New York State disability benefits insurance is required if an out-of-state business employs one or more workers whose work is localized in New York State on each of at least 30 days in a calendar year.
An employee's service is considered localized in New York State if
- it is entirely performed within New York State or
- they sometimes work outside New York State, but the out-of-state work is incidental, temporary, or transitory in nature or consists of isolated transactions outside the state
An employee's service that is not localized in any one location might still count as employment if
- their base of operations is in New York State or
- there is no base of operations in any state where some of the service is performed, but the place where the service is directed or controlled is in New York State or
- the base of operations or place from which the employee's service is directed or controlled isn't in any state where the service is performed, but the employee lives in New York State.
For more information see sections 201(6)(B) and (C) of the Workers' Compensation Law.
Employers who must have statutory disability benefits insurance must also have Paid Family Leave (PFL) coverage (which is added as a rider on the disability policy). You can find more information at the Paid Family Leave website.