State of jurisdiction

Generally, employees who work entirely within New York State are covered under New York State’s UI Law, and all of their earnings must be reported to New York State. However, in instances where only part of an employee’s services are performed in New York State, it is necessary to determine the state to which payments for services should be reported. In such instances, certain tests are used to determine if wages paid are reportable to New York State. The tests consider (1) location where services are performed, (2) the employee’s base of operations, (3) place of direction and control, and (4) residence. In some cases, an employee may be covered by New York State Law even if no services are performed in New York State, providing that the services are not covered under the law of any other state.

For more information on determining the state to which wages should be reported, contact the New York State Department of Labor, Liability and Determination section (see Unemployment insurance issues – Where can I find the answers? , or see Unemployment insurance publications to request pamphlet IA 116.3, Determining Jurisdiction of Employment When Services are Performed in a Number of States).