N.Y. WKC Law § 210

§ 210. Employer contributions. 1. Every covered employer shall, on and\nafter January first, nineteen hundred fifty, contribute the cost of\nproviding disability benefits in excess of the contributions collected\nfrom his or her employees, to the extent and in the manner provided in\nthis article.\n 2. The special contribution of each covered employer to the\naccumulation of funds to provide benefits for disabled unemployed shall\nbe as provided in subdivision one of section two hundred fourteen of\nthis article.\n 3. The contribution of every covered employer to the cost of providing\ndisability benefits after June thirtieth, nineteen hundred fifty, shall\nbe the excess of such cost over the amount of the contributions of his\nor her employees.\n 4. No profit shall be derived by any employer or association of\nemployers or of employees from providing payment of disability and\nfamily leave benefits under this article. All funds representing\ncontributions of employers and employees, and increments thereon, held\nby employers or associations of employers or of employees authorized or\npermitted to pay benefits under the provisions of this article, and by\ntrustees paying benefits under plans or agreements meeting the\nrequirements of section two hundred eleven of this article, shall be\ntrust funds and shall be expended only to provide for the payment of\nbenefits to employees and for the costs of administering this article\nand for the support of the fund established under section two hundred\nfourteen of this article.\n