NY A09355

Establishes a presumption that when the department determines a person is an employee, all others performing similar services for that employer are also employees, and the employer becomes liable for contributions for all such employees.

Requires employers to notify the commissioner within five business days of becoming liable for contributions and to continue reporting earnings for determined employees unless reversed by final administrative or judicial review.

Increases wage reporting penalties based on employer size, ranging from $25-$100 per employee for first violations, $50-$200 for second violations, and $100-$400 for subsequent violations within an eight-quarter period.

Allows employers to avoid first-violation penalties if they provide complete and correct wage information within 30 days of department notice, and permits the commissioner and affected claimants/employees to seek court orders requiring proper wage reporting.

Expands the definition of fraud to include instances where employers knew or should have known employees were covered by unemployment insurance, including when related entities were previously found to be employers or the employer failed to cooperate with department audits.