N.Y. Labor Law Section 923
Unemployment compensation insurance

1.

During the term of a professional employer agreement, a professional employer organization shall be liable in accordance with the provisions of article 18 (Unemployment Insurance Law)article eighteen of this chapter for the payment of contributions, penalties and interest on wages paid by the professional employer organization to worksite employees.

2.

The professional employer organization shall report and pay all required contributions to the unemployment compensation fund using the state employer account number and the contribution rate of the professional employer organization.

Source: Section 923 — Unemployment compensation insurance, https://www.­nysenate.­gov/legislation/laws/LAB/923 (updated Sep. 22, 2014; accessed Jan. 31, 2026).

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Verified:
Jan. 31, 2026

Last modified:
Sep. 22, 2014

§ 923. Unemployment compensation insurance's source at nysenate​.gov

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