S T A T E O F N E W Y O R K
________________________________________________________________________
1215
2009-2010 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2009
___________
Introduced by M. of A. DESTITO, MAGEE, COOK -- Multi-Sponsored by -- M.
of A. AUBRY, CLARK, McENENY, MORELLE, ORTIZ, SEMINERIO -- read once
and referred to the Committee on Labor
AN ACT to amend the labor law and the tax law, in relation to the
payment of unemployment insurance contributions by employers of house-
hold employees
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision 2 of section 570 of the labor law, as amended
by chapter 726 of the laws of 1953, is amended to read as follows:
2. Time and method of payment. Contributions shall become payable by
any employer for wages paid on and after the date on which he becomes
liable under this article. All contributions from employers shall be
paid at such times and in such manner as the commissioner may prescribe
PROVIDED, HOWEVER, THAT THE COMMISSIONER SHALL PRESCRIBE THAT CONTRIB-
UTIONS WITH RESPECT TO PERSONS EMPLOYED IN PERSONAL OR DOMESTIC SERVICE
IN PRIVATE HOMES MAY BE MADE IN A LUMP SUM WITH SUCH EMPLOYER'S PERSONAL
INCOME TAX RETURN.
S 2. The tax law is amended by adding a new section 608 to read as
follows:
S 608. RETURNS; UNEMPLOYMENT INSURANCE CONTRIBUTIONS FOR PERSONS
EMPLOYED IN PERSONAL OR DOMESTIC SERVICE. THE DEPARTMENT SHALL PROVIDE
THAT RETURNS FILED UNDER THIS ARTICLE REPORT CONTRIBUTIONS WITH RESPECT
TO PERSONS EMPLOYED BY THE TAXPAYER IN PERSONAL OR DOMESTIC SERVICE IN
PRIVATE HOMES MADE IN A LUMP SUM PURSUANT TO SECTION FIVE HUNDRED SEVEN-
TY OF THE LABOR LAW.
S 3. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law, provided, however,
that effective immediately all rules and regulations necessary for the
timely implementation of this act shall be promulgated on or before such
date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03562-01-9