Is Coverage Required?

Disability and Paid Family Leave Benefits Coverage Requirements

Virtually all employers in New York State must provide workers' compensation coverage for their employees (WCL §2 and 3). Employers must post notice of coverage in their place(s) of business (WCL §51).

The following links provide specific coverage requirements for workers' compensation insurance:

Athletic leagues/teams/businesses

Workers' Compensation Coverage

For-profit athletic leagues/teams/businesses

For-profit athletic leagues/teams/businesses are required to carry a New York State workers' compensation insurance policy if they have any individuals working in New York State. This includes individuals playing any games, recruiting, scouting or any other activity for the athletic leagues/teams/businesses. This also includes any individuals that are "volunteering" their services.

Nonprofit athletic leagues/teams/businesses

Athletes

Athletes involved in supervised amateur athletic activities operated on a nonprofit basis are not required to be covered by NYS workers' compensation insurance, provided that such athletes are not otherwise engaged or employed by any person, firm, or corporation participating in such athletic activity (WCL §3 Group 18). This includes Division 1 athletes that play for nonprofit colleges and universities even though they are receiving scholarships, room and board.

Coaches and other staff

Nonprofit youth leagues/teams that are NOT classified as religious, charitable or educational (Section 501(c)(3) under the IRS tax code) and are compensating coaches, trainers, referees, concession stand staff or any other individuals are required to carry a New York State workers' compensation insurance policy to cover the compensated coaches, trainers, referees, concession stand staff or other individuals working for the league.

Nonprofit youth leagues/teams that ARE classified as religious, charitable or educational (Section 501(c)(3) under the IRS tax code) and are compensating trainers, referees, concession stand staff are required to carry a New York State workers' compensation insurance policy. Note: (Workers' compensation insurance is NOT required IF only coaches are compensated by religious, charitable or educational nonprofit youth leagues/teams, since coaches are considered teachers and, as such, are not required to be covered by NY workers' compensation insurance. However such 501(c)(3) nonprofits are encouraged to obtain a voluntary workers' compensation insurance policy to protect both the employer and the coaches.

Black car operators

Workers' Compensation Coverage

A black car operator, as defined in Article 6-F of the executive law ("The Black Car Law"), is an "employee" of the New York Black Car Operators' Injury Compensation Fund, Inc. (NYBCOICF). NYBCOICF began providing coverage on January 20, 2000, and currently provides workers' compensation coverage for the drivers affiliated with its members.

Limousine companies must become members of the NYBCOICF if they meet the criteria outlined in the statute. The members of NYBCOICF are large limousine companies (central dispatch facilities) that own less than 50% of their vehicles and receive 90% of their fares as non-cash. Once a limousine company meets these requirements it MUST become a member of the Fund.

Black Car and limousine companies operating outside of New York State are also required to become members of the NYBCOICF if they do work in New York State and meet the criteria outlined in the statute.

More information is available at http://www.nybcf.org/

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required for black car operators as defined in Article 6-F of the Executive law ("The Black Car Law"),whose base is a member in good standing of the Black Car Fund.

Borrowed employees

Workers' Compensation Coverage

A business may not "borrow" employees from another business without each business having New York State workers' compensation insurance coverage in its own legal name. Parent corporations that lend employees to "subsidiary" corporations that the "parent" corporation fully owns must have a workers' compensation policy that lists all the legal entities using employees and must be able to provide proof of workers' compensation coverage for each of the legal entities using employees under their specific Federal Employer Identification Number (FEIN).

The only exception is when a business obtains all of its employees from a Temporary Service Agency (TSA). When a TSA has a full New York State workers' compensation insurance policy and directly pays individuals, provides their direction and control, maintains the ability to hire and fire them and satisfies other factors as defined by case law in determining an employer/employee relationship, the TSA is generally considered the primary employer under the Workers' Compensation Law. A Temporary Service Agency is a business that is classified as a temporary service agency under the business's North American Industrial Classification System (NAICS) code

Disability and Paid Family Leave Benefits Coverage

A business may not "borrow" employees from another business without each business having New York State disability and Paid Family Leave benefits coverage in its own legal name. Parent corporations that lend employees to "subsidiary" corporations that the "parent" corporation fully owns must have a disability and Paid Family Leave policy that lists all the legal entities using employees and must be able to provide proof of disability and Paid Family Leave benefits coverage for each of the legal entities using employees under their specific Federal Employer Identification Number (FEIN).

The only exception is when a business obtains all of its employees from a Temporary Service Agency (TSA). When a TSA has a full New York State disability and Paid Family Leave benefits insurance policy and directly pays individuals, provides their direction and control, maintains the ability to hire and fire them and satisfies other factors as defined by case law in determining an employer/employee relationship, the TSA is generally considered the primary employer under the Workers' Compensation Law. A Temporary Service Agency is a business that is classified as a temporary service agency under the business's North American Industrial Classification System (NAICS) code.

Family members

Workers' Compensation Coverage

Family members providing paid or unpaid services to a for-profit business are counted as employees for workers' compensation coverage purposes.

Please note there could be different coverage requirements for family members providing services in the following situations:

• Farms
• Household Employers

Farms

Workers' Compensation Coverage

Workers' compensation insurance is required for all farms who have employees.

The spouse and minor children (under 18 years old) of a farmer are NOT counted as employees under the WCL as long as they are NOT under an express contract of hire.

If a farm labor contractor recruits or supplies farm laborers for work on a farm, such farm laborers are generally deemed employees of the farmer.

Workers' Compensation Insurance and Farm Labor Contractors

Disability and Paid Family Leave Benefits Coverage

Disability benefits (DB) and Paid Family Leave (PFL) coverage is required for all employees. PFL is generally included as a rider on a DB policy. For new employees, DB/PFL coverage must be obtained within four weeks from the newly hired employee's 30th day of employment.

Note: Some part-time or seasonal employees may qualify for a waiver of PFL coverage. See Opting Out/Waivers for more information.

For-profit businesses

Workers' Compensation Coverage

For Profit Businesses generally include, but are not limited to, sole proprietors, partnerships, LLCs, LLPs, and most corporations.

Under the Workers' Compensation Law (WCL) most individuals providing services to a for-profit business will be considered employees of that business.

