N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 358-3.3
If the benefits under a plan, other than a plan under subdivision (a) or paragraph (2) of subdivision (b) of section 358-1.1 of this Part, do not meet the requirements of section 358-3.1 of this Subpart as to any class of employees eligible for such benefits, but do meet such requirements as to another class or other classes of employees, the plan may be accepted under section 211 of the Workers' Compensation Law with respect to the class or classes of employees as to whom the benefits provided do meet the requirements of section 358-3.1 of this Subpart. The employer may provide statutory benefits for the class or classes of employees for whom the plan benefits do not meet the requirements of section 358-3.1 of this Subpart, or may supplement the plan benefits by another plan, in order that the benefits provided for all employees entitled to benefits under the plan shall meet the requirements of section 358- 3.1 of this Subpart.
N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 358-3.3