§ 518. Wages.
1.Limitation. * (a) "Wages" means all remuneration\npaid, except that such term does not include remuneration paid to an\nemployee by an employer after eight thousand five hundred dollars have\nbeen paid to such employee by such employer with respect to employment\nduring any calendar year, except that such term does not include\nremuneration paid to an employee by an employer with respect to\nemployment during any calendar year beginning with the first day of\n that exceeds\n January 2014 $10,300\n January 2015 $10,500\n January 2016 $10,700\n January 2017 $10,900\n January 2018 $11,100\n
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§ 518. Wages. 1. Limitation. * (a) "Wages" means all remuneration\npaid, except that such term does not include remuneration paid to an\nemployee by an employer after eight thousand five hundred dollars have\nbeen paid to such employee by such employer with respect to employment\nduring any calendar year, except that such term does not include\nremuneration paid to an employee by an employer with respect to\nemployment during any calendar year beginning with the first day of\n that exceeds\n January 2014 $10,300\n January 2015 $10,500\n January 2016 $10,700\n January 2017 $10,900\n January 2018 $11,100\n January 2019 $11,400\n January 2020 $11,600\n January 2021 $11,800\n January 2022 $12,000\n January 2023 $12,300\n January 2024 $12,500\n January 2025 $12,800\n January 2026 $13,000\nand each year thereafter on the first day of January that exceeds\nsixteen percent of the state's average annual wage as determined by the\ncommissioner on an annual basis pursuant to section five hundred\ntwenty-nine of this article; provided, however, that in calculating such\nmaximum amount of remuneration, the amount arrived at by multiplying the\nstate's average annual wage times sixteen percent shall be rounded up to\nthe nearest hundred dollars. In no event shall the state's annual\naverage wage be reduced from the amount determined in the previous year.\nThe term "employment" includes for the purposes of this subdivision\nservices constituting employment under any unemployment compensation law\nof another state or the United States.\n * NB Effective until certain provisions are met (see Ch. 56 of 2025,\nPart KK, § 4)\n * (a) "Wages" means all remuneration paid, except that such term does\nnot include remuneration paid to an employee by an employer after eight\nthousand five hundred dollars have been paid to such employee by such\nemployer with respect to employment during any calendar year, except\nthat such term does not include remuneration paid to an employee by an\nemployer with respect to employment during any calendar year beginning\nwith the first day of\n that exceeds\n January 2014 $10,300\n January 2015 $10,500\n January 2016 $10,700\n January 2017 $10,900\n January 2018 $11,100\n January 2019 $11,400\n January 2020 $11,600\n January 2021 $11,800\n January 2022 $12,000\n January 2023 $12,300\n January 2024 $12,500\n January 2025 $12,800\nand each year thereafter on the first day of January that exceeds\neighteen percent of the state's average annual wage as determined by the\ncommissioner on an annual basis pursuant to section five hundred\ntwenty-nine of this title; provided, however, that in calculating such\nmaximum amount of remuneration, the amount arrived at by multiplying the\nstate's average annual wage times eighteen percent shall be rounded up\nto the nearest hundred dollars. In no event shall the state's annual\naverage wage be reduced from the amount determined in the previous year.\nThe term "employment" includes for the purposes of this subdivision\nservices constituting employment under any unemployment compensation law\nof another state or the United States.\n * NB Effective upon certain provisions (see Ch. 56 of 2025, Part KK, §\n4)\n (b) Subject to the same limitation the term "wages" includes also all\ncompensation paid by an employer to persons in his employ with respect\nto which he is not liable for contributions under any other unemployment\ninsurance law, even though such compensation is not remuneration as\ndefined by section five hundred seventeen of this article, or the\nservices of such persons are not in employment as defined by section\nfive hundred eleven of this article, if the employer is liable for a tax\non such compensation under the federal unemployment tax act.\n 2. Joint consideration. If an employer has acquired all or\nsubstantially all, or a segregable portion of the assets of another\nemployer liable for contributions under this article, or has acquired\nall or a segregable portion of the organization, trade or business of\nanother employer liable for contributions pursuant to subdivision seven\nof section five hundred eighty-one of this article, remuneration paid by\nboth employers shall be deemed paid by a single employer for the\npurposes of this section.\n