N.Y. WKC Law § 202

§ 202. Covered employer. 1. An employer who has in employment, after\nJune thirtieth, nineteen hundred sixty-one, one or more employees on\neach of at least thirty days in any calendar year, shall be a covered\nemployer subject to the provisions of this article from and after\nJanuary first, nineteen hundred sixty-two, or the expiration of four\nweeks following the thirtieth day of such employment, whichever is the\nlater.\n 2. The provisions of subdivision one of this section shall not apply\nto an employer of personal or domestic employees in a private home,\nexcept an employer shall become a covered employer from and after the\nexpiration of four weeks following the employment of one or more\npersonal or domestic employees who work for a minimum of twenty hours\nper week for such employer and are employed on each of at least thirty\ndays in any calendar year.\n 3. A covered employer, except as otherwise provided herein, shall\ncontinue to be a covered employer until the end of any calendar year in\nwhich he shall not have employed in employment one or more employees on\neach of thirty days, and shall have duly filed with the chairman\nsatisfactory evidence thereof. A covered employer of employees in\npersonal or domestic service in a private home shall continue to be a\ncovered employer until the end of any calendar year in which he shall\nnot have employed in such service one or more employees for at least\nforty hours per week and on each of at least thirty days, and shall have\nduly filed with the chairman satisfactory evidence thereof.\n 4. An employer who by operation of law becomes successor to a covered\nemployer, or who acquires by purchase or otherwise the trade or business\nof a covered employer, shall immediately become a covered employer.\n 5. Whenever an employee of a covered employer, with the consent of the\nemployer, engages or permits another to do any work in employment for\nwhich the employee is employed, the employer shall be deemed for the\npurpose of this article to be the employer also of such other person,\nregardless of whether the employee or the employer pays for his service.\n