Covered or Excluded Employment

Employment is any service a person performs under a contract of hire (written or oral). An employee is a worker who performs services for compensation under the supervision, direction, and control of an employer. Compensation includes salaries, commissions, bonuses, and the reasonable money value of board, rent, housing, lodging, or similar advantage received.

Unless excluded by law, all services an employee performs for a liable employer is covered. This applies whether it is:

Part-time
Full-time
Temporary
Seasonal
Casual

Employees may perform services:

On or off the employer's premises
In their own homes

Industrial homeworkers are employees under the State Labor Law.

Excluded employment: The services of certain employees are not covered under the Unemployment Insurance (UI) Law. Their earnings are not subject to contribution. They are not entitled to UI benefits based on such services.

Treatment of certain services under the UI Law

Type of Employment	Status Under UI Law
Agricultural workers	Covered employment if they work for a liable agricultural employer. See our Agricultural Employment pamphlet.
Non-U.S. Residents	Covered employment if the worker is lawfully present in the US to work or lawfully admitted for permanent residence in the US. Undocumented non-US residents may not collect benefits. Any remuneration to them is subject to contribution (pay, meals, lodging).
Baby-sitters under the age of 18	Excluded unless they work for non-profit organizations, government entities or Indian tribes.
Caretakers at a place of religious worship and Individuals employed at a place of religious worship for duties of a religious nature	Excluded employment unless the employer has chosen voluntary coverage for them.
Casual laborers	Covered employment
Casual laborers under the age of 21 doing yard work and household chores in and around a residence not involving the use of power-driven machinery	Excluded employment unless they work for non-profit organizations, government entities or Indian tribes.
Children under the age of 14	Excluded employment unless they work for non-profit organizations, governmental entities or Indian tribes.
Corporate officers	Officers of all corporations, including professional, Subchapter S and closely-held corporations, who perform services for the corporation are employees. Any compensation for these services, including dividends or distributions, is subject to contribution.
Domestic employees	Personal or domestic services performed in the home are in covered employment (with certain exceptions). See our Household Employers Guide for Unemployment Insurance.
Drivers — agent-drivers and commission-drivers distributing meat, vegetables, fruit or bakery products; beverages other than milk; or laundry or dry-cleaning.	Covered employment
Family members: Children under 21 of a sole proprietor	Excluded employment (includes step-children)
Family members: Spouse of sole proprietor	Excluded employment
Family members: Child/spouse of partner	Covered employment
Family members: Any family member of a corporate officer employed by the corporation	Covered employment
Golf caddies	Excluded unless they work for non-profit organizations, government entities or Indian tribes.
Government employees and employees of Indian tribes	The following types of employment for government entities and Indian tribes are excluded: Elected officials Members of legislative bodies or of the judiciary Members of the NYS National Guard or Air National Guard, except a person who renders such services as a regular state employee Individuals hired on a temporary basis in case of fire, storm, snow, earthquake, flood, or similar emergency Inmates of custodial or penal institutions Officials in major, non-tenured policymaking or advisory positions Individuals in policymaking or advisory positions whose official duties do not require more than eight hours per week to perform
Industrial Homeworkers	Covered employment
Independent contractors	Excluded employment. See our Independent Contractors pamphlet.
Individual proprietor	Earnings are not subject to contribution and services cannot be covered on a voluntary basis.
Inmates of custodial or penal institutions	Excluded employment when they work for non-profit organizations, government entities or Indian tribes.
Joint Employment/Common Paymaster	If a person is jointly employed by two or more employers that are financially related, contributions on the total earnings of that person are required from these employers only on the amount up to the annual wage base as if they were a single employer. If two or more financially related corporations concurrently employ the same individual(s) and pay such concurrently employed individual(s) through a common paymaster, which is one of such corporations, the common paymaster may report and pay UI contributions under its own account up to the annual wage base amount on the remuneration paid to each concurrently employed individual. However, if reporting by the common paymaster has not been approved for FUTA purposes, then each of the employers must report its share of the wages paid to the concurrent employee(s) but pay contributions only on the wages up to the annual wage base amount in the aggregate. Contact the Tax Department and Labor Department for information on filing as a common paymaster.
Maritime employees	Covered employment if they work within or primarily within NYS waters. Services in interstate or foreign commerce are covered in NY if performed on vessels of American registry which are normally managed and controlled from an office in NYS.
Members, Limited Liability Company	Earnings are not subject to contribution and services cannot be covered on a voluntary basis.
Members of the clergy/ordained ministers Members of religious orders Lay members elected or appointed to an office within a bona fide church and engaged in religious functions	Excluded employment when they work for non-profit organizations.
Models	Covered employment under certain conditions.
Musicians	See our Department Guidelines for Determining Worker Status: Performing Artists.
