New York State employers are reminded that, under an expansion of the law that took effect in late 2023, they are required to provide all separating employees with an updated Record of Employment (Form IA 12.3) for purposes of state Unemployment Insurance benefits.
Specifically, NY employers are required to provide the updated form to all workers who resign or are permanently, indefinitely or temporarily laid off, discharged, or have their hours reduced to 30 or less each week and are below a minimum gross pay threshold of $504 per week. Employers must complete the information in the top block, including the employer's name, address, federal Employer Identification Number (EIN), NYS Employer Registration number, the location where payroll records are maintained, and the date the form was provided to the departing employee.
It has long been a requirement for employers to provide the Record of Employment form to employees being permanently or indefinitely separated or where a temporary separation is expected to result in more than three days of unemployment in a week where the employee's compensation would drop below the statutory threshold. Now, under the amendment to the law that took effect in November 2023 employers must also provide the form in cases of temporary unemployment and in the case of any reduction in hours below 30 in a week where the employee earns less than $504 per week. This includes where work schedules may change weekly (such as variable shifts).
More information on these updates can be found on the NYS Department of Labor website here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
