Sec. 500.3. Due date of deposit  


Latest version.
  • Effective for those payrolls paid on or subsequent to January 1, 1984, the due date of deposit shall be:
    (a) for a payroll which had been paid at any time between the 1st and 15th day of a month, inclusive, the 21st day of that month; or
    (b) for a payroll which has been paid at any time between the 16th and last calendar day of a month, inclusive, the 6th day of the subsequent month.
    A due date of payment which falls on a Saturday, Sunday, or a legal holiday observed by the State of New York will be extended to the next business day. A contribution received subsequent to the due date of deposit is a delinquent payment.