NY A06521

Employers receive credits against unemployment insurance contributions for hiring employees participating in or who have completed recovery programs through the Office of Addiction Services and Supports.

Employees actively participating in a recovery program qualify for a 25% contribution credit for the duration of their participation.

Employees who successfully completed a recovery program receive declining credits over five years: 50% for years one and two, 25% for years three and four, and 10% for year five.

Credits apply to the employer's required contribution pursuant to labor law section 570 based on wages earned by qualifying employees.

The act takes effect immediately and applies to all taxable years beginning after December 31st of the year the act takes effect.