N.Y. LAB Law § 512

§ 512. Employer. 1. "Employer" includes the state of New York and\nother governmental entities and any Indian tribe as defined in section\nfive hundred sixty-six of this article and any person, partnership,\nfirm, association, public or private, domestic or foreign corporation,\nthe legal representatives of a deceased person, or the receiver,\ntrustee, or successor of a person, partnership, firm, association,\npublic or private, domestic or foreign corporation.\n 2. For purposes of this article, the term "employer" includes the\nnon-profit organization or governmental entity designated as liable for\ncontributions under this article for all services performed by\nindividuals who are enrolled participants in a summer youth employment\nprogram conducted and funded pursuant to title II, part B of the Federal\nJob Training Partnership Act. The designation shall be made in writing\nby the administrative entity for the service delivery area established\npursuant to said federal act in which the summer youth employment\nprogram is operated, and shall become effective upon filing with the\ncommissioner.\n 3. For the purpose of complying with the requirements of the federal\npersonal responsibility and work opportunity reconciliation act, public\nlaw 104-193, the term "labor organizations" shall have the meaning given\nsuch term in section two (5) of the national labor relations act, and\nincludes any entity (also known as a "hiring hall") which is used by the\norganization and any employer to carry out requirements of an agreement\nbetween the organization and the employer described in section eight\n(f)(3) of such act. Such "labor organizations" shall be considered\nemployers for the purpose of submitting information to the "statewide\nwage reporting system" as provided in section one hundred seventy-one-a\nof the tax law.\n 4. Whenever the commissioner determines that services performed by an\nindividual constitute employment but the supervision, direction and\ncontrol are exercised by one or more entities, and one entity places the\nindividual with, or provides the individual to, another entity to\nperform the services, the entity that pays the individual for the\nservices shall be the employer under this article unless by contract the\nindividual is specified to be the employee of another entity, in which\ncase the other entity shall be the employer. Whenever such employer is\nreplaced by another entity such replacement shall be considered a\ntransfer pursuant to section five hundred eighty-one of this article.\nThis subdivision shall not apply to a payroll agency that the\ncommissioner determines provides payroll services on behalf of another\nemployer.\n