Section 560. Terms of coverage

1. Liability. Any employer shall become
  liable for contributions under this article if he has paid  remuneration
  of  three  hundred  dollars or more in any calendar quarter, except that
  liability with respect to  persons  employed  in  personal  or  domestic
  service  in private homes shall be considered separately and an employer
  shall become liable for contributions with respect to such persons  only
  if  he  has paid to them remuneration in cash of five hundred dollars or
  more in any calendar quarter.   Such liability for  contributions  shall
  commence on the first day of such calendar quarter.
    An  employer  who,  by operation of law, purchase or otherwise becomes
  successor to an employer liable for contributions  shall  become  liable
  for contributions on the day of his succession. This provision shall not
  affect  such  successor's  liability  as otherwise prescribed by law for
  unpaid contributions due from his predecessor.
    2. Hirings by helpers and assistants. Whenever any helper,  assistant,
  or  employee  of  an employer engages any other person in the work which
  said helper, assistant, or employee is  doing  for  the  employer,  such
  employer  shall  for  all purposes hereof be deemed the employer of such
  other person, whether such person is paid by the said helper, assistant,
  or employee, or by the employer, provided the employment has  been  with
  