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New York Tax Law Section 171-a - Statewide Wage Reporting System.Legal Research Home > New York Lawyer > Tax > New York Tax Law Section 171-a - Statewide Wage Reporting System. Sponsored Links
* § 171-a. Statewide wage reporting system. (1) The department shall
design, develop, implement and operate a wage reporting system within
the department utilizing information submitted by employers as defined
under article eighteen of the labor law. The department is authorized to
require submission of a report, in such form and in such manner as
prescribed by regulations for not more frequently than four times per
annum, of the name, social security account number, and gross wages paid
to each employee who resides or is employed in this state, whether or
not such employee is a resident for purposes of this chapter and whether
or not the wages of such employee are subject to withholding of tax or
payments of tax under article twenty-two of this chapter. No report
shall be filed with respect to an employee of a state or local agency
performing intelligence or counterintelligence functions, if the head of
such agency has determined that filing such a report could endanger the
safety of the employee or compromise an ongoing investigation or
intelligence mission.
(2) Such system shall be designed in a manner compatible with existing
reporting requirements, to the extent possible, while remaining
consistent with the goals of such system, and shall be consistent with
the provisions of article eighteen of the labor law. Not later than
January first, nineteen hundred ninety-six, the department shall,
pursuant to regulation, begin to collect such data in such manner for
the first quarter of calendar year nineteen hundred ninety-six and for
all subsequent quarters.
(3) (a) Notwithstanding any law to the contrary, the commissioner of
taxation and finance shall maintain a cooperative agreement with the
state department of social services, which agreement shall provide for
the utilization of information obtained pursuant to subdivision one
hereof, for the purpose of verifying eligibility for and entitlement to
amounts of benefits under the social services law, locating absent
parents or other persons legally responsible for the support of
applicants or recipients of public assistance and care under the social
services law and persons legally responsible for the support of a
recipient of services under section one hundred eleven-g of the social
services law and, in appropriate cases, establishing support obligations
pursuant to the social services law and the family court act, and for
the purpose of evaluating the effect on earnings of participation in
employment or training programs authorized pursuant to the social
services law by current recipients of public assistance and care and by
former recipients of public assistance and care, such agreement shall
further provide to the degree required by federal law for the
commissioner of taxation and finance and the social services department
to provide information obtained pursuant to subdivision one of this
section to the federal social security administration or to public
agencies in other states which administer programs under the food stamp
act of nineteen hundred seventy-seven or title I, II, IV-A, IV-D, X,
XIV, XVI, or XIX of the federal social security act and to take such
other steps as may be required by section one thousand one hundred
thirty-seven of the social security act or federal regulations
promulgated thereunder.
(b) Notwithstanding any law to the contrary and not later than ninety
days after the effective date of this paragraph, the commissioner of
taxation and finance shall enter into a cooperative agreement with the
commissioner of social services for the delivery to the state department
of social services of information obtained pursuant to subdivision one
hereof, which information shall be utilized for the purpose of enabling
such department to fulfill obligations and responsibilities otherwise
incumbent upon the state department of labor under section one hundred
twenty-four of the federal family support act of nineteen hundred
eighty-eight by giving the federal parent locator service, maintained by
the federal department of health and human services, prompt access to
certain wage information for use by such latter department for the
purpose of complying with such act.
(4) Notwithstanding any law to the contrary and not later than
September first, nineteen hundred ninety-seven, the commissioner shall
enter into a cooperative agreement with the state department of labor to
allow the information obtained by the department pursuant to subdivision
one of this section to be made available to the department of labor, or
other individuals designated by the commissioner of labor, for
administration of such department's employment security programs, public
assistance work programs, or for other purposes deemed appropriate by
the commissioner of labor consistent with the provisions of the labor
law, as well as for the evaluation of the effect on earnings of
participation in training programs with respect to which the department
of labor has reporting, monitoring, administering, or evaluating
responsibilities.
5. Notwithstanding any provision of law to the contrary, the
commissioner shall enter into a cooperative agreement with the
department of health, which agreement shall provide for the utilization
of information obtained pursuant to subdivision one of this section, for
the purpose of verifying eligibility for child health insurance plan
subsidy payments and required premium payments under sections two
thousand five hundred ten and two thousand five hundred eleven of the
public health law, and for the purpose of verifying eligibility for the
program for elderly pharmaceutical insurance coverage under title three
of article two of the elder law, when requested by the department of
health.
(6) Notwithstanding any provision of law to the contrary, the
commissioner shall enter into a cooperative agreement with the office of
vocational and educational services for individuals with disabilities of
the education department, the commission for the blind and visually
handicapped and any other state vocational rehabilitation agency, which
agreement shall provide for the utilization of information obtained
pursuant to subdivision one of this section, for purposes of obtaining
reimbursement from the federal social security administration for
expenditures made by such office, commission or agency on behalf of
disabled individuals who have achieved economic self-sufficiency.
(7) No employer shall be subject to any civil or criminal liability by
reason of his disclosure to the department of any information required
to be disclosed pursuant to this subdivision unless such information is
knowingly and wilfully reported incorrectly.
(8) The provisions of the state freedom of information act shall not
apply to any personally identifiable information obtained by any agency
or any public official pursuant to the provisions hereof.
(9) Cross-references. (a) For the applicable penalty for failure to
comply with wage reporting requirements, see subsection (v) of section
six hundred eighty-five of this chapter.
(b) See paragraph four of subsection (a) of section six hundred
seventy-four of this chapter for requirements relating to the filing of
quarterly combined withholding, wage reporting and unemployment
insurance returns.
* NB There are 2 § 171-a's
Last modified: September 7, 2006 |