Coverage: Any business paying compensation to employees of at least $300 in any calendar quarter (liability beginning as of the first day of such quarter).
Rates: 0.5% — 8.5% (2008); 1.1% — 9.5% (normal rates with the subsidiary tax and Reemployment Service Fund for 2008 factored in); 4.1% (2008 new employer; includes 0.625% subsidiary tax rate and reemployment tax of 0.075%)
Taxable Wage Limit: $8,500 for 2008 and 2009
Employee Withholding: None
Administration:
Unemployment Insurance Division
State Office Building Campus
Building 12, Suite 2001
Albany, New York 12240
Telephone: (518) 457-5718; (212) 266-5338