Conditions for liability

Conditions for Liability Type of employer New York State UI Law Federal Unemployment Tax Act (FUTA) Agricultural employers Liable (1) as of the first day of the calendar quarter in which the employer pays remuneration totaling $300 or more; or (2) as of the day the employer purchases the business of, or otherwise becomes successor to, a liable employer. Liable for any calendar year in which they (1) pay cash remuneration of $20,000 or more in any calendar quarter of that year or the preceding year to persons in agricultural labor; or (2) employ 10 or more persons in agricultural labor on at least one day in each of 20 different weeks during that year or the preceding calendar year. Employers of domestic or household workers Liable as of the first day of the calendar quarter in which they pay cash remuneration totaling $500 or more to persons employed in personal or domestic service in the employer’s home or homes within the state. Liable for any calendar year in which they pay cash remuneration of $1,000 or more in any quarter during that year or the preceding calendar year. Governmental entities Liable as of the first day of the calendar quarter in which they pay remuneration to persons in covered employment. Not liable Indian tribes Liable as of the first day of the calendar quarter in which they pay remuneration to persons in covered employment. Not liable unless a tribe fails to make required payments to the state. Nonprofit organizations Liable (1) as of the first day of the calendar quarter in which they pay cash remuneration totaling $1,000 or more; or (2) as of the first day of the calendar year in which they employ four or more persons on at least one day in each of 20 different weeks during that year or the preceding calendar year. Not liable All other employers Liable (1) as of the first day of the calendar quarter in which the employer pays remuneration totaling $300 or more; or (2) as of the day the employer purchases the business of, or otherwise becomes successor to, a liable employer. Liable for any calendar year in which they (1) pay wages of $1,500 or more during any calendar quarter in that year or the preceding year; or (2) employ at least one person on at least one day in each of 20 different weeks during the calendar year or the preceding calendar year.