Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 13, 2014 |
referred to labor |
Senate Bill S7346
2013-2014 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Labor Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
(R, C) Senate District
2013-S7346 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A9575
- Current Committee:
- Senate Labor
- Law Section:
- Labor Law
- Laws Affected:
- Amd ยง511, Lab L
- Versions Introduced in 2015-2016 Legislative Session:
-
S613, A4910
2013-S7346 (ACTIVE) - Sponsor Memo
BILL NUMBER:S7346 TITLE OF BILL: An act to amend the labor law, in relation to the definition of "employment" for the purposes of unemployment insurance PURPOSE: To ensure that when the sole employee of an employer (business) which is a corporation, limited liability company or partnership, is also the owner of such employer (business), then such employee (business owner)shall not be required to pay unemployment insurance. The bill also clarifies the law as it relates to the owner of an incorporated business where the owner is the only employee of the business and to provide that such owner (employee) shall be exempt from liability for unemployment insurance contributions and shall not be required to file a quarterly unemployment insurance tax return as outlined in Section 674 (4) of the Tax Law. SUMMARY OF PROVISIONS: This bill amends Section 511 of the Labor Law with a new subdivision 23 entitled "Owner-employee" in which the term employment shall no longer include the services of an employee of a corporation, limited liability company or partnership, who is also the owner and is the sole employee of that corporation. The bill requires that the owner who is the sole employee of a corporation, certify, under the penalty
2013-S7346 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 7346 I N S E N A T E May 13, 2014 ___________ Introduced by Sens. BOYLE, LARKIN -- read twice and ordered printed, and when printed to be committed to the Committee on Labor AN ACT to amend the labor law, in relation to the definition of "employ- ment" for the purposes of unemployment insurance THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 511 of the labor law is amended by adding a new subdivision 23 to read as follows: 23. OWNER-EMPLOYEE. THE TERM "EMPLOYMENT" SHALL NOT INCLUDE THE SERVICES OF THE SOLE EMPLOYEE OF AN EMPLOYER WHICH IS A CORPORATION, LIMITED LIABILITY COMPANY OR PARTNERSHIP, WHEN SUCH EMPLOYEE IS THE OWNER OF SUCH EMPLOYER, AND SUCH EMPLOYER HAS CERTIFIED, UNDER THE PENALTY OF PERJURY, ON ITS COMBINED RETURN REQUIRED BY PARAGRAPH FOUR OF SUBSECTION (A) OF SECTION SIX HUNDRED SEVENTY-FOUR OF THE TAX LAW THAT ITS SOLE EMPLOYEE IS ALSO ITS OWNER. S 2. Notwithstanding any provision of article 18 of the labor law, any action, proceeding, fine, penalty payment, and interest thereon pending on the effective date of this act, arising from the inclusion within the definition of the term of "employment" pursuant to section 511 of the labor law, to a sole employee of an employer that is a corporation, limited liability company or partnership is owned by such employee, shall be dismissed and invalidated. S 3. The commissioner of taxation and finance shall promulgate all rules and regulations and take all other actions necessary to implement the provisions of this act on or before its effective date, including developing any additional tax forms or other materials necessary to effectuate the provisions of this act. S 4. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15038-01-4
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