N.Y. TAX Law § 850

§ 850. Definitions. For purposes of this article:\n (a) Employer. Employer means an employer that is required by section\nsix hundred seventy-one of this chapter to deduct and withhold tax from\nwages.\n (b) Electing employer. Electing employer is an employer that has made\nthe election provided for in section eight hundred fifty-one of this\narticle.\n (c) Payroll expense. Payroll expense means wages and compensation as\ndefined in sections 3121 and 3231 of the internal revenue code (without\nregard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all\ncovered employees.\n (d) Covered employee. Covered employee means an employee of an\nelecting employer who is employed in New York, who is required to have\namounts withheld under section six hundred seventy-one of this chapter,\nand who receives annual wages and compensation from his or her employer\nof more than forty thousand dollars annually. The determination of\nwhether an employee is a covered employee under this article will be\nmade by utilizing the rules applicable to the jurisdiction of employment\nfor purposes of the statewide wage reporting system under section one\nhundred seventy-one-a of this chapter.\n