A. Preface
The New York State Unemployment Insurance Program, administered by the New York State Department of Labor and financed by employers, provides immediate, short-term financial protection for people who are out of work through no fault of their own. This section is designed to provide general information on the program and your role in ensuring that it functions efficiently. Here you will find information on:
What constitutes employment under the UI Law
Who is an employer
Record‑keeping requirements
Reporting requirements
Your right to a hearing on UI determinations
How UI rates are computed
Controlling UI costs
UI benefits
Statements in this section are intended for general information and do not cover all provisions of the UI Law, and do not have the effect of law or regulation. Refer to the Need help? for website and mailing addresses, telephone, and fax numbers to contact for additional information.