N.Y. Comp. Codes R. & Regs. tit. 12 § 472.10

Current through Register Vol. 46, No. 45, November 2, 2024

Section 472.10 - Apportionment of remuneration, vacation payments or allowances in connection with experience rating

(a) A request pursuant to section 581 of the Labor Law for the apportionment of remuneration paid in the form of annual bonuses or other lump sum payments shall be made in writing to the Department of Labor on or before October 1 next following the fiscal year during which such remuneration was paid. The request shall state the total amount of such remuneration paid during each calendar quarter of such fiscal year for services performed over a period or more than three months.

(b) A request pursuant to section 581 of the Labor Law for the apportionment of remuneration paid regularly on a biweekly basis shall be made in writing to the Department of Labor on or before October 1st next following the fiscal year during which such remuneration was paid. The request shall state the total amount of such remuneration in excess of six biweekly payments so paid during each calendar quarter of the fiscal year.

(c) A request pursuant to section 581 of the Labor Law for the apportionment of vacation payments or allowances made in advance shall be made in writing to the Department of Labor on or before October 1st next following the fiscal year during which such payments or allowances were paid. The request shall state the dates and the applicable amounts of vacation payments or allowances made in advance and shall set forth the dates, with the applicable amounts, when remuneration covering the vacation periods would have been paid in the usual course of business for work actually performed.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 472.10