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For purposes of this article:
(a) Employer. Employer means an employer that is required by section six hundred seventy-one of this chapter to deduct and withhold tax from wages.
(b) Electing employer. Electing employer is an employer that has made the election provided for in section eight hundred fifty-one of this article.
(c) Payroll expense. Payroll expense means wages and compensation as defined in sections 3121 and 3231 of the internal revenue code (without regard to section 3121(a)(1) and section 3231(e)(2)(A)(i)), paid to all covered employees.
(d) Covered employee. Covered employee means an employee of an electing employer who is required to have amounts withheld under section six hundred seventy-one of this chapter and receives annual wages and compensation from his or her employer of more than forty thousand dollars annually.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 850. Definitions - last updated January 01, 2021 | https://codes.findlaw.com/ny/tax-law/tax-sect-850/
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