§ 562. Termination of coverage. 1. Required coverage. (a) Any employer
who has once become liable for contributions under this article with
respect to persons other than persons employed in personal or domestic
service in private homes shall cease to be liable as of the first day of
the calendar quarter next following the filing of his written
application provided the commissioner finds that the employer has not
with respect to such persons paid remuneration of three hundred dollars
or more in any of the four calendar quarters preceding such day.

(b) Any employer who has once become liable for contributions under
this article with respect to persons employed in personal or domestic
service in a private home shall cease to be liable as of the first day
of the calendar quarter next following the filing of his written
application, provided the commissioner finds that the employer has not
with respect to such persons paid remuneration in cash of five hundred
dollars or more in any of the four calendar quarters preceding such day.

2. Voluntary coverage. Any employer who has elected to become liable
for contributions under this article may terminate such liability
hereunder after the expiration of the second calendar year of his
liability, as of the first day of any calendar quarter, provided he
files with the commissioner a written notice of his intent to terminate
liability hereunder before the first day of the calendar quarter
beginning with which this liability is to terminate.

3. Non-payment of wages. Any employer who has paid no wages for
employment in this state during a period of four consecutive payroll
years shall cease to be an employer liable for contributions as of the
end of the last of such payroll years.