An employee is a person (including family members) who performs under the supervision, direction, and control of an employer either on or off their premises. This applies whether the worker is:

• Part-time
• Full-time
• Temporary
• Seasonal
• Casual/ Day Labor
• Leased
• Borrowed
• Unpaid - including volunteers and family members

These employees must be covered by the employer for workers' compensation insurance.

Workers' compensation coverage is not required for partnerships, LLCs, and LLPs that do not have employees. Members and partners are not considered employees for the purposes of obtaining workers' compensation insurance, but may voluntarily cover themselves under a workers' compensation policy.

Workers' compensation coverage is not required for a sole proprietor who does not have employees. However, a sole proprietor may voluntarily cover themselves under a workers' compensation policy.

Workers' Compensation coverage is not required if the business is a one or two person owned corporation, with those individuals owning all of the stock and holding all offices of the corporation (each individual must hold an office and own at least one share of stock). Other than the corporate officer(s), there are no employees, day labor, leased employees, borrowed employees, part-time employees, other stockholders, unpaid volunteers (including family members) or subcontractors.

Workers' Compensation coverage is required if the corporation has more than two corporate officers or more than two shareholders, or where the one or two corporate officers do not own all the shares of stock (each owning at least one share).

Related information

• Ways to Obtain Insurance

Disability and Paid Family Leave Benefits Coverage

For Profit Businesses generally include, but are not limited to, sole proprietors, partnerships, LLCs, LLPs, and most corporations.

Under the Workers' Compensation Law (WCL) most individuals providing services to a for-profit business will be considered employees of that business. An employee is a person (including family members) who performs under the supervision, direction, and control of an employer either on or off their premises. This applies whether the worker is:

• Part-time
• Full-time
• Temporary
• Seasonal
• Casual/ Day Labor
• Leased
• Borrowed
• Unpaid - including volunteers and family members

These employees must be covered by NYS statutory disability and Paid Family Leave benefits insurance four weeks following the 30th day of employment.

Disability and Paid Family Leave benefits coverage is not required for partnerships, LLCs, and LLPs that do not have employees. Members and partners are not considered employees for the purposes of obtaining disability benefits insurance, but may elect to voluntarily cover themselves.

Disability and Paid Family Leave benefits coverage is not required for a sole proprietor who does not have employees. However, a sole proprietor may voluntarily cover themselves under a disability benefits and Paid Family Leave policy.

Disability and Paid Family Leave benefits coverage is not required if the business is a one or two person owned corporation, with those individuals owning all of the stock and holding all offices of the corporation (each individual must hold an office and own at least one share of stock). Other than the corporate officer(s), there are no employees, day labor, leased employees, borrowed employees, part-time employees, other stockholders, unpaid volunteers (including family members) or subcontractors.

Disability and Paid Family Leave benefits coverage is required if the corporation has more than two corporate officers or more than two shareholders, or where the one or two corporate officers do not own all the shares of stock (each owning at least one share).

Related information

• Ways to Obtain Insurance

For-profit corporation with no employees

Workers' Compensation Coverage

Workers' Compensation coverage is not required if the business is a one or two person owned corporation, with those individuals owning all of the stock and holding all offices of the corporation (each individual must hold an office and own at least one share of stock). Other than the corporate officer(s), there are no employees, day labor, leased employees, borrowed employees, part-time employees, other stockholders, unpaid volunteers (including family members) or subcontractors.

Workers' Compensation coverage is required if the corporation has more than two corporate officers or more than two shareholders, or where the one or two corporate officers do not own all the shares of stock (each owning at least one share).

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required if the business is a one or two person owned corporation, with those individuals owning all of the stock and holding all offices of the corporation (each individual must hold an office and own at least one share of stock) with no employees.

Disability and Paid Family Leave benefits coverage is required if the corporation has more than two corporate officers or more than two shareholders, or where the one or two corporate officers do not own all the shares of stock (each owning at least one share).

Foreign government employees

Workers' Compensation Coverage

Workers' Compensation coverage is not required if the business is a one or two person owned corporation, with those individuals owning all of the stock and holding all offices of the corporation (each individual must hold an office and own at least one share of stock). Other than the corporate officer(s), there are no employees, day labor, leased employees, borrowed employees, part-time employees, other stockholders, unpaid volunteers (including family members) or subcontractors.

Workers' Compensation coverage is required if the corporation has more than two corporate officers or more than two shareholders, or where the one or two corporate officers do not own all the shares of stock (each owning at least one share).

Household employers (employers of domestic workers)

Workers' Compensation Coverage

Household employees include certain types of casual labor and domestic workers.

Casual labor

• Workers' Compensation coverage is not required for individuals, including minors, doing yard work or occasional chores in and around a one-family, owner-occupied dwelling.
• Workers' Compensation coverage is required if a minor handles power-driven machinery, including a power lawnmower.
• Workers' Compensation coverage is also required if the chores or jobs are regularly scheduled.

Domestic workers

Domestic workers are defined as chauffeurs, nannies, home health aides, nurses, babysitters, au pairs, maids, cooks, housekeepers, laundry workers, butlers, companions, and gardeners in a private household (12 NYCRR §355).

Workers' Compensation coverage is required if the domestic worker is employed forty or more hours per week by the same employer. Time spent at the residence including sleeping and eating and any additional time spent off premises running errands and performing other duties for the employer count towards the total hours worked per week. Also included in the calculation of hours worked per week are all hours where the employer requires the domestic worker's presence. For example, if the employer goes away for two full days and requires the domestic worker's presence, this counts as 48 hours worked.

Note: Domestic/household workers are not covered under your homeowner's insurance policy's workers' compensation insurance rider. Insurance Law §3420(j)

Workers' Compensation coverage is not required if the only people who work for the household are domestic workers in a private household who individually work less than 40 hours per week for that household and they do not live on premises.

Disability and Paid Family Leave Benefits Coverage

Domestic workers include chauffeurs, nannies, home health aides, nurses, babysitters, au pairs, maids, cooks, housekeepers, laundry workers, butlers, companions, and gardeners working in a private household (12 NYCRR §355).

