Voluntary coverage

Employers who are not liable under the law because they do not pay the required amount of remuneration or employ the required number of persons may elect voluntary coverage for their employees in New York State.

Employers who elect voluntary coverage must cover all their employees whose services are in covered employment. Employees whose services are excluded from covered employment cannot be covered even on a voluntary basis (see Noncovered employment ).

However, regardless of whether they are liable under the law, nonprofit employers may elect to cover either persons excluded from coverage because they work at a place of religious worship as caretakers or those performing duties of a religious nature, or both. Nonprofit employers who are not liable may limit their election to such persons.

An employer who elects voluntary coverage may do so as of the first day of any calendar quarter by applying in writing not later than the last day of such calendar quarter. A written request for voluntary coverage should be sent to the Department of Labor, Liability and Determination Section. Such coverage extends for at least the remainder of that year and the following year. At the end of this period an employer may terminate voluntary coverage by writing to the Liability and Determination Section (see Unemployment insurance issues – Where can I find the answers? ). Coverage will end as of the close of the quarter in which the written request is received.