State Codes and Statutes

Statutes > New-york > Lab > Article-18 > Title-2 > 518

§  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.  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.    (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.

State Codes and Statutes

Statutes > New-york > Lab > Article-18 > Title-2 > 518

§  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.  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.    (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.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Lab > Article-18 > Title-2 > 518

§  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.  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.    (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.

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