• Disability and Paid Family Leave benefits coverage is required if the domestic worker is employed 20 or more hours per week by the same employer (including full-time sitters or companions, and live-in maids) and they work 30 or more days in a calendar year for that employer. Time spent at the residence including sleeping and eating and any additional time spent off premises running errands and performing other duties for the employer, count towards the total hours worked per week. Also included in the calculation of hours worked per week are all hours where the employer requires the domestic worker's presence. For example, if the employer goes away for two full days and requires the domestic worker's presence, this counts as 48 hours worked.
• Disability and Paid Family Leave benefits coverage is not required if the only people who work for the household are domestic workers in a private household who individually work less than 20 hours per week for that household and do not live on premises.

Independent contractor

Workers' Compensation Coverage

Construction Industry Fair Play Act

New York State’s Construction Industry Fair Play Act (the Act) took effect on October 26, 2010. For the purposes of workers’ compensation, disability benefits, and Paid Family Leave, the Act applies to all accidents on or after that date.

Any worker who was injured on or after October 26, 2010, while performing services for a contractor, is presumed to be the employee of that contractor for the purposes of workers’ compensation, disability benefits, and Paid Family Leave, subject to the independent contractor test contained in the statute and outlined below.

Under the Act, a person working for an employer in the construction industry is only an independent contractor if they meet a two-part test:

1. An individual is an independent contractor if an employer can prove ALL three of the following criteria:
   1. The individual is free from control and direction in performing their job.
   2. The individual is performing services outside the usual course of business for the employer.
   3. The individual is engaged in an independently established trade, occupation or business that is similar to the service they perform.
2. A sole proprietor, partnership, corporation or other entity is an entity separate from the contractor, only if it meets ALL twelve of the following criteria:
   1. Perform the service free from direction or control, subject only to the right of the contractor to specify the desired result
   2. Is not subject to cancellation when its work with the contractor ends
   3. Has a substantial investment of capital in the entity beyond ordinary tools and equipment and a personal vehicle
   4. Owns the capital goods, gains the profits and bears the losses of the entity
   5. Makes its services available to the general public or business community on a regular basis
   6. Includes the services provided on a federal income tax schedule as an independent business
   7. Perform the services under the entity's name
   8. When the services being provided require a license or permit, the business entity obtains and pays for the license or permit in the business entity's name;
   9. Furnishes the tools and equipment necessary to provide the service
   10. Hire its own employees without contractor approval, pays the employees without reimbursement from the contractor and reports the employees' income to the Internal Revenue Service
   11. Has the right to perform similar services for others on whatever basis and whenever it chooses
   12. Does not represent the entity or the employees of the entity as its own employees to its customers

Transportation Industry Fair Play Act

Under the Commercial Goods Transportation Industry Fair Play Act, a driver who possesses a state-issued driver's license and who transports goods in the state of New York while operating a commercial motor vehicle as defined in Labor Law Section 862-a(3) is presumed to be the employee of a commercial goods transportation contractor who compensates the driver. The driver is only considered an independent contractor if they meet a two-part test:

1. A driver is an independent contractor if the alleged employer is required to report payment for their services on a federal income tax Form 1099 (if required by law), and ALL three of the following criteria are met:
   1. Driver is free from control and direction in performing their job
   2. Driver performs services outside the usual course of business for the employer
   3. Driver is engaged in an independently established trade, occupation or business that is like the service they perform
2. A sole proprietor, partnership, firm, corporation limited liability company, association, or other legal entity that may also be considered a commercial goods transportation contractor is a separate business entity only if it meets ALL eleven of the following criteria:
   1. Perform the service free from the direction or control over the means and manner of providing the service, subject only to the right of the commercial goods transportation contractor to specify the desired result or federal rule or regulation
   2. Is not subject to cancellation or destruction when its work with the commercial goods transportation contractor ends
   3. Has a substantial investment of capital in the entity, including but not limited to ordinary tools and equipment
   4. Owns or leases the capital goods and gains the profits and bears the losses of the entity
   5. Has the option to make its services available to the general public or others not a party to the business entity's written contract set forth in item seven in this list, on a regular basis
   6. Provides services reported on a federal income tax Form 1099, if required by law
   7. Perform the services pursuant to a written contract, under the entity's name, specifying that it is an independent contractor or a separate business entity from the commercial goods transportation contractor
   8. Pays for any required license or permit in the entity's name or where permitted by law, pays for reasonable use of the commercial goods transportation contractor's license or permit
   9. Hires its own employees without the commercial goods transportation contractor's approval, subject to reimbursement from the commercial goods transportation contractor
   10. Is not required by the commercial goods transportation contractor to represent itself as an employee of the commercial goods transportation contractor to its customers
   11. Has the right to perform similar services for others on whatever basis and whenever it chooses

All other industries

An individual outside the construction and transportation industries may be an independent contractor if they:

1. Perform the service free from direction or control, subject only to the right of the contractor to specify the desired result
2. Obtained their own Federal Employer Identification Number (FEIN) or have filed business or self-employment income tax returns based on work or service performed in the previous calendar year,
3. Maintain a separate business establishment,
4. Perform work different from that of the hiring business and works for other businesses,
5. Are responsible for performing satisfactorily under a specific contract and is in a position to succeed or fail if the business' expenses exceed its income,
6. Obtain a liability insurance policy (and if appropriate, workers' compensation and disability benefits insurance policies) under its own legal business name and federal employer identification number,
7. Have recurring business liabilities and obligations,
8. Advertise their own business,
9. Provide all equipment and materials necessary to fulfill the contract, or
10. Work under their own operating permit, contract or authority.

A business cannot require employees working for that business to obtain their own workers' compensation insurance policy or contribute towards a workers' compensation insurance policy.

However, a business may require an independent business that has its own employees to obtain a workers' compensation insurance policy if the independent business is working as a subcontractor. An independent business usually has characteristics such as media advertising, commercial telephone listing, business cards, business stationary or forms, its own Federal Employer Identification Number (FEIN), working under its own permits or operating authority, business insurance (liability & WC), and/or maintaining a separate establishment. The independent business has a significant investment in facilities and means of performing work.

In many instances, individuals alleged to be subcontractors have been determined by the Board, acting in its adjudicatory capacity, to be employees when such individuals have been injured and have filed claims against the general contractor. As a result, insurance carriers often assess general contractors premiums for coverage of all "subcontractors" on the job site, unless the subcontractors furnish proof that they have their own workers' compensation insurance policy. Accordingly, general contractors routinely require that subcontractors provide proof of their own workers' compensation coverage in order to co-work on the job. This results in many sole proprietors, partnerships, and one or two-person owned corporations with no employees who are not otherwise legally required to acquire a workers' compensation policy, being required to purchase a policy (and include themselves in that policy) in order to work for a particular general contractor.

