01 May 2020

New York employers required to give notice of the availability of UI benefits to workers affected by COVID-19

The New York Department of Labor issued a directive to employers, requiring that they provide certain information to workers whose work schedule and/or employment status has changed due to COVID-19.

According to the Department:

"In order to ensure that you are complying with your legal obligations, and to facilitate the timely processing of unemployment insurance benefits applications, we are directing all New York State employers to provide the following information to each of your employees whose work schedule and/or employment status has been impacted as a result of COVID-19 related issues."

The notice must contain the following employer information:

  • New York state employer registration number
  • Federal employer identification number
  • Employer name
  • Employer address (though not required per the Department's directive, employers should also provide their telephone number and the date of separation or change in work schedule)

The Department instructs employers to make sure that all relevant employees, including those who have already been impacted by COVID-19, are promptly provided this information.

Employers may use the standard Department Form IA 12.3 to provide this information to employees affected by COVID-19. This form, which includes a list of personal documents and information employees will need to file for UI benefits, is used under any circumstance when an employee quits, is laid off, or discharged.

Ernst & Young LLP insights

Even under normal circumstances, many of the state UI agencies require or request that employers provide notice to separating employees of the availability of state UI benefits.

During the COVID-19 pandemic, it is considered very important that employers provide this information so that affected workers, many of whom have never before filed for UI benefits, are able to access their benefits as quickly as possible.

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Contact Information
For additional information concerning this Alert, please contact:
 
Workforce Tax Services - Employment Tax Advisory Services
   • Kenneth Hausser (kenneth.hausser@ey.com)
   • Debera Salam (debera.salam@ey.com)
   • Kristie Lowery (kristie.lowery@ey.com)
   • Peter Berard (peter.berard@ey.com)

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ATTACHMENT

EY Payroll News Flash

Document ID: 2020-1192