N.Y. LAB Law § 562

§ 562. Termination of coverage. 1. Required coverage. (a) Any employer\nwho has once become liable for contributions under this article with\nrespect to persons other than persons employed in personal or domestic\nservice in private homes shall cease to be liable as of the first day of\nthe calendar quarter next following the filing of his written\napplication provided the commissioner finds that the employer has not\nwith respect to such persons paid remuneration of three hundred dollars\nor more in any of the four calendar quarters preceding such day.\n (b) Any employer who has once become liable for contributions under\nthis article with respect to persons employed in personal or domestic\nservice in a private home shall cease to be liable as of the first day\nof the calendar quarter next following the filing of his written\napplication, provided the commissioner finds that the employer has not\nwith respect to such persons paid remuneration in cash of five hundred\ndollars or more in any of the four calendar quarters preceding such day.\n 2. Voluntary coverage. Any employer who has elected to become liable\nfor contributions under this article may terminate such liability\nhereunder after the expiration of the second calendar year of his\nliability, as of the first day of any calendar quarter, provided he\nfiles with the commissioner a written notice of his intent to terminate\nliability hereunder before the first day of the calendar quarter\nbeginning with which this liability is to terminate.\n 3. Non-payment of wages. Any employer who has paid no wages for\nemployment in this state during a period of four consecutive payroll\nyears shall cease to be an employer liable for contributions as of the\nend of the last of such payroll years.\n