§ 518. Wages. 1. Limitation. * (a) "Wages" means all remuneration
paid, except that such term does not include remuneration paid to an
employee by an employer after eight thousand five hundred dollars have
been paid to such employee by such employer with respect to employment
during any calendar year, except that such term does not include
remuneration paid to an employee by an employer with respect to
employment during any calendar year beginning with the first day of

that exceeds

January 2014 $10,300

January 2015 $10,500

January 2016 $10,700

January 2017 $10,900

January 2018 $11,100

January 2019 $11,400

January 2020 $11,600

January 2021 $11,800

January 2022 $12,000

January 2023 $12,300

January 2024 $12,500

January 2025 $12,800

January 2026 $13,000
and each year thereafter on the first day of January that exceeds
sixteen percent of the state's average annual wage as determined by the
commissioner on an annual basis pursuant to section five hundred
twenty-nine of this article; provided, however, that in calculating such
maximum amount of remuneration, the amount arrived at by multiplying the
state's average annual wage times sixteen percent shall be rounded up to
the nearest hundred dollars. In no event shall the state's annual
average wage be reduced from the amount determined in the previous year.
The term "employment" includes for the purposes of this subdivision
services constituting employment under any unemployment compensation law
of another state or the United States.

* NB Effective until certain provisions are met (see Ch. 56 of 2025,
Part KK, § 4)

* (a) "Wages" means all remuneration paid, except that such term does
not include remuneration paid to an employee by an employer after eight
thousand five hundred dollars have been paid to such employee by such
employer with respect to employment during any calendar year, except
that such term does not include remuneration paid to an employee by an
employer with respect to employment during any calendar year beginning
with the first day of

that exceeds

January 2014 $10,300

January 2015 $10,500

January 2016 $10,700

January 2017 $10,900

January 2018 $11,100

January 2019 $11,400

January 2020 $11,600

January 2021 $11,800

January 2022 $12,000

January 2023 $12,300

January 2024 $12,500

January 2025 $12,800
and each year thereafter on the first day of January that exceeds
eighteen percent of the state's average annual wage as determined by the
commissioner on an annual basis pursuant to section five hundred
twenty-nine of this title; provided, however, that in calculating such
maximum amount of remuneration, the amount arrived at by multiplying the
state's average annual wage times eighteen percent shall be rounded up
to the nearest hundred dollars. In no event shall the state's annual
average wage be reduced from the amount determined in the previous year.
The term "employment" includes for the purposes of this subdivision
services constituting employment under any unemployment compensation law
of another state or the United States.

* NB Effective upon certain provisions (see Ch. 56 of 2025, Part KK, §
4)

(b) Subject to the same limitation the term "wages" includes also all
compensation paid by an employer to persons in his employ with respect
to which he is not liable for contributions under any other unemployment
insurance law, even though such compensation is not remuneration as
defined by section five hundred seventeen of this article, or the
services of such persons are not in employment as defined by section
five hundred eleven of this article, if the employer is liable for a tax
on such compensation under the federal unemployment tax act.

2. Joint consideration. If an employer has acquired all or
substantially all, or a segregable portion of the assets of another
employer liable for contributions under this article, or has acquired
all or a segregable portion of the organization, trade or business of
another employer liable for contributions pursuant to subdivision seven
of section five hundred eighty-one of this article, remuneration paid by
both employers shall be deemed paid by a single employer for the
purposes of this section.