S 4287: Enacts the "Unemployment Insurance Liability Act"; requires that employers that have relocated out of New York State continue to contribute to the unemployment insurance fund when former employees of the employer are receiving benefits for two quarters; mandates that employers shall identify all employees being terminated as a result of the relocation and include the amount of weekly wages paid to such individuals as part of the final quarterly payroll report submitted to the department of insurance.

  
  STATE OF NEW YORK ________________________________________________________________________ 4287 2025-2026 Regular Sessions  IN SENATE 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: 1 Section 1. Short title. This act shall be known and may be cited as 2 the "Unemployment Insurance Liability Act". 3 § 2. Legislative findings. The legislature hereby finds and declares 4 that employers that have relocated out of New York state are not 5 required to make scheduled quarterly contributions to the unemployment 6 insurance fund once they have left the state. 7 The legislature further declares that this creates a continuing hard- 8 ship on the fund which threatens its solvency. 9 Therefore, the legislature declares that employer contributions to the 10 unemployment insurance fund shall continue even after the employer has 11 left New York state, where former employees are receiving benefits. 12 § 3. Subdivision 1 of section 562 of the labor law, as amended by 13 chapter 103 of the laws of 1965, is amended to read as follows: 14 1. Required coverage. (a) Any employer who has once become liable 15 for contributions under this article with respect to persons other than 16 persons employed in personal or domestic service in private homes shall 17 [cease to be liable as of] remain liable until the first day of the 18 calendar quarter next following the filing of [his] their written appli- 19 cation provided the commissioner finds that the employer has not relo- 20 cated out of state or, with respect to [such] persons other than those 21 employed in personal or domestic service in private homes, paid remuner- 22 ation of three hundred dollars or more in any of the four calendar quar- 23 ters preceding such day. 24 (b) An employer who has relocated out of state shall remain liable for 25 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 1 relocation occurred. Contributions to the fund shall be based on the 2 final quarterly report as submitted. 3 (c) An employer who has relocated out of state shall: 4 (i) identify all employees being terminated as a result of the relo- 5 cation, and 6 (ii) include the amount of weekly wages paid to such individuals as 7 part of the final quarterly payroll report submitted to the department. 8 (d) Any employer who has once become liable for contributions under 9 this article with respect to persons employed in personal or domestic 10 service in a private home shall cease to be liable as of the first day 11 of the calendar quarter next following the filing of [his] their written 12 application, provided the commissioner finds that the employer has not 13 with respect to such persons paid remuneration in cash of five hundred 14 dollars or more in any of the four calendar quarters preceding such day. 15 § 4. This act shall take effect immediately.