§ 575-A — Penalties relating to wage information

§ 575-a. Penalties relating to wage information. In the case of a\nfailure by an employer to provide complete and correct wage reporting\ninformation on a quarterly combined withholding, wage reporting and\nunemployment insurance return required by paragraph four of subsection\n(a) of section six hundred seventy-four of the tax law, such employer\nshall, unless it is shown to the commissioner's satisfaction that there\nwas good cause for such failure to comply, be liable as provided for in\nsubdivisions one and two of this section.\n 1. When the non-compliance is discovered through an examination of an\nemployer's records, the employer shall be liable for a penalty in the\nfollowing amount for each employee who is not included in the return or\nfor whom the required information is not reported accurately:\n (a) for the first failure for any calendar quarter in any eight\nconsecutive calendar quarters, one dollar for each employee, not to\nexceed one thousand dollars;\n (b) for the second failure for any calendar quarter in any eight\nconsecutive calendar quarters, five dollars for each employee, not to\nexceed two thousand dollars;\n (c) for any subsequent failure in any calendar quarter in any eight\nconsecutive calendar quarters, twenty-five dollars for each employee,\nnot to exceed five thousand dollars.\n 2. In those instances where a failure to comply is discovered in\nrelation to a specific claimant's claim for benefits, the penalty shall\nbe twenty-five dollars for each such occurrence.\n 3. If such employer provides complete and correct wage reporting\ninformation within thirty days after the department sends notice of such\nfailure to the employer, then the penalty provided for by subdivision\none of this section shall be abated.\n 4. The penalties imposed and collected pursuant to this section shall\nbe credited to the special fund established pursuant to section five\nhundred fifty-two of this article.\n