NY A05726

Creates a presumption that when one worker is determined to be an employee for unemployment insurance purposes, all others performing similar services for that employer are also employees, requiring the employer to pay contributions for all such workers

Requires employers to notify the commissioner of their liability for contributions within five business days of becoming liable, and mandates monetary benefit determinations be issued to claimants within one week of application

Significantly increases penalties for employers who fail to report accurate wage information, with tiered penalties based on employer size ranging from $25-$100 per employee for first violations up to $100-$400 per employee for subsequent violations

Expands the definition of "fraud" to include situations where employers knew or should have known their workers were covered by unemployment insurance, including when related entities have been found to be employers of similar workers, and doubles the fraud penalty from 50% to 100% of the deficiency

Allows claimants and employees to seek court orders requiring employers to provide complete wage reporting information, with prevailing parties entitled to attorney's fees and costs