2023 New York Laws
LAB - Labor
Article 18 - Unemployment Insurance Law
Title 2 - Definitions
512 - Employer.

§  512.  Employer.  1.  "Employer"  includes the state of New York and
  other governmental entities and any Indian tribe as defined  in  section
  five  hundred  sixty-six  of  this  article and any person, partnership,
  firm, association, public or private, domestic or  foreign  corporation,
  the  legal  representatives  of  a  deceased  person,  or  the receiver,
  trustee, or successor  of  a  person,  partnership,  firm,  association,
  public or private, domestic or foreign corporation.
2.  For  purposes  of  this  article, the term "employer" includes the
  non-profit organization or governmental entity designated as liable  for
  contributions   under   this  article  for  all  services  performed  by
  individuals who are enrolled participants in a summer  youth  employment
  program conducted and funded pursuant to title II, part B of the Federal
  Job  Training  Partnership Act. The designation shall be made in writing
  by the administrative entity for the service delivery  area  established
  pursuant  to  said  federal  act  in  which  the summer youth employment
  program is operated, and shall become effective  upon  filing  with  the
  commissioner.
3.  For  the purpose of complying with the requirements of the federal
  personal responsibility and work opportunity reconciliation act,  public
  law 104-193, the term "labor organizations" shall have the meaning given
  such  term  in  section two (5) of the national labor relations act, and
  includes any entity (also known as a "hiring hall") which is used by the
  organization and any employer to carry out requirements of an  agreement
  between  the  organization  and  the employer described in section eight
  (f)(3) of such act.  Such  "labor  organizations"  shall  be  considered
  employers  for  the  purpose of submitting information to the "statewide
  wage reporting system" as provided in section one hundred  seventy-one-a
  of the tax law.
4.  Whenever the commissioner determines that services performed by an
  individual constitute employment  but  the  supervision,  direction  and
  control are exercised by one or more entities, and one entity places the
  individual  with,  or  provides  the  individual  to,  another entity to
  perform the services, the  entity  that  pays  the  individual  for  the
  services shall be the employer under this article unless by contract the
  individual  is  specified to be the employee of another entity, in which
  case the other entity shall be the employer. Whenever such  employer  is
  replaced  by  another  entity  such  replacement  shall  be considered a
  transfer pursuant to section five hundred eighty-one  of  this  article.
  This   subdivision  shall  not  apply  to  a  payroll  agency  that  the
  commissioner determines provides payroll services on behalf  of  another
  employer.