N.Y. Comp. Codes R. & Regs. tit. 12 § 379.1
If the established basis of remuneration of an employee includes bonus, commissions, or other irregular remuneration, whether or not in addition to salary or wages paid at a regular scale or at fixed intervals, the amount of such bonus, commissions or other irregular remuneration shall be deemed a part of salary or wages for purposes of computing the amount of benefits, contributions and assessments under the Disability Benefits Law, Workers' Compensation Law, art. 9. Such bonuses, commissions and other irregular remuneration shall be considered to be a part of wages or salary for the period of 12 months beginning with the month in which payment thereof is made, and the amount thereof shall be allocated on a weekly basis as a part of remuneration in determining average weekly wage during employment. If commissions are paid under usual payroll practices on regular payroll dates, they shall not be deemed irregular remuneration but shall be treated as wages or salary regularly paid and allocated on that basis.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 379.1