S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1234
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              January 7, 2021
                                ___________
 
 Introduced by M. of A. CAHILL -- read once and referred to the Committee
   on Labor
 
 AN  ACT to amend the labor law, in relation to enacting the Unemployment
   Insurance Liability Act of 2021
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Short  title. This act shall be known and may be cited as
 the "Unemployment Insurance Liability Act of 2021".
   § 2. Legislative findings. The legislature hereby finds  and  declares
 that  employers  that  have  relocated  out  of  New  York state are not
 required to make scheduled quarterly contributions to  the  unemployment
 insurance fund once they have left the state.
   The  legislature further declares that this creates a continuing hard-
 ship on the fund which threatens its solvency.
   Therefore, the legislature declares that employer contributions to the
 unemployment insurance fund shall continue even after the  employer  has
 left New York state, where former employees are receiving benefits.
   §  3.  Subdivision  1  of  section 562 of the labor law, as amended by
 chapter 103 of the laws of 1965, is amended to read as follows:
    1.  Required coverage. (a)  Any employer who has once  become  liable
 for  contributions under this article with respect to persons other than
 persons employed in personal or domestic service in private homes  shall
 [cease  to  be  liable  as  of] REMAIN LIABLE UNTIL the first day of the
 calendar quarter next following the filing of his OR HER written  appli-
 cation  provided  the commissioner finds that the employer has not RELO-
 CATED OUT OF STATE OR, with respect to [such] persons OTHER  THAN  THOSE
 EMPLOYED IN PERSONAL OR DOMESTIC SERVICE IN PRIVATE HOMES, paid remuner-
 ation of three hundred dollars or more in any of the four calendar quar-
 ters preceding such day.
    (b)  AN  EMPLOYER  WHO HAS RELOCATED OUT OF STATE SHALL REMAIN LIABLE
 FOR CONTRIBUTIONS TO THE FUND FOR TWO QUARTERS FROM THE  DATE  ON  WHICH
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD01341-01-1

 A. 1234                             2
 
 THE RELOCATION OCCURRED. CONTRIBUTIONS TO THE FUND SHALL BE BASED ON THE
 FINAL QUARTERLY REPORT AS SUBMITTED.
   (C) AN EMPLOYER WHO HAS RELOCATED OUT OF STATE SHALL:
   (I)  IDENTIFY  ALL EMPLOYEES BEING TERMINATED AS A RESULT OF THE RELO-
 CATION, AND
   (II) INCLUDE THE AMOUNT OF WEEKLY WAGES PAID TO  SUCH  INDIVIDUALS  AS
 PART OF THE FINAL QUARTERLY PAYROLL REPORT SUBMITTED TO THE DEPARTMENT.
   (D)    Any employer who has once become liable for contributions under
 this article with respect to persons employed in  personal  or  domestic
 service  in  a private home shall cease to be liable as of the first day
 of the calendar quarter next following the filing of his OR HER  written
 application,  provided  the commissioner finds that the employer has not
 with respect to such persons paid remuneration in cash of  five  hundred
 dollars or more in any of the four calendar quarters preceding such day.
   § 4. This act shall take effect immediately.