N.Y. LAB Law § 561

§ 561. Voluntary election. 1. Employer. Any employer not otherwise\nliable for contributions under this article as an employer may become\nliable therefor\n (a) as of the first day of any calendar quarter, provided\n (1) he files an application with the commissioner to elect coverage\nfor at least the unexpired portion of the calendar year in which such\ncoverage is to commence and the following calendar year;\n (2) such application is filed on or before the last day of the\ncalendar quarter in which coverage is to commence; and\n (3) the commissioner approve such application in writing;\n (b) as of the date on which he acquired the organization, trade or\nbusiness, in whole or in part, of another employer who is liable for\ncontributions, provided\n (1) he files an application with the commissioner to elect coverage\nfor at least the unexpired portion of the calendar year in which such\nacquisition occurs and the following calendar year;\n (2) such application is filed within thirty days following the end of\nthe calendar quarter in which such acquisition occurred; and\n (3) the commissioner approve such application in writing.\n 2. Employees. (a) Services without the state. The services of a person\nwho resides within this state but performs such services entirely\nwithout the state shall be deemed employment within the meaning of this\narticle whenever\n (1) contributions are not required with respect to such services under\nan unemployment compensation law of any other state or of the United\nStates; and\n (2) his employer makes application to this effect; and\n (3) the commissioner approves such application in writing.\n (b) Agricultural labor. All services performed in agricultural labor\nfor an employer who is not liable for contributions pursuant to section\nfive hundred sixty-four of this article shall be deemed employment\nwithin the meaning of this article as of the first day of any calendar\nquarter provided:\n (i) the employer makes an election to this effect for at least the\nunexpired portion of the calendar year in which such election is to\ncommence and the following calendar year,\n (ii) such election is filed on or before the last day of the calendar\nquarter in which it is to become effective, and\n (iii) the commissioner approves such election in writing.\n (c) Services performed at a place of religious worship. The services\nof a person performed at a place of religious worship as a caretaker or\nfor the performance of duties of a religious nature, or both, shall be\ndeemed employment within the meaning of this article, if his employer\nmakes application to this effect and the commissioner approves such\napplication in writing.\n 3. Coverage. Liability for contributions or for payments in lieu of\ncontributions, as the case may be, shall commence as of the first day of\ncoverage. No remuneration paid prior to the first day of coverage\nshall be used for the purpose of determining entitlement to benefits.\n