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required for independent contractors because they are not employees as defined in the Disability Benefits Law. The following factors are used to determine whether an individual, outside the construction and transportation industry, is an independent contractor. An individual may be an independent contractor if they:

1. obtained their own Federal Employer Identification Number (FEIN) or have filed business or self-employment income tax returns based on work or service performed in the previous calendar year.
2. maintains a separate business establishment;
3. performs work different from that of the hiring business and works for other businesses;
4. is responsible for performing satisfactorily under a specific contract and is in a position to succeed or fail if the business' expenses exceed its income;
5. has appropriate liability, workers' compensation, and disability benefits insurance policies under its own legal business name and FEIN
6. has recurring business liabilities and obligations;
7. advertises their own business;
8. provides all equipment and materials necessary to fulfill the contract;
9. controls the time and way the work is done; and
10. works under their own operating permit, contract or authority.

Jockey fund

Workers' Compensation Coverage

A jockey, apprentice jockey, or exercise person performing services for an owner or trainer in connection with the training or racing of a thoroughbred horse at a facility of a racing association or corporation subject to article two or four of the racing, pari-mutuel wagering and breeding law and subject to the jurisdiction of the New York State Racing and Wagering Board, is regarded as the "employee" of The New York Jockey Injury Compensation Fund, Inc. Such individual is also considered the employee of all owners and trainers who are licensed or required to be licensed under article two or four of the racing, pari-mutuel wagering and breeding law at the time of any occurrence for which workers' compensation benefits are payable for such jockey, apprentice jockey or exercise person.

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is required for all employees in the horse racing industry except as indicated below.

Disability and Paid Family Leave benefits coverage is not required for jockeys, apprentice jockeys, exercise persons, employees of trainers or owners who are licensed under Article 2 or Article 4 of the racing, pari-mutuel wagering and breeding law and who are covered by the New York Jockey Injury Fund, Inc. for workers' compensation, as they are excluded from the definition of employees for disability and Paid Family Leave benefits.

Leased employees

Workers' Compensation Coverage

Professional employer organizations (PEO) and leased employees

Workers' compensation coverage is required for employees that are leased by their employer. An employee is generally leased when the employer recruits and hires its employees and contracts with the leasing firm (PEO) to handle the payroll, taxes and benefit packages. Leasing firms (PEOs) must be licensed by the New York State Department of Labor. For more information regarding the leasing firm (PEO) and employer relationship see Article 31 section 922 of the Labor Law.

Currently, clients of PEOs may be covered by either of the following methods:

• Each client of a leasing firm may purchase its own workers' compensation insurance policy to cover its leased employees, or
• The PEO may obtain a workers' compensation insurance policy in the name of the client which would cover the leased employees only.

Both of the methods listed above require that proof of coverage be electronically submitted by the insurance carrier using the client legal entity name and FEIN. Individuals performing the administrative services of the PEO are counted as employees of the PEO.

NOTICE TO EMPLOYERS - Employers are responsible for covering "ALL" of their employees. If the PEO Is providing coverage for the leased employees the employer may have to obtain a separate policy to cover employees that are employed directly by the employer.

Disability and Paid Family Leave Benefits Coverage

Professional employer organizations (PEO) and leased employees

Disability and Paid Family Leave is required for employees that are leased by their employer. A PEO assumes a dual employer relationship with their client. The client generally recruits and hires its employees and contracts with the leasing firm to handle the payroll, taxes and benefit packages for its employees. The PEO must be licensed by the New York State Department of Labor.

Currently, clients of PEOs may be covered by either of the following methods:

• Each client of a leasing firm may purchase its own disability and Paid Family Leave policy to cover its leased employees and any direct employees or
• The PEO may obtain a disability and Paid Family Leave insurance policy in the name of the client which would cover the leased employees only. The coverage must then be filed electronically by the insurance carrier using the Federal Employer Identification Number (FEIN #) of the client. The coverage should not be filed using the PEO's FEIN #, name or address.

NOTICE TO EMPLOYERS - Employers are responsible for covering "ALL" of their employees. If the PEO Is providing coverage for the leased employees the employer may have to obtain a separate DB/PFL policy to cover employees that are employed directly by the employer.

The professional employer organization (PEO)

Disability and Paid Family Leave benefits coverage is required for individuals performing the administrative services of the PEO. Leased employees used by the clients of the PEO are NOT considered employees of the PEO for disability and Paid Family Leave benefits.

Licensed insurance agents

Workers' Compensation Coverage

Workers' Compensation coverage is not required for certain Licensed Insurance Agents or Brokers if they meet all of the following requirements:

• has income based upon sales and not on the number of hours worked;
• is not a life insurance agent receiving a training allowance subsidy;
• has entered into a written contract that outlines the services that they are to perform – this contract may be terminated by either party at any time upon notice given to the other party;
• can work any hours they choose;
• incur their own expenses including automobile, travel and entertainment (office facilities and supplies may be provided by real estate firm); and
• shall NOT be treated as an employee for State and Federal tax purposes (other than FICA that is required for full time life insurance agents).

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required for a licensed insurance agent if:

1. Substantially all compensation for services provided is directly related to sales or other output rather than the number of hours worked;
2. The agent is not a life insurance agent receiving a training allowance subsidy described in section 4228 of the Insurance Law;
3. Services are performed pursuant to a written contract between the agent and the party for whom services are performed;
4. The written contract contains these provisions:
• The agent is an independent contractor;
• The agent will be paid a commission on their gross sales, that shall be directly related to sales or other output, with no relation to hours worked, and shall not be treated as an employee for tax purposes;
• The agent may work any hours they choose;
• The agent may work out of a personal office or home, or out of the office of the person for whom services are performed;
• The person for whom services are performed may provide office facilities, clerical support, and supplies for agent's use, but the agent must bear any other expenses including travel and entertainment expenses;
• Both parties must comply with all requirements of Article-21 of the Insurance Law, but compliance shall not affect the agent's status as an independent contractor;
• The contract may be terminated by either party at any time with notice given to the other.

