State Web Site:  www.New York.gov
   
General Business Requirement:

Apply to the Department of State for a Certificate of Authority to conduct business in New York.

Business Entity Registration Forms

Licensing/Registration:

PEO Request for Registration

PEO Request for Exemption

New York Professional Employer Act

New York Professional Employer Act Guidelines

Unemployment Insurance:

Requirements for Online Registration  

Registration for Unemployment Insurance, Withholding & Wage Reporting
(Online form)

Registration for Unemployment Insurance, Withholding & Wage Reporting
(Mail-in form)

New Employer Rate (2008) = 4.10%
Wage Limit (2008) - $8,500
Employer/Reporting Unit for SUTA contributions:  PEO (if licensed)

Agency Web Site:  NYS Dept. of Labor - Unemployment Insurance Division

State Taxes:

Requirements for Online Registration  

Registration for Unemployment Insurance, Withholding & Wage Reporting
(Online form)

Registration for Unemployment Insurance, Withholding & Wage Reporting
(Mail-in form)

Agency Web Site:  NYS Dept. of Taxation & Finance

Workers’ Compensation:

Rating Bureau – New York Compensation Insurance Rating Board

State Specific Requirements for PEO (per NCCI)
(Best viewed in Internet Explorer)

Workers’ compensation coverage must be provided by both the PEO and the client/co-employer.

Exclusive remedy benefits apply to both PEO and client/co-employer.

Agency Web Site:  NYS Workers' Compensation Bureau

Benefit Plans:

A PEO sponsored fully insured benefit plan is considered a single employer plan and not subject to additional regulation.  See:

New York Professional Employer Act (Section 922.5)

A PEO sponsored self-funded health plan is not subject to additional regulation (not yet challenged as a MEWA).

MEWA Provisions – MEWA must be licensed as an insurance carrier.

Agency Web Site:  NYS Insurance Department