§ 560 — Terms of coverage

§ 560. Terms of coverage. 1. Liability. Any employer shall become\nliable for contributions under this article if he has paid remuneration\nof three hundred dollars or more in any calendar quarter, except that\nliability with respect to persons employed in personal or domestic\nservice in private homes shall be considered separately and an employer\nshall become liable for contributions with respect to such persons only\nif he has paid to them remuneration in cash of five hundred dollars or\nmore in any calendar quarter. Such liability for contributions shall\ncommence on the first day of such calendar quarter.\n An employer who, by operation of law, purchase or otherwise becomes\nsuccessor to an employer liable for contributions shall become liable\nfor contributions on the day of his succession. This provision shall not\naffect such successor's liability as otherwise prescribed by law for\nunpaid contributions due from his predecessor.\n 2. Hirings by helpers and assistants. Whenever any helper, assistant,\nor employee of an employer engages any other person in the work which\nsaid helper, assistant, or employee is doing for the employer, such\nemployer shall for all purposes hereof be deemed the employer of such\nother person, whether such person is paid by the said helper, assistant,\nor employee, or by the employer, provided the employment has been with\nthe knowledge, actual, constructive, or implied, of the employer.\n 3. Tax exemption in other laws. No exemption from taxation granted\nunder any other law of the state shall be so construed as to apply to\nthe payment of contributions under this article.\n 4. Federal instrumentalities. (a) In conformity with subsection (b) of\nsection thirty-three hundred five of the federal unemployment tax act,\nany instrumentality of the United States, except such as are wholly or\npartially owned by the United States, or exempt from tax imposed by\nsection thirty-three hundred one of said act by virtue of any provision\nof law, which specifically refers to such section, or the corresponding\nsection of prior law, in granting such exemption, shall be subject to\nall the provisions of this article, except as provided in section\nfifty-two hundred forty of the revised statutes of the United States, as\namended and modified by subsection (c) of section thirty-three hundred\nfive of said act. If in any year this state shall not be certified under\nsection thirty-three hundred four of said act, any contributions\nrequired under this article from any such instrumentality of the United\nStates with respect to such year, including penalty and interest\ncollected with respect thereto, if any, shall be refunded without\ninterest.\n (b) In conformity with subsection (c) of section thirty-three hundred\nfive of the federal unemployment tax act, the commissioner is authorized\nto transmit a copy of any return or report of a national banking\nassociation relative to the association's employees, their remuneration\nand services, to the comptroller of the currency and to request the said\ncomptroller of the currency to cause an examination of the correctness\nof such return or report to be made at the time of the next succeeding\nexamination of such association, and thereupon to transmit to the\ncommissioner a complete statement of his findings respecting the\naccuracy of such returns or reports.\n (c) This subdivision applies to national banking associations and any\nother federal instrumentalities which would be immune from contributions\nrequired under this article without authorization by subsection (b) of\nsection thirty-three hundred five of the federal unemployment tax act.\n 5. Primary liability for contributions. Whenever one employer\ncontracts with a second employer for any work which is part of the first\nemployer's usual trade, occupation, profession or enterprise, the first\nemployer shall be liable for any contributions otherwise payable by the\nsecond employer, based upon wages paid in respect to such work, unless\nthe second employer is free to do business with anyone who may wish to\ncontract with him. Contributions so paid by the first employer on behalf\nof the second employer shall be deemed paid by the second employer. If\nthe first employer fails to pay, on the date prescribed by the\ncommissioner, contributions due on wages paid by the second employer,\nthe commissioner may collect such deficiency from the second employer.\n