For a complete description of the written contract requirements, refer to WCL § 201(6)(A).

Licensed Real Estate Agents

Workers' Compensation Coverage

Workers' compensation coverage is not required for a licensed real estate agent if:

1. Substantially all compensation for services provided is directly related to sales or other output rather than the number of hours worked;
2. The services performed are pursuant to a contract between the real estate agent and the person for whom services are provided.
3. The written contract contains these provisions;
   1. The real estate agent is an independent contractor;
   2. The agent will be paid a commission on personal gross sales, that shall be directly related to sales or other output, with no relation to hours worked, and shall not be treated as an employee for tax purposes;
   3. The agent may work any hours they choose;
   4. The agent may work out of a personal own office or home, or out of the office of the person for whom services are performed;
   5. The agent is free to engage in outside employment;
   6. The person for whom services are performed may provide office facilities, clerical support, and supplies for agent's use, but the agent must bear any other expenses including travel and entertainment expenses;
   7. Both parties must comply with the requirements of Article 12-A of the Real Property law, but compliance shall not affect the real estate agent's status and an independent contractor;
   8. The contract may be terminated by either party at any time with notice given to the other.

For a complete description of the written contract requirements, refer to WCL § 2(4).

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required for a licensed real estate agent if:

1. Substantially all compensation for services provided is directly related to sales or other output rather than the number of hours worked;
2. The services performed are pursuant to a contract between the real estate agent and the person for whom services are provided.
3. The written contract contains these provisions;
1. The real estate agent is an independent contractor;
2. The agent will be paid a commission on their gross sales, that shall be directly related to sales or other output, with no relation to hours worked, and shall not be treated as an employee for tax purposes;
3. The agent may work any hours they choose;
4. The agent may work out of a personal office or home, or out of the office of the person for whom services are performed;
5. The agent is free to engage in outside employment;
6. The person for whom services are performed may provide office facilities, clerical support, and supplies for agent's use, but the agent must bear any other expenses including travel and entertainment expenses;
7. Both parties must comply with the requirements of Article 12-A of the Real Property law, but compliance shall not affect the real estate agent's status and an independent contractor;
8. The contract may be terminated by either party at any time with notice given to the other.

For a complete description of the written contract requirements, refer to WCL § 201(6)(A).

Media Sales Representatives

Workers' Compensation Coverage

A media sales representative is a contractor engaged in the sale or renewal of magazine subscriptions or the sale or renewal of magazine advertising space who receive no direction on how they perform services, are in control of their own work schedules, and who may refuse work assignments.

Workers' compensation coverage is not required for media sales representatives if:

1. Substantially all compensation for services provided is directly related to sales or other productivity rather than number of hours worked;
2. The sales representative is incorporated under New York State law and solely responsible for all workers' compensation premiums;
3. Services are performed pursuant to a written contract between the media sales representative and the party for whom services are performed; and
4. The written contract contains these provisions:
   1. The media sales representative is an independent contractor;
   2. Any fees will be commission based on the fixed rate outlined in the contract, there will be no compensation related to the number of hours worked, and the sales representative will not be treated as an employee for federal and state tax purposes;
   3. The media sales representative may work any hours, subject to limited restrictions;
   4. The media sales representative may work anywhere other than on the premises of the person for whom services are performed;
   5. The person for whom services are performed is not responsible for any reimbursement expenses other than those outlined in the written contract;
   6. The person for whom the services are performed and the media sales representative must comply with all articles of labor law that apply to their work, except article eighteen.
   7. The contract may be terminated by the media sales representative at any time with two weeks' notice given to the person for whom services are performed.

For a complete description of the written contract requirements, refer to WCL §2(4).

Disability and Paid Family Leave Benefits Coverage

A media sales representative is a contractor engaged in the sale or renewal of magazine subscriptions or the sale or renewal of magazine advertising space who receive no direction on how they perform services, are in control of their own work schedules, and who may refuse work assignments.

Disability benefits coverage is not required for media sales representatives if:

1. Substantially all compensation for services provided is directly related to sales or other productivity rather than number of hours worked;
2. The sales representative is incorporated under New York State law and solely responsible for all workers' compensation premiums
3. Services are performed pursuant to a written contract between the media sales representative and the party for whom services are performed; and
4. The written contract contains these provisions:
   • The media sales representative is an independent contractor;
   • Any fees will be commission based on the fixed rate outlined in the contract, there will be no compensation related to the number of hours worked, and the sales representative will not be treated as an employee for federal and state tax purposes;
   • The media sales representative may work any hours, subject to limited restrictions;
   • The media sales representative may work anywhere other than on the premises of the person for whom services are performed;
   • The person for whom services are performed is not responsible for any reimbursement expenses other than those outlined in the written contract;
   • The person for whom the services are performed and the media sales representative must comply with all articles of labor law that apply to their work, except article eighteen.
   • The contract may be terminated by the media sales representative at any time with two weeks' notice given to the person for whom services are performed.

For a complete description of the written contract requirements, refer to WCL § 201(6)(A).

Native American enterprises

Workers' Compensation Coverage

Workers’ Compensation insurance coverage is not required for Native American enterprises owned by the Native American tribe itself (i.e. Casinos). Native Americans and non-Native Americans working at the enterprise may be covered voluntarily.

Workers’ Compensation insurance coverage is not required for enterprises that are not owned by the tribe; but are instead owned by an individual, partnership, corporation etc.; and whose employees are working solely on a Native American reservation. Native Americans and non-Native Americans working at the enterprise may be covered voluntarily.

Any enterprise not owned by the Native American tribe itself that is working in New York State outside a Native American reservation must abide by the regular New York State coverage requirements for workers’ compensation insurance.

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits insurance coverage is not required for Native American enterprises owned by the Native American tribe itself (i.e. Casinos). Native Americans and non-Native Americans working at the enterprise may be covered voluntarily.

Disability and Paid Family Leave benefits insurance coverage is not required for enterprises that are not owned by the tribe; but are instead owned by an individual, partnership, corporation etc.; and whose employees are working solely on a Native American reservation. Native Americans and non-Native Americans working at the enterprise may be covered voluntarily.

