N.Y. Comp. Codes R. & Regs. tit. 12 § 356.2

Current through Register Vol. 46, No. 42, October 16, 2024

Section 356.2 - Tables to determine the amount of temporary contributions

(a) In determining the amount of temporary contributions to be reported and paid, an employer may use for each of his employees whichever of the following tables applies to the payroll period of such employee. If an employee is paid, in whole or in part, at other intervals, his contribution and that of his employer shall each be determined at the rate of one tenth of one percent of wages paid, but shall not be more than the equivalent of six cents per week for the employee and a like amount for the employer.

TABLE I

For employees paid weekly

Wages	Employee contributions
$ 0.00 - $ 4.99 .......	none
5.00 - 14.99 .......	$.01
15.00 - 24.99 .......	.02
25.00 - 34.99 .......	.03
35.00 - 44.99 .......	.04
45.00 - 54.99 .......	.05
55.00 - and over .......	.06

TABLE II

For employees paid biweekly

Wages	Employee Contributions
$ 0.00 - $ 4.99 .......	none
5.00 - 14.99 .......	$.01
15.00 - 24.99 .......	.02
25.00 - 34.99 .......	.03
35.00 - 44.99 .......	.04
45.00 - 54.99 .......	.05
55.00 - 64.99 .......	.06
65.00 - 74.99 .......	.07
75.00 - 84.99 .......	.08
85.00 - 94.99 .......	.09
95.00 - 104.99 .......	.10
105.00 - 114.99 .......	.11
115.00 - and over .......	.12

TABLE III

For employees paid semimonthly

Wages	Employee Contributions
$ 0.00 - $ 4.99 .......	none
5.00 - 14.99 .......	$.01
15.00 - 24.99 .......	.02
25.00 - 34.99 .......	.03
35.00 - 44.99 .......	.04
45.00 - 54.99 .......	.05
55.00 - 64.99 .......	.06
65.00 - 74.99 .......	.07
75.00 - 84.99 .......	.08
85.00 - 94.99 .......	.09
95.00 - 104.99 .......	.10
105.00 - 114.99 .......	.11
115.00 - 124.99 .......	.12
125.00 - and over .......	.13

TABLE IV

For employees paid monthly

Wages	Employee Contributions
$ 0.00 - $ 4.99 .......	none
5.00 - 14.99 .......	$.01
15.00 - 24.99 .......	.02
25.00 - 34.99 .......	.03
35.00 - 44.99 .......	.04
45.00 - 54.99 .......	.05
55.00 - 64.99 .......	.06
65.00 - 74.99 .......	.07
75.00 - 84.99 .......	.08
85.00 - 94.99 .......	.09
95.00 - 104.99 .......	.10
105.00 - 114.99 .......	.11
115.00 - 124.99 .......	.12
125.00 - 134.99 .......	.13
135.00 - 144.99 .......	.14
145.00 - 154.99 .......	.15
155.00 - 164.99 .......	.16
165.00 - 174.99 .......	.17
175.00 - 184.99 .......	.18
185.00 - 194.99 .......	.19
195.00 - 204.99 .......	.20
205.00 - 214.99 .......	.21
215.00 - 224.99 .......	.22
225.00 - 234.99 .......	.23
235.00 - 244.99 .......	.24
245.00 - 254.99 .......	.25
255.00 - and over .......	.26

TABLE V

For employees paid daily

Wages	Employee Contributions
$ 0.00 - $ 4.99 .......	none
5.00 - 14.99 .......	$.01
15.00 - and over .......	.02

(b) If an employee who is paid daily performs services for his employer on three or more days in a week, his contribution for such week shall be computed on the wages paid to him by the employer for such week and under Table I.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 356.2