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Current as of January 01, 2026 | Updated by Findlaw Staff
Employee contributions deducted by the participating employer through payroll deduction shall be remitted by the participating employer to the program using one or more payroll deduction IRAs established or authorized by the board under this article, either:
1. on or before the last day of the month following the month in which the compensation otherwise would have been payable to the employee in cash; or
2. before such later deadline prescribed by the board for making such payments, but not later than the due date for the deposit of tax required to be deducted and withheld relating to collection of income tax at source on wages or for the deposit of tax required to be paid under the unemployment insurance system for the payroll period to which such payments relate.
Cite this article: FindLaw.com - New York Consolidated Laws, General Business Law - GBS § 1311. Payments - last updated January 01, 2026 | https://codes.findlaw.com/ny/general-business-law/gbs-sect-1311/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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