Any enterprise not owned by the Native American tribe itself that is working in New York State outside a Native American reservation must abide by the regular New York State coverage requirements for disability and Paid Family Leave benefits insurance.

New York Employers Working Outside New York State

Workers' Compensation Coverage

Generally, a New York State workers' compensation policy covers all of a firm's employees who are located within New York State. That policy also covers employees that have incidental travel and temporary work assignments outside of New York State for New York workers' compensation insurance benefits if those employees are injured outside of New York State. In some cases, an employee whose work site is located outside the state but whose employer's office is located in New York State, may be entitled to collect workers' compensation benefits in New York State. The Board may determine that the claim is subject to New York workers' compensation benefits if the employer directs and controls the out-of-state employees' work activities from the New York office, or the employer issues paychecks from the New York office.

Due to every state and nation having different thresholds as to when an outside company working in their jurisdiction needs their specific coverage, New York employers working outside of New York State, even temporarily, should check for the local workers' compensation requirements in each state or nation where the employer is conducting business.

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits insurance coverage is not required for Native American enterprises owned by the Native American tribe itself (i.e. Casinos). Native Americans and non-Native Americans working at the enterprise may be covered voluntarily.

Disability and Paid Family Leave benefits insurance coverage is not required for enterprises that are not owned by the tribe; but are instead owned by an individual, partnership, corporation etc.; and whose employees are working solely on a Native American reservation. Native Americans and non-Native Americans working at the enterprise may be covered voluntarily.

Any enterprise not owned by the Native American tribe itself that is working in New York State outside a Native American reservation must abide by the regular New York State coverage requirements for disability and Paid Family Leave benefits insurance.

Nonprofit entities

Workers' Compensation Coverage

Nonprofit entities that are compensating individuals for their services are required to obtain workers' compensation coverage for all employees with the following exceptions:

• Clergy or members of religious orders performing only religious duties (WCL § 3 Group 18).
• Members of supervised amateur athletic activities operated on a nonprofit basis, provided they are not otherwise engaged or employed by any person, firm, or corporation participating in such athletic activity (WCL § 3 Group 18).
• People engaged in a teaching capacity in or for a nonprofit institution designated under the IRS tax code as a religious, charitable, or educational organization. Teachers must only be performing teaching duties to be exempt from coverage.
• Persons receiving charitable aid from a religious or charitable institution who perform work in return for such aid and who are not under any express contract of hire, and certain persons receiving rehabilitation services in a sheltered workshop.
• People engaged in a non-manual capacity for a nonprofit institution designated under the IRS tax code as a religious, charitable, or educational organization.
• Compensated executive officers of a not-for-profit corporation or unincorporated association are exempt, if the institution is designated under the IRS tax code as a religious, charitable, or educational organization and they do not perform any manual labor.

Disability and Paid Family Leave Benefits Coverage

Nonprofit entities that are compensating individuals for their services are required to obtain disability and paid family leave benefits coverage for all employees with the following exceptions:

• Clergy or members of religious orders performing only religious duties (WCL § 3 Group 18).
• People engaged in a professional¹ or teaching capacity in or for a nonprofit institution designated under the IRS tax code as a religious, charitable, or educational organization. Teachers must only be performing teaching duties to be exempt from coverage.
• Persons receiving charitable aid from a religious or charitable institution who perform work in return for such aid and who are not under any express contract of hire, and certain persons receiving rehabilitation services in a sheltered workshop.
• Compensated executive officers of a not-for-profit corporation or unincorporated association are exempt, if the institution is designated under the IRS tax code as a religious, charitable, or educational organization.

Individuals who volunteer their services for nonprofit organizations and receive no compensation do not require disability and paid family leave benefits coverage.

Footnotes

¹ Professional Capacity

A person engaged in a "professional capacity" exercises discretion and judgment rather than outside supervision in work that is predominantly intellectual and varied in character.

A person is engaged in a "professional capacity" when:

• Their primary work requires knowledge of an advanced field of science or learning, usually earned through specialized intellectual instruction or study; or
• They do original and creative work in a recognized artistic field that depends primarily on their invention, imagination or talent

Back

Nonprofit entities with no employees

Workers' Compensation Coverage

Workers' Compensation coverage is not required for a nonprofit entity that is not compensating individuals (including executive officers) for their services. Please note that compensation includes stipends, room and board, and other "perks" that have monetary value. Money used solely to offset expenses incurred while performing activities for the nonprofit are not counted as stipends.

Workers' Compensation coverage is not required for a nonprofit that is designated under the IRS tax code as a religious, charitable, or educational organization if there are no employees other than compensated executive officers who do not perform manual labor.

Workers' Compensation coverage is required for a nonprofit corporation or unincorporated association that is not classified as religious, charitable, or educational (as designated under the IRS tax code) if there are compensated executive officers.

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave Benefits coverage is not required for a nonprofit entity that is not compensating individuals (including executive officers) for their services. Please note that compensation includes stipends, room and board, and other "perks" that have monetary value. Money used solely to offset expenses incurred while performing activities for the nonprofit are not counted as stipends.

Disability and Paid Family Leave Benefits coverage is not required for a nonprofit that is designated under the IRS tax code as a religious, charitable, or educational organization if there are no employees other than compensated executive officers.

Disability and Paid Family Leave Benefits coverage is required for a nonprofit corporation or unincorporated association that is not classified as religious, charitable, or educational (as designated under the IRS tax code) if there are compensated executive officers.

Out-of-state employers with employees working in NYS

Workers' Compensation Coverage

All out-of-state employers with employees or subcontractors working in New York State are required to carry a New York State workers' compensation insurance policy.

An employer has a full, statutory New York State Workers' Compensation insurance policy when New York is listed in "Item 3A" on the Information Page of the employer's workers' compensation insurance policy.

Full New York State workers' compensation coverage required

An out-of-state employer with an individual or individuals working in New York State is required to have a full, statutory New York State workers' compensation insurance policy if that employer, as defined in the Workers’ Compensation Law (WCL), meets ANY of the following criteria:

• The employer is required to register with the New York State Department of Labor and pay unemployment insurance for any period in question.
• The employer has a permanent physical location in New York or has employees whose primary work location is in New York.
• The employer is operating in New York under a permit, contract, or license granted by the State of New York, its counties or any municipality as defined under §57 of the WCL.
• The employer is working as a contractor/general contractor/subcontractor on a construction project in New York.
• In the previous year, the employer had employees physically in New York for
• at least 40 hours of every week for a period of longer than two consecutive weeks; or
• had employees present in New York for 25 or more individual days (e.g., five employees working for five days in New York equals 25 individual employee days).

