§ 512. Employer. 1. "Employer" includes the state of New York and
other governmental entities and any Indian tribe as defined in section
five hundred sixty-six of this article and any person, partnership,
firm, association, public or private, domestic or foreign corporation,
the legal representatives of a deceased person, or the receiver,
trustee, or successor of a person, partnership, firm, association,
public or private, domestic or foreign corporation.

2. For purposes of this article, the term "employer" includes the
non-profit organization or governmental entity designated as liable for
contributions under this article for all services performed by
individuals who are enrolled participants in a summer youth employment
program conducted and funded pursuant to title II, part B of the Federal
Job Training Partnership Act. The designation shall be made in writing
by the administrative entity for the service delivery area established
pursuant to said federal act in which the summer youth employment
program is operated, and shall become effective upon filing with the
commissioner.

3. For the purpose of complying with the requirements of the federal
personal responsibility and work opportunity reconciliation act, public
law 104-193, the term "labor organizations" shall have the meaning given
such term in section two (5) of the national labor relations act, and
includes any entity (also known as a "hiring hall") which is used by the
organization and any employer to carry out requirements of an agreement
between the organization and the employer described in section eight
(f)(3) of such act. Such "labor organizations" shall be considered
employers for the purpose of submitting information to the "statewide
wage reporting system" as provided in section one hundred seventy-one-a
of the tax law.

4. Whenever the commissioner determines that services performed by an
individual constitute employment but the supervision, direction and
control are exercised by one or more entities, and one entity places the
individual with, or provides the individual to, another entity to
perform the services, the entity that pays the individual for the
services shall be the employer under this article unless by contract the
individual is specified to be the employee of another entity, in which
case the other entity shall be the employer. Whenever such employer is
replaced by another entity such replacement shall be considered a
transfer pursuant to section five hundred eighty-one of this article.
This subdivision shall not apply to a payroll agency that the
commissioner determines provides payroll services on behalf of another
employer.