Covered employment

Employees may perform services on or off the employer’s premises or in their own homes. Homeworkers are considered employees under the New York State Labor Law.

Officers of all corporations, including professional, subchapter S and other closely held corporations, who perform services for the corporation are employees of that corporation. Their compensation for these services is reportable and subject to contributions. Also, earnings of individual proprietors are not reportable or subject to contributions.

Employment specifically covered under the UI Law includes:

Agent or commission drivers engaged in distributing meat, vegetables, fruit, or bakery products; beverages (other than milk); laundry or dry-cleaning services.

Traveling or city salespersons who work full‑time soliciting orders for merchandise for resale or use in the purchaser’s business operations.

Professional musicians or persons otherwise engaged in the performing arts, who perform services as such for a television or radio station or network, a film production, a theater, hotel, restaurant, nightclub or similar establishment unless, by written contract, such musicians or persons are stipulated to be employees of another employer.

Professional models who perform modeling services for, or who consent in writing to transfer use of their name or likeness for purposes of advertising or trade to, a person or entity that dictates assignments, hours of work or performance location and that compensates them, in return for a waiver of their privacy rights, unless the services are performed under a written contract that states the model is an employee of another covered employer.

Fellow, resident, and intern physicians who perform services for a health care facility, including academic medical centers.