Employees traveling through the New York State not stopping for deliveries, pick-ups, or other work are not deemed to have worked a day in the State. An employer that has reason to know that it will meet these criteria in the current year, even if it has not done so in the prior year, must obtain the required coverage.

If an out-of-state employer with an individual or individuals working in New York State meets any of the above requirements, New York must be listed on "Item 3A" on the Information Page of an employer's workers' compensation insurance policy. This means that the employer is fully covered under the WCL.

Full New York State workers' compensation coverage NOT required, 3C coverage acceptable

Employees of out-of-state employers are not deemed to have worked a day in New York State and out-of-state employers will not be required to provide full, statutory coverage for employees

• attending meetings, seminars, conferences or conventions in New York State infrequently (not more than one per month) or
• traveling through New York State, not stopping for deliveries, pick-ups, or other work.

The employer must have coverage for workers' compensation as required under the laws of its state, and New York must be listed in "Item 3C" on the Information Page of the employer's workers' compensation insurance policy.

If the insurance carrier writing the out-of-state employer's workers' compensation insurance policy is not authorized to write workers' compensation and employers' liability coverage in New York State by the NYS Department of Financial Services, for the 3C coverage to comply with this policy, the insurance carrier must have completed, signed and filed with the Chair, Form C-105.11, Consent to NYS Workers' Compensation Board Jurisdiction for Non-New York Licensed Insurers (3C Coverage).

Insurers Authorized to Use 3C Coverage

Please contact the Board's Bureau of Compliance at (866) 298-7830 if you have any questions regarding these requirements.

Related information

• Obtaining Insurance
• Workers' Compensation Coverage Requirements for Government Issued Permits, Licenses and Contracts
• Workers' Compensation Coverage for Out-of-State Employers with Employees Who Live In NYS, But Work Elsewhere
• Consent to NYS Workers' Compensation Board Jurisdiction for non-New York Licensed Insurers 3C Coverage (Form C-105.11)
• Out-of-State Employers with Employees Who Work in New York State - Disability and Paid Family Leave Benefits Coverage Requirements

Disability and Paid Family Leave Benefits Coverage

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.

Out-of-state employers with employees who live in NYS, but work elsewhere

Workers' Compensation Coverage

When a business whose only locations are outside New York State has employees who reside in New York State, that business is not required to carry New York State workers' compensation insurance as long as its employees who live in New York State do not do any work in New York State for that business and the employees do not receive, in their homes, any direction and control from that employer.

Disability and Paid Family Leave Benefits Coverage

Many businesses whose only locations are outside New York State have employees working for them who live in New York State. These employees, who are NY residents, commute to work to their employer's out-of-state business locations. Out-of-state employers having employees that just live in New York State and commute to work at a company location outside New York State are not required to carry New York State disability and paid family leave benefits insurance.

Partnerships, limited liability companies (LLCs) or a limited liability partnerships (LLPs)

Workers' Compensation Coverage

Workers’ compensation coverage IS NOT required for partnerships, LLCs, and LLPs that do not have employees. Members and partners are not considered employees for the purposes of obtaining workers' compensation insurance, but may voluntarily cover themselves under a workers' compensation policy.

Workers’ compensation coverage is required for Partnerships, LLCs, LLPs with employees, including part-time employees, borrowed employees, leased employees, family members, and volunteers (WCL §3 Groups 1-14-a).

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required for partnerships, LLCs, and LLPs that do not have employees.

Disability and Paid Family Leave benefits coverage is required for partnerships, LLCs, LLPs with employees, including part-time employees, borrowed employees, leased employees, family members, and volunteers.

Members and partners are not considered employees for the purposes of obtaining disability and Paid Family Leave benefits insurance, but may voluntarily cover themselves under a disability and Paid Family Leave benefits policy.

Sole proprietorships

Workers' Compensation Coverage

Workers' compensation coverage is not required for a sole proprietor who does not have employees. However, a sole proprietor may voluntarily cover themselves under a workers' compensation policy.

Workers' compensation coverage is required for sole proprietors with employees, including part-time employees, borrowed employees, leased employees, family members, and volunteers (WCL §3 Groups 1-14-a).

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is not required for sole proprietorships that do not have employees.

Disability and Paid Family Leave benefits coverage is required for sole proprietorships with employees, including part-time employees, borrowed employees, leased employees, family members, and volunteers.

The sole proprietor is not considered an employee for the purposes of obtaining disability and Paid Family Leave benefits insurance, but may voluntarily cover themselves under a disability and Paid Family Leave benefits policy.

Spouse of employer

Workers' Compensation Coverage

Workers' Compensation Coverage is required for spouses providing paid or unpaid services to a for-profit business as they are considered employees under the Workers' Compensation Law (regular owner/officer exclusions apply).

Disability and Paid Family Leave Benefits Coverage

The spouse of an employer must be covered by New York State disability benefits unless a spousal exclusion form (DB-212.5) is filed.

Sole proprietorships, regular partnerships, individual trustees, individual receivers and legal representatives may be eligible for spousal exemptions from the coverage requirements under the NYS Disability and Paid Family Leave Benefits Law. Such election shall be final and binding upon the spouse named in the notice until revoked by the employer. To revoke the election to exclude a spouse from coverage under the NYS Disability and Paid Family, the employer must notify both the Board and their carrier with an updated Form DB-212.5.

Corporations, LLCs, LLPs, LPs, PLLCs, PLLPs, RLLCs, RLLPs, Joint Ventures, associations, unions, and non-profits are NOT eligible for spousal exemptions.

Students - elementary and high school students; student interns

Workers' Compensation Coverage

Student interns are individuals who provide services to gain work experience.

Workers' Compensation coverage is required for student interns (paid or unpaid) who provide services to a for-profit business, a nonprofit organization, or a government agency.

Whether a student intern is considered an employee depends on various factors, including but not limited to the financial benefit to the student intern (such as tuition credit) and the degree of control exercised by the organization. Workers' Compensation Law Judges have explicitly ruled that the training and experience gained by unpaid student interns is of value to the intern and equivalent to wages.

