S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4287
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             February 3, 2025
                                ___________
 
 Introduced  by  Sen.  PARKER -- read twice and ordered printed, and when
   printed to be committed to the Committee on Labor
 
 AN ACT to amend the labor law, in relation to enacting the  Unemployment
   Insurance Liability Act
 
   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".
   §  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] THEIR 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 THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08046-01-5
              

 S. 4287                             2
 
 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] THEIR 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.