N.Y. Comp. Codes R. & Regs. tit. 12 § 472.3

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

Section 472.3 - Reports and payments of contributions

(a) Contributions due under the Unemployment Insurance Law shall be payable quarterly based on wages paid in a quarter as set forth in section 470.2 of this Title, except that contributions based on compensation on which contributions are due under the New York Unemployment Insurance Law solely because the employer is liable for a tax on such compensation under the Federal Unemployment Tax Act shall be payable annually.

(b) Employers liable for contributions under the Unemployment Insurance Law shall report contributions due on forms furnished for this purpose by the Department of Labor, and in accordance with instructions printed thereon. Such report shall be accompanied by payment of contributions.

(c) Reports with respect to remuneration, as defined by section 517 of the Unemployment Insurance Law, and payments of contributions due thereon, shall become due on or before the last day of the month following the close of the quarter during which the wages were paid; providing, however, that in regard to wages definitely assignable to payroll periods, if the rate or amount of such wages has not been finally determined prior to the end of such quarter, reports of such portion of the wages is not paid in that quarter, and the payments of contributions thereon, shall become due on or before the last day of the month following the close of that quarter in which the rate or amount of such wages was finally determined; a separate contribution report shall then be filed for each quarter to which such wages as finally determined apply.

(d) Reports with respect to compensation on which contributions are due solely because the employer is liable for a tax on such compensation under the Federal Unemployment Tax Act, and payments of contributions thereon, shall become due not later than January 31 following the end of the calendar year during which the compensation was paid, except that, upon the application of an employer made prior to January 31, the commissioner may grant an extension to a date not later than April 30.

(e) Reports and payments of contributions by an employer liable for contributions under the Unemployment Insurance Law as the result of an application for voluntary coverage become due for the first time on or before the last day of the month following the close of the calendar quarter during which the application for voluntary coverage was approved. The employer shall at such times file separate reports with respect to each of the calendar quarters for which contributions are payable by him.

Variation:In the light of the Governor's proclamation of a state of emergency within the State of New York caused by the New York City transit strike, I hereby make and promulgate a variation from section 472.3 governing transmittal of reports and payment of contributions. I do hereby declare that reports and payments of contributions normally due not later than January 31, 1966 may be submitted beyond such date but not later than February 28, 1966 without incurring any interest.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 472.3