Exception: Student interns (paid or unpaid) who are engaged in a teaching or non-manual capacity in or for a religious, charitable or educational institution (as designated under the IRS tax code) are exempt from mandatory coverage, but can be covered voluntarily.

Manual labor includes but is not limited to such tasks as:

• filing
• carrying materials such as pamphlets, binders, or books
• cleaning such as dusting or vacuuming
• playing musical instruments
• moving furniture
• shoveling snow
• mowing lawns
• construction of any sort

Disability and Paid Family Leave Benefits Coverage

Elementary and high school students

Disability and Paid Family Leave benefits coverage is not required for students in elementary or secondary school who work during the school year or during regular vacation periods as a part-time worker, because they are excluded from the definition of "employment" under the NYS Disability and Paid Family Leave Benefits Law.

Student interns

Disability benefits with paid family leave coverage is required for student interns (paid or unpaid) who provide services to a for-profit business, a nonprofit organization, or a government agency.

Exception: Student interns who are engaged in a teaching capacity in or for a religious, charitable or educational institution (as designated under the IRS tax code) are exempt from mandatory coverage, but can be covered voluntarily.

Taxi/Livery

Workers' Compensation Coverage

Most taxi cab operators are considered employees

A taxi driver, who does not own the taxi, is generally considered an employee. However, workers' compensation is not required if the taxi driver leases the taxi from a person who personally and regularly operates the taxi (40 or more hours per week), the taxi driver is not an employee of the taxi owner unless the taxi owner controls the taxi driver (directs, supervises, or has the power to hire or fire).

For Workers Compensation purposes ONLY, any independent livery base in New York City, Nassau and Westchester Counties must provide coverage for these drivers through membership in the Independent Livery Drivers Benefit Fund or by obtaining a full New York workers' compensation insurance policy. Contact the Independent Livery Driver Benefit Fund to obtain coverage.

Non-exempt office staff and dispatchers must also be covered by a full New York workers' compensation insurance policy. WCL §2[3 & 4], WCL §18-c.

Disability and Paid Family Leave Benefits Coverage

Most taxi cab operators are considered employees

A taxi driver, who does not own the taxi, is generally considered an employee. However, disability and paid family leave benefits is not required if the taxi driver leases the taxi from a person who personally and regularly operates the taxi (40 or more hours per week), the taxi driver is not an employee of the taxi owner unless the taxi owner controls the taxi driver (directs, supervises, or has the power to hire or fire).

Disability and Paid Family Leave benefits coverage is not required for drivers in Westchester, Nassau and New York City who are affiliated with a base member of the Independent Livery Drivers Benefit Fund defined in Article 6-G of the Executive Law.

Unions

Workers' Compensation Coverage

All for-profit unions in New York State need coverage - no exceptions.

A union that is established as a nonprofit entity and pays salaries and/or stipends to anyone, including its union officers and/or shop stewards, is required to obtain a New York State workers' compensation insurance policy in that union's name.

If a union is established as a nonprofit entity and does not pay salaries and/or stipends to anyone, then that union is exempt from New York State workers' compensation insurance requirements.

Money used solely to offset expenses incurred while performing activities for the nonprofit are not counted as stipends.

Disability and Paid Family Leave Benefits Coverage

Disability and Paid Family Leave benefits coverage is required for all for-profit unions in New York State with no exceptions.

A union that is established as a nonprofit entity and pays salaries and/or stipends to anyone, including its union officers and/or shop stewards, is required to obtain a disability and Paid Family Leave benefits insurance policy in that union's name.

If a union is established as a nonprofit entity and does not pay salaries and/or stipends to anyone, then that union is not required to obtain New York State disability and Paid Family Leave benefits insurance requirements.

Money used solely to offset expenses incurred while performing activities for the nonprofit are not counted as stipends.

Voluntary coverage

Workers' Compensation Coverage

Unpaid and uncompensated volunteers doing charitable work for a nonprofit organization are not considered employees and do not have to be covered by a workers' compensation policy. Please note that compensation includes stipends, room and board, and other "perks" that have monetary value. (Stipends used solely to offset expenses incurred while performing activities for the nonprofit are not counted as stipends.)

For-profit business entities cannot have "volunteers" doing work for the business. These individuals are employees and must be covered.

Volunteer firefighters and volunteer ambulance workers are provided benefits for death or injuries suffered in the line of duty under the Volunteer Firefighters' Benefit Law and Volunteer Ambulance Workers' Benefit Law.

Disability and Paid Family Leave Benefits Coverage

Voluntary coverage may be obtained by public and private employers for their compensated employees in New York State employments for whom disability benefits are not required. Employers who wish to provide voluntary coverage must complete an application and, upon approval of the chair, the employer is a covered employer subject to the provisions of the Disability and Paid Family Leave Benefits Law.

Private employers

Private employers may apply to provide voluntary coverage by filling out Employer's Application for Voluntary Coverage (No Employee Contribution) (Form DB-135) or Employer's Application for Voluntary Coverage for Class of Employees For Whom Disability Benefits Are Not Required by Law (Employee Contribution) (Form DB-136). Note, private employers that choose to provide disability benefits also elect to provide Paid Family Leave benefits. One may not be provided without the other.

Public employers

Public employers may apply to provide voluntary disability benefits coverage by filling out Employer's Application for Voluntary Coverage (No Employee Contribution) - Form DB-135 or Employer's Application for Voluntary Coverage for Class of Employees For Whom Disability Benefits Are Not Required by Law (Employee Contribution) - Form DB-136.

Public employers may also provide voluntary Paid Family Leave coverage by filling out for Employer's Application for Voluntary Coverage (No Employee Contribution) - Form PFL-135 or Employer's Application for Voluntary Coverage (Employee Contribution Required) - Form PFL-136) (employee contribution).

Public employers, unlike private, may choose to provide Paid Family Leave and/or disability benefits coverage.

Discontinue voluntary coverage

If an employer wishes to discontinue voluntary coverage, they must provide ninety (90) days written notice to the Chair and to the employees, with provisions made for the payment of obligations incurred on and prior to the effective termination date. Voluntary coverage must be maintained for no less than one year.