Employer types

An employer is an individual owner, a partnership, a corporation, an LLC, or any other enterprise for whom employees perform services. Other than general business employers, the various types of employer entities are:

Nonprofit employers – A nonprofit organization is one that is organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes. Generally, this includes organizations that qualify for exemption under IRC § 501(c)(3).

Governmental employers – Governmental entities are defined by law as “the State of New York, municipal corporations, and other governmental subdivisions, and any instrumentality of one or more of the foregoing.”

Indian tribes – An Indian tribe is defined by law as any Indian tribe, subdivision, subsidiary, or business enterprise wholly owned by such Indian tribe as defined in FUTA § 3306(u). This applies to federally recognized Indian tribes.

Household employers – Household employers are those who employ persons in personal or domestic service in their home or homes within New York State. The Householder’s Guide for Unemployment Insurance, IA 318D, is available upon request from the Department of Labor, Registration Subsection (see Unemployment insurance issues – Where can I find the answers? ).

Agricultural employers – Agricultural employers are those who employ persons who perform services:

On a farm** in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, fur‑bearing animals, and wildlife; **As used in defining agricultural employment, the term farm includes stock, dairy, poultry, fur‑bearing animal, fruit, and truck farms; plantations; nurseries; greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities and orchards.

In the employ of the owner, tenant, or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm, its tools, and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm;

In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage, to market, or to a carrier for transportation to market, any agricultural or horticultural commodity; but only if such service is performed in the employ of an operator of a farm (a) as an incident to farming operations; or (b) in the case of fruits and vegetables, as an incident to the preparation of such fruits or vegetables for market. The provisions of this paragraph shall not apply to service performed in connection with commercial canning, commercial freezing, or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

Employers who have questions regarding whether specific kinds of services constitute agricultural labor should contact the Department of Labor, Liability and Determination Section (see Unemployment insurance issues – Where can I find the answers? ). Further information is also available in pamphlet IA 318.11, Agricultural Employment .