§ 570 — Payment of contributions

§ 570. Payment of contributions. 1. Rate. Each employer liable under\nthis article shall pay contributions on all wages paid by him at the\nrate of five and four-tenths per centum or, if applicable to the\nemployer, at the rate provided by the provisions of sections five\nhundred seventy-seven and five hundred eighty-one. However, if\ncontributions so established exceed five and four-tenths per centum of\nwages paid by him which are subject to the federal unemployment tax act,\nthey shall be reduced by that part of such excess, if any, which is\ncaused by the provisions of paragraph (b) of subdivision one of section\nfive hundred eighteen.\n 2. Time and method of payment. Contributions shall become payable by\nany employer for wages paid on and after the date on which he becomes\nliable under this article. All contributions from employers shall be\npaid at such times and in such manner as the commissioner may prescribe.\n 3. Default. An employer who fails to pay contributions required to be\nmade by him to the fund shall pay interest at the rate of one per centum\nof the amount of such contributions for each month he is in default.\nSuch interest shall be assessed, collected and paid as part of the\npayment required to be made by the employer to the fund.\n 4. Fraud. If any part of any deficiency is due to fraud with intent to\navoid payment of contributions to the fund, fifty per centum of the\ntotal amount of the deficiency, in addition to such deficiency, shall be\nassessed, collected, and paid in the same manner as if it were a\ndeficiency.\n 5. Refunds and credits. If an employer shall make application for a\nrefund of any contribution, interest, or penalty paid by him or for a\ncredit thereof and the commissioner shall determine that such\ncontribution, interest or penalty, or any portion thereof was\nerroneously collected, the commissioner shall refund said amount or\nallow a credit therefor. If said refund was created as a result of\ndepartmental error then the commissioner shall pay said refund with\ninterest paid at the rate of three-fourths of one per centum of the\namount of such contribution, interest and penalty for each month between\nthe time of the erroneous collection and thirty days previous to the\ndate of the refund check, as specified in this subdivision, unless the\nemployer shall have already deducted said amount by way of credit\nagainst moneys payable by him into the fund. No refund or credit shall\nbe allowed unless an application therefor shall be made on or before\nwhichever of the following dates shall be the later: (a) one year from\nthe date on which such payment was made; or (b) three years from the\nlast day of the first month following the end of that calendar quarter\nduring which the remuneration was paid which formed the basis for\ncontributions, interest, or penalty claimed to have been erroneously\ncollected. For a like cause and within the same period a refund may be\nso made or a credit allowed on the initiative of the commissioner. Any\ncredit or refund of interest and penalties erroneously collected, any\ninterest on such credit or refund, and any interest on contributions,\ninterest and penalties erroneously collected, allowed by the\ncommissioner under the foregoing conditions, shall be a charge against\nthe special fund. Any credit or refund of contributions erroneously\ncollected, allowed by the commissioner under the foregoing conditions,\nshall be a charge against the unemployment insurance fund.\n Nothing contained in this subdivision shall require or permit the\nrefund or credit of any contributions due and payable under article\neighteen of this chapter as in effect at the time such contributions\nwere paid.\n 6. Agreement to contributions by employees void. No agreement by an\nemployee to pay any portion of the payment made by his employer for the\npurpose of providing benefits required by this article shall be valid\nand no employer shall make a deduction for such purpose from the\nremuneration of any employee.\n 7. (a) In addition to amounts otherwise payable under this article,\nevery employer liable for the payment of contributions shall pay\ncontributions of three-tenths per centum on all wages paid by him during\nthe calendar year nineteen hundred seventy-nine. Such contributions\nshall be credited to the employer's account pursuant to paragraph (d) of\nsubdivision one of section five hundred eighty-one and shall be used\nonly for the purpose set forth below in paragraphs (b) and (c) of this\nsubdivision.\n (b) If, on or before the tenth day of November, nineteen hundred\nseventy-nine, the commissioner determines that the outstanding balance\nof advances made to the state pursuant to title XII of the federal\nsocial security act can be repaid in full to the treasury of the United\nStates for credit to the federal unemployment account in the federal\nunemployment trust fund, and that after such repayment the state will\nnot require further title XII advances during the remainder of nineteen\nhundred seventy-nine, he shall cause such repayment to be made.\n (c) On or before the first day of July, nineteen hundred seventy-nine,\npursuant to 20 CFR 601.5(f) the governor shall file with the secretary\nof labor an application for deferral of the tax credit reduction\nrequired by section 3302(c) (2) of the federal unemployment tax act. If\nsuch deferral can be obtained by making the repayment to the treasury of\nthe United States required by 20 CFR 601.5(f)(2)(ii), the commissioner\nshall cause such repayment to be made. If such deferral cannot be so\nobtained, it shall be applied for pursuant to 20 CFR 601.5(f)(2)(i) and,\nin such event, the amount of such additional contributions due by the\nthirty-first day of January, nineteen hundred eighty, by reason of\nparagraph (a) of this subdivision, shall be paid as soon as received to\nthe treasury of the United States to reduce the balance of outstanding\ntitle XII advances.\n