NY A00542

Expands Labor Law Section 594 to include employers who willfully make false statements to avoid paying unemployment benefits, previously applying only to claimants.

Replaces forfeiture of 1-20 weeks of benefits with a civil penalty of the greater of $100 or 15% of overpaid benefits for claimants; employers face the same $100 or 15% penalty on benefits they sought to avoid.

Requires claimants to refund all moneys received due to false statements in addition to paying civil penalties, which cannot be deducted from future benefits.

Mandates the commissioner provide 10-day written notice before docketing a final determination as a judgment, with specific warning language about the 20-year enforceability and potential consequences to wages, bank accounts, and credit scores.

Takes effect 60 days after enactment, with provisions allowing implementation to align with Department of Labor information technology system capabilities.