§ 517. Remuneration. 1. Inclusions. "Remuneration" means every form\nof compensation for employment paid by an employer to his employee;\nwhether paid directly or indirectly by the employer, including salaries,\ncommissions, bonuses, and the reasonable money value of board, rent,\nhousing, lodging, or similar advantage received. Where gratuities are\nreceived by the employee in the course of his employment from a person\nother than his employer, the value of such gratuities shall be\ndetermined by the commissioner and be deemed and included as part of his\nremuneration paid by his employer.\n 2. Exclusions. Remuneration does not include:\n (a) The amount of any payment made to, or on behalf of, any employee\nor any of his dependents under a plan or system established by an\nemployer which makes provision for his employees generally, or for such\nemployees and their dependents, or for a class or classes of his\nemployees, or for a class or classes of such employees and their\ndependents, including any amount paid by an employer for insurance or\nannuities, or into a fund, to provide for any such payment, on account\nof retirement, or sickness or accident disability, or medical or\nhospitalization expenses in connection with sickness or accident\ndisability, or death.\n (b) Payment by an employer without deduction from the remuneration of\nthe employee of the tax imposed upon an employee under the federal\ninsurance contributions act.\n (c) Any payment made to an employee, including any amount paid by an\nemployer for insurance or annuities, or into a fund, to provide for any\nsuch payment, on account of retirement.\n (d) Any payment on account of sickness or accident disability, or\nmedical or hospitalization expenses in connection with sickness or\naccident disability, made by an employer to, or on behalf of, an\nemployee after the expiration of six calendar months following the last\ncalendar month in which the employee worked for such employer.\n (e) Any payment made to, or on behalf of, an employee or his\nbeneficiary from or to a trust described in section four hundred one (a)\nof the federal internal revenue code which is exempt from tax under\nsection five hundred one (a) of such code at the time of such payment\nunless such payment is made to an employee of the trust as remuneration\nfor services rendered as such employee and not as a beneficiary of the\ntrust, or under or to an annuity plan which, at the time of such\npayment, meets the requirements of section four hundred one (a) (3),\n(4), (5), and (6) of such code.\n (f) Compensation paid in any medium other than cash to an employee for\nservice not in the course of the employer's trade or business.\n (g) Any payment, other than vacation or sick pay, made to an employee\nafter the month in which he attains the age of sixty-five, if he did not\nwork for the employer in the period for which such payment is made.\n (h) Dismissal payments.\n (i) Any payment made by an employer who is not liable for\ncontributions under this article or for payments in lieu of\ncontributions.\n
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