Covered or Excluded Employment
Employment is any service a person performs under a contract of hire (written or oral). An employee is a worker who performs services for compensation under the supervision, direction and control of an employer. Compensation includes salaries, commissions, bonuses and the reasonable money value of board, rent, housing, lodging or similar advantage received.
Unless excluded by law, all employment an employee performs for a liable employer is covered. This applies whether it is:
- Part-time
- Full-time
- Temporary
- Seasonal
- Casual
Employees may perform services:
- On or off the employer's premises
- In their own homes
Industrial homeworkers are employees under the State Labor Law.
Excluded employment: The services of certain employees are not covered under the Unemployment Insurance (UI) Law. Their earnings are not subject to contribution. They are not entitled to UI benefits based on such services.
Covered and Excluded Employment under the UI Law
| Type of employment | Status under UI Law |
|---|---|
| Agricultural workers | Covered employment if they work for a liable agricultural employer. View our Agricultural Employment pamphlet. |
| Aliens |
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| Baby-sitters under the age of 18 | Excluded unless they work for non-profit organizations, government entities or Indian tribes. |
| Caretakers at a place of religious worship
and Individuals employed at a place of religious worship for duties of a religious nature |
Excluded employment unless the employer has chosen voluntary coverage for them. |
|
Casual laborers |
Covered employment |
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Excluded employment unless performed for non-profit organizations, government entities or Indian tribes. |
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Excluded employment unless performed for non-profit organizations, governmental entities or Indian tribes. |
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Officers of all corporations, including professional, Subchapter S and closely-held corporations, who perform services for the corporation are employees. Any compensation for these services, including dividends or distributions, is subject to contribution. |
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Personal or domestic services performed in the home are in covered employment (with certain exceptions). View our Household Employers Guide for Unemployment Insurance. |
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Drivers - |
Covered employment |
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Family members: |
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Excluded employment (includes step-children) |
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Excluded employment |
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Covered employment |
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Covered employment |
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Excluded unless performed for non-profit organizations, government entities or Indian tribes. |
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The following types of employment for government entities and Indian tribes are excluded:
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Industrial Homeworkers |
Covered employment |
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Excluded employment. View our Independent Contractors pamphlet. |
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Individual proprietor |
Earnings are not subject to contribution and services cannot be covered on a voluntary basis. |
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Excluded when services are performed for non-profit organizations, government entities or Indian tribes. |
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Covered employment if services are performed within or primarily within NYS waters. Services in interstate or foreign commerce are covered in NY if performed on vessels of American registry which are normally managed and controlled from an office in New York State. |
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| Members, Limited Liability Company | Earnings are not subject to contribution and services cannot be covered on a voluntary basis. |
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Excluded employment when services are performed for non-profit organizations. |
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Covered employment under certain conditions. |
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View our Department Guidelines for Determing Worker Status: Performing Artists. |
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Generally, services performed entirely outside NYS are excluded. However, if such services are not covered under the laws of any other state, they are covered under NYS law if performed: (1) outside the United States (except Canada and the Virgin Islands) by a citizen of the US for an American employer whose principal place of business is located in NYS; (2) within the United States, Canada or the Virgin Islands, if the place from which the services are directed and controlled is in New York State. If none of these conditions apply, and the services are performed by a NYS resident, an employer may choose to cover the services. View our pamphlet on Determing Jurisdiction When Employment Services are Performed in a Number of Different States. |
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Partners |
Earnings are not subject to contribution and services cannot be covered on a voluntary basis. |
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Part- time employees |
Covered employment, unless specifically excluded |
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View our Department Guidelines for Determing Worker Status: Performing Artists. |
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Covered employment if services are rendered for a health care facility, including medical centers. Resident Physician is defined to mean only medical doctor (i.e. MD, DO) and not other medical professionals such as dentists or psychologists. |
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Railroad workers subject to the Federal Railroad Unemployment Insurance Act |
Excluded employment |
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Excluded employment if services are performed for a non-profit organization by a person receiving rehabilitation as part of a program for people whose earning capacity is impaired by age or physical or mental deficiency or injury. |
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| Remunerative work, persons given | Excluded for nonprofit organizations for persons given remunerative work in a facility conducted for the purpose of proving such work for persons of impaired physical or mental capacity. |
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Excluded employment if an individual is given remunerative work in a facility operating for the purpose of providing such work for persons who cannot be readily absorbed in the labor market due to their impaired physical or mental capacity. This facility must be operated by a nonprofit organization. |
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Salespeople: |
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Covered employment if:
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Excluded employment if substantially all of the remuneration for the services performed is:
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Excluded employment if substantially all of the remuneration for the services performed is:
View our Guidelines for Determining Worker Status: Insurance Sales Industry. |
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Seasonal employees |
Covered employment unless specifically excluded |
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Shared employees - joint employment |
1. Contributions are required only on the first $8,500 of the total annual earnings of a person jointly employed by two or more employers, if the employers are financially related. |
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Covered employment unless specifically excluded |
*However, if the employer is subject under FUTA, they must report the earnings of elementary and high school students (either quarterly or annually). |
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Excluded employment. The spouse's employment is excluded if the spouse is notified when hired that:
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Excluded employment |
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Excluded employment if:
View our pamphlet on Important Information for Organized Camps. |
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Temporary employees |
Covered employment unless specifically excluded |
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Excluded employment if performed for non-profit organizations under certain conditions |
For questions about worker status call the Liability and Determination Section at (518) 457-2635.
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