Labor Law § 923 · Article 31. New York Professional Employer Act
Unemployment compensation insurance
Text — Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
§ 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 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 of truth
- Edition
- Law content up to date as of October 30, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/LAB923
- Text hash
- sha256 d4a75e15fe4806fca3698cc7a7d66f01f6b8b01a6d73628a2f1113ebbd4ca3e3
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.