Who is an Employer?

The term employer includes the State of New York and other governmental entities 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.

General Business Employers - General business employers make up the bulk of the more than 450,000 registered employers in New York State. Topics of interest for general business employers include:

                     Liability under U.I. Law
                     Annual calendar of important dates     
                     Reporting requirements 
                     Types of Employment
                     Limited Liability Organizations

Non-profit Employers- A non-profit organization is one that is organized and operated exclusively for religious, charitable, scientific, literary or educational purposes. Generally, this includes all organizations that qualify for exemption under Section 501(c)(3) of the Internal Revenue Code. Topics of interest for non-profit employers include:

                     Liability under U.I. Law
                     Benefit reimbursement option for non-profit employers
                     Reporting requirements                    
                     Types of Employment

Governmental Employers - Governmental entities are defined by law as "the State of New York, municipal corporations, and other governmental subdivisions and any instrumentality of one or more of the foregoing." Topics of interest to governmental employers include:

                     Liability under U.I. Law
                     Benefit reimbursment option for governmental employers
                     Reporting requirements
                     Types of Employment

Domestic Employers - Domestic employment is the performance of personal or domestic services in private homes. Most of the information for general business employers is relevant to domestic employers. Topics of interest specific to domestic employers include:

                     Liability under U.I. Law
                     Reporting requirements                         
                     Types of Employment        
                     Household Employer's Guide to UI

Agricultural Employers – An agricultural employer is an employer of individuals engaged in agricultural labor.  Agricultural labor is defined as services performed:

1. On a farm, in the employ of any person, in connection with cultivating the soil or raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, bees, poultry, fur bearing animals and wildlife;
2. In the employ of the owner, tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;
3. In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed in the employ of an operator of a farm (a) as an incident to farming operations, or (b) in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market.
   
   Services performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption are not considered agricultural employment. Also, services in connection with converting a primary product to a secondary derivative, such as grapes to wine, and services in a retail operation, even if located on a farm, are NOT considered agricultural employment.

A farm as defined by the U.I. Law includes stock, dairy, poultry, fur-bearing animal, fruit and truck farms, plantations, nurseries, greenhouses or other similar structures, used primarily for the raising of agricultural or horticultural commodities, and orchards.

Although much of the information for general business employers is relevant to agricultural employers, some specific topics of interest to agricultural employers include:

                     Liability under U.I. Law
                     Reporting requirements       
                     Types of Employment          
                     Agricultural Employment

Indian Tribes- An Indian tribe is defined as any Indian tribe, subdivision, subsidiary or business enterprise wholly owned by such Indian tribe as defined in Section 3306(u) of the Federal Unemployment Tax Act (FUTA).

                     Liability under U.I. Law
                     Unemployment Insurance Coverage for Indian Tribes
                     Reporting requirements                  
                     Types of Employment