New York Consolidated Laws, Workers' Compensation Law - WKC § 202. Covered employer

1. An employer who has in employment, after June thirtieth, nineteen hundred sixty-one, one or more employees on each of at least thirty days in any calendar year, shall be a covered employer subject to the provisions of this article from and after January first, nineteen hundred sixty-two, or the expiration of four weeks following the thirtieth day of such employment, whichever is the later.

2. The provisions of subdivision one of this section shall not apply to an employer of personal or domestic employees in a private home, except an employer shall become a covered employer from and after the expiration of four weeks following the employment of one or more personal or domestic employees who work for a minimum of twenty hours per week for such employer and are employed on each of at least thirty days in any calendar year.

3. A covered employer, except as otherwise provided herein, shall continue to be a covered employer until the end of any calendar year in which he shall not have employed in employment one or more employees on each of thirty days, and shall have duly filed with the chairman satisfactory evidence thereof.  A covered employer of employees in personal or domestic service in a private home shall continue to be a covered employer until the end of any calendar year in which he shall not have employed in such service one or more employees for at least forty hours per week and on each of at least thirty days, and shall have duly filed with the chairman satisfactory evidence thereof.

4. An employer who by operation of law becomes successor to a covered employer, or who acquires by purchase or otherwise the trade or business of a covered employer, shall immediately become a covered employer.

5. Whenever an employee of a covered employer, with the consent of the employer, engages or permits another to do any work in employment for which the employee is employed, the employer shall be deemed for the purpose of this article to be the employer also of such other person, regardless of whether the employee or the employer pays for his service.