Newspaper Delivery Persons	Excluded if: Services include delivering newspapers or shopping news, and Services are performed by a person who is not performing commercial goods transportation services under Article 25-C of the New York State Labor Law, and Payment for services performed is directly related to sales or other output, and not to hours worked, and Services are performed according to a written contract that contains a provision that the delivery person will not be treated as an employee for federal tax purposes.
Out-of-state employees	Generally, services performed entirely outside NYS are excluded. However, if such services are not covered under the laws of any other state, they are covered under NYS law if performed: (1) outside the United States (except Canada and the Virgin Islands) by a citizen of the US for an American employer whose principal place of business is located in NYS; (2) within the United States, Canada or the Virgin Islands, if the place from which the services are directed and controlled is in NYS. If none of these conditions apply, and the services are performed by a NYS resident, an employer may choose to cover the services. See our pamphlet on Determining Jurisdiction When Employment Services are Performed in a Number of Different States.
Partners	Earnings are not subject to contribution and services cannot be covered on a voluntary basis.
Part-time employees	Covered employment, unless specifically excluded
Performing artists	See our Department Guidelines for Determining Worker Status: Performing Artists.
Physician - fellow, resident, and intern	Covered employment if they work for a health care facility, including medical centers. Resident Physician is defined to mean only medical doctor (i.e. MD, DO) and not other medical professionals such as dentists or psychologists.
Railroad workers subject to the Federal Railroad Unemployment Insurance Act	Excluded employment
Rehabilitation program participants	Excluded employment if they work for a non-profit organization and are receiving rehabilitation as part of a program for people whose earning capacity is impaired by age or physical or mental deficiency or injury.
Remunerative work, persons given	Excluded employment if the work is done by a disabled individual for a nonprofit organization in a facility operating for the purpose of providing remunerative work for persons of impaired physical or mental capacity.
Sheltered workshop participants	Excluded employment if the work is done by a disabled individual for a nonprofit organization in a facility operating for the purpose of providing remunerative work for persons of impaired physical or mental capacity.
Salespeople: Traveling or city salespeople who work full-time soliciting orders for merchandise for resale or supplies for use in the purchaser's business operations	Covered employment if: Substantially all of such work is performed personally by the salesperson, The salesperson does not have a substantial investment in facilities used in connection with the performance of their work, except the facilities for transportation, and The salesperson has a continuing relationship with the employer
Salespeople: Licensed real estate brokers and sales associates	Excluded employment if substantially all of the remuneration for the work is: Directly related to sales or other output, rather than to the number of hours worked, and Set forth in a written contract that contains certain provisions
Salespeople: Licensed insurance agents or brokers	Excluded employment if substantially all of the remuneration for the work is: Directly related to sales or other output, rather than to the number of hours worked, and Set forth in a written contract that contains certain provisions See our Guidelines for Determining Worker Status: Insurance Sales Industry.
Seasonal employees	Covered employment unless specifically excluded
Shared employees	Under certain circumstances, employers who are not financially related, but share the services of a single employee, are not required to report and pay the contributions on their own share of the employee's earnings. Whenever one of the employers takes the responsibility of hiring, firing, supervising, directing and controlling the shared employee, that employer will be allowed to report the employee for UI contribution purposes; therefore, separate reporting by each employer will not be required. Only in instances where employers have received a ruling that they must report separately for FUTA, will it be necessary to require separate reporting.
Students: College and other high school graduates	Covered employment unless specifically excluded
Students: Elementary and high school students	Covered employment only if they work for non-profit organizations, government entities or Indian tribes. Excluded employment during the regular school year, if employed by other than nonprofit organizations, government entities, or Indian tribes. *However, if the employer is subject to FUTA, they must report the earnings of elementary and high school students (either quarterly or annually).
Students: Students enrolled in and in regular attendance at the educational institution that employs them or their spouses	Excluded employment. The spouse's employment is excluded if the spouse is notified when hired that: The employment is provided under a program of financial assistance to the student, and It will not be covered for UI purposes
Students: Students enrolled at a non-profit or public educational institution in certain work-study programs that combine academic instruction and work experience	Excluded employment
Students: High school or post-secondary school students employed by an organized camp	Excluded employment if: The person is a full-time student, or Between academic years or terms, there is reason to expect that the student will be enrolled full-time during the next year or term. The student works less than 13 weeks and meets certain other conditions See our pamphlet on Important Information for Organized Camps.
Temporary employees	Covered employment unless specifically excluded
Youth service program participants	Excluded employment if they work for non-profit organizations under certain conditions

For questions about worker status call the Liability and Determination Section at (518) 457-2635.