New York State Department of Labor Unemployment Insurance

1. Covered employment if the worker is lawfully present in the US to work or lawfully admitted for permanent residence in the US.
2. Illegal aliens may not collect benefits. Any remuneration to them is subject to contribution (pay, meals, lodging).

and

Individuals employed at a place of religious worship for duties of a religious nature

Casual laborers

Covered employment

Casual laborers under the age of 21 doing yard work and household chores in and around a residence not involving the use of power-driven machinery

Excluded employment unless performed for non-profit organizations, government entities or Indian tribes.

Children under the age of 14

Excluded employment unless performed for non-profit organizations, governmental entities or Indian tribes.

Corporate officers

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.

Domestic employees

Personal or domestic services performed in the home are in covered employment (with certain exceptions). View our Household Employers Guide for Unemployment Insurance.

Drivers -

agent-drivers and commission-drivers distributing meat, vegetables, fruit or bakery products; beverages other than milk; or laundry or dry-cleaning.

Covered employment

Family members:

• Children under 21 of a sole proprietor

Excluded employment (includes step-children)

• Spouse of sole proprietor

Excluded employment

• Child/spouse of partner

Covered employment

• Any family member of a corporate officer employed by the corporation

Covered employment

Golf caddies

Excluded unless performed for non-profit organizations, government entities or Indian tribes.

Government employees andemployees of Indian tribes .

The following types of employment for government entities and Indian tribes are excluded:

• Elected officials
• Members of legislative bodies or of the judiciary
• Members of the NYS National Guard or Air National Guard, except a person who renders such services as a regular state employee
• Individuals hired on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency
• Inmates of custodial or penal institutions
• Officials in major, non-tenured policymaking or advisory positions
• Individuals in policymaking or advisory positions whose official duties do not require more than eight hours per week to perform

Industrial Homeworkers

Covered employment

Independent contractors

Excluded employment. View our Independent Contractors pamphlet.

Individual proprietor

Earnings are not subject to contribution and services cannot be covered on a voluntary basis.

Inmates of custodial or penal institutions

Excluded when services are performed for non-profit organizations, government entities or Indian tribes.

Maritime employees

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.

Members of the clergy/ordained ministers

Members of religious orders

Lay members elected or appointed to an office within a bona fide church and engaged in religious functions

Excluded employment when services are performed for non-profit organizations.

Models

Covered employment under certain conditions.

Musicians

View our Department Guidelines for Determing Worker Status: Performing Artists.

Out-of-state employees

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.

Partners

Earnings are not subject to contribution and services cannot be covered on a voluntary basis.

Part- time employees

Covered employment, unless specifically excluded

Performing artists

View our Department Guidelines for Determing Worker Status: Performing Artists.

Physician - fellow, resident and intern

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.

Railroad workers subject to the Federal Railroad Unemployment Insurance Act

Excluded employment

Rehabilitation program participants

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.

Sheltered workshop participants

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.

Salespeople:

• Traveling or city salespeople who work full-time soliciting orders for merchandise for resale or supplies for use in the purchaser's business operations

Covered employment if:

• Substantially all of such work is to be performed personally
• The salesperson does not have a substantial investment in facilities used in connection with the performance of such services, except the facilities for transportation
• The salesperson has a continuing relationship with the employer

• Licensed real estate brokers and sales associates

Excluded employment if substantially all of the remuneration for the services performed is:

• Directly related to sales or other output rather than to the number of hours worked
• Set forth in a written contract that contains certain provisions

• Licensed insurance agents or brokers

Excluded employment if substantially all of the remuneration for the services performed is:

• Directly related to sales or other output rather than to the number of hours worked
• Set forth in a written contract that contains certain provisions

View our Guidelines for Determining Worker Status: Insurance Sales Industry.

Seasonal employees

Covered employment unless specifically excluded

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.
2. Employers who are not financially related and who share the services of a single employee must report and pay the contribution on their own share of the employee's earnings. Each employer is liable for contributions up to the annual taxable limit of $8,500 on its share.

Students:

• College and other high school graduates

Covered employment unless specifically excluded

• Elementary and high school students

1. Covered employment only if they perform services for non-profit organizations, government entities or Indian tribes.
2. Excluded employment during the regular school year, if employed by other than nonprofit organizations, government entities or Indian tribes.

*However, if the employer is subject under FUTA, they must report the earnings of elementary and high school students (either quarterly or annually).

• Students enrolled and in regular attendance in the educational institution that employs them or their spouses

Excluded employment.

The spouse's employment is excluded if the spouse is notified when hired that:

• The employment is provided under a program of financial assistance to the student
• It will not be covered for UI purposes

• Students enrolled at a non-profit or public educational institution in certain work-study programs that combine academic instruction and work experience

Excluded employment

• High school or post-secondary school students employed by an organized camp

Excluded employment if:

• The person is a full-time student
• Between academic years or terms, there is reason to expect that the student will be enrolled full-time during the next year or term
• The student works less than 13 weeks and meets certain other conditions

View our pamphlet on Important Information for Organized Camps.

Temporary employees

Covered employment unless specifically excluded

Youth service program participants

Excluded employment if performed for non-profit organizations under certain conditions