What employment is considered covered by Unemployment Insurance law in New York State?
Employers become liable under the Unemployment Insurance Law when they meet certain conditions. These conditions are different for the different types of employers. An employee is a worker who performs services for compensation under the supervision, direction and control of an employer. Unless specifically excluded by law, all employment is covered when performed for a liable employer, whether services are on a full or part-time, temporary, seasonal or casual basis. Employees may work on or off the employer’s premises or in their own homes. Homeworkers are considered employees under the State Labor Law. Employees who are not covered under the Unemployment Insurance Law are not entitled to unemployment insurance benefits and their earnings are not taxable.
