F. Employment

The term employment means the performance of services under any contract for hire (whether written or implied) for compensation. Unless specifically excluded by the UI Law, all employment performed for a liable employer must be included in wage reporting, regardless of whether it is on a part‑time, full‑time, temporary, seasonal, or casual basis. Officers of all corporations, including professional, subchapter S corporations, and other closely held corporations, who perform services for the corporation, are employees of that corporation. Compensation for services provided by an individual defined as an employee must be included in wage reporting.

Members of an LLC that has elected S Corporation tax treatment for New York State purposes are employees of that LLC for unemployment insurance purposes. Accordingly, their compensation is reportable and subject to contributions. Members of an LLC that has not elected S Corporation tax treatment for New York State purposes are not considered employees and their earnings are not reportable or subject to contributions.

If an employee is concurrently employed by two or more financially related corporations and is paid through a common paymaster, which is one of the related corporations, the common paymaster may include this employee’s wages on its own wage reporting, as long as the common paymaster reports for UI in the same manner. See Joint employment (common paymaster) and Common paymaster . However, if similar reporting is denied for federal purposes, each such corporation must report its share of the wages paid to such employee(s) on its own wage reporting.

There are certain types of employees included in the definition of employment for all employers, as well as certain types of employees excluded depending on the type of employer.

For a detailed description of the types of employees specifically included and excluded from the definition of employment, see the Covered and excluded employment chart.