  knowingly and wilfully reported incorrectly.
    (8)  The  provisions of the state freedom of information act shall not
  apply to any personally identifiable information obtained by any  agency
  or any public official pursuant to the provisions hereof.
    (9)  Cross-references.  (a)  For the applicable penalty for failure to
  comply with wage reporting requirements, see subsection (v)  of  section
  six hundred eighty-five of this chapter.
    (b)  See  paragraph  four  of  subsection  (a)  of section six hundred
  seventy-four of this chapter for requirements relating to the filing  of
  quarterly   combined   withholding,   wage  reporting  and  unemployment
  insurance returns.
    * NB There are 2 § 171-a's