Refunds and credits

If an employer reports wages and pays UI contributions to a state other than New York State and later finds that the contributions should have been paid to New York State, correcting adjustments may be made. Conversely, similar adjustments may be made when contributions are reported to New York State in error. An employer should contact the Department of Labor, Liability and Determination Section to request corrections (see Unemployment insurance issues – Where can I find the answers? ).

Refund or credit for overpayment of UI contributions or for interest or penalty erroneously paid may be obtained on application if made on or before the later of the following dates: one year after the payment was made, or three years and one month after the calendar quarter during which remuneration was paid that formed the basis for the contributions, interest, or penalty assessment erroneously made.