2014 New York Laws
LAB - Labor
Article 18 - UNEMPLOYMENT INSURANCE LAW
Title 2 - (510 - 529) DEFINITIONS
518 - Wages.

  518. Wages. 1. Limitation. (a) "Wages" means all remuneration paid,
  except that such term does not include remuneration paid to an  employee
  by  an employer after eight thousand five hundred dollars have been paid
  to such employee by such employer with respect to employment during  any
  calendar  year, except that such term does not include remuneration paid
  to an employee by an employer with  respect  to  employment  during  any
  calendar year beginning with the first day of
                                      that exceeds
           January 2014                  $10,300
           January 2015                  $10,500
           January 2016                  $10,700
           January 2017                  $10,900
           January 2018                  $11,100
           January 2019                  $11,400
           January 2020                  $11,600
           January 2021                  $11,800
           January 2022                  $12,000
           January 2023                  $12,300
           January 2024                  $12,500
           January 2025                  $12,800
           January 2026                  $13,000
  and  each  year  thereafter  on  the  first  day of January that exceeds
  sixteen percent of the state's average annual wage as determined by  the
  commissioner  on  an  annual  basis  pursuant  to  section  five hundred
  twenty-nine of this article; provided, however, that in calculating such
  maximum amount of remuneration, the amount arrived at by multiplying the
  state's average annual wage times sixteen percent shall be rounded up to
  the nearest hundred dollars.  In  no  event  shall  the  state's  annual
  average wage be reduced from the amount determined in the previous year.
  The  term  "employment"  includes  for  the purposes of this subdivision
  services constituting employment under any unemployment compensation law
  of another state or the United States.
(b) Subject to the same limitation the term "wages" includes also  all
  compensation  paid  by an employer to persons in his employ with respect
  to which he is not liable for contributions under any other unemployment
  insurance law, even though such  compensation  is  not  remuneration  as
  defined  by  section  five  hundred  seventeen  of  this article, or the
  services of such persons are not in employment  as  defined  by  section
  five hundred eleven of this article, if the employer is liable for a tax
  on such compensation under the federal unemployment tax act.
2.   Joint   consideration.   If  an  employer  has  acquired  all  or
  substantially all, or a segregable portion  of  the  assets  of  another
  employer  liable  for  contributions under this article, or has acquired
  all or a segregable portion of the organization, trade  or  business  of
  another  employer liable for contributions pursuant to subdivision seven
  of section five hundred eighty-one of this article, remuneration paid by
  both employers shall be  deemed  paid  by  a  single  employer  for  the
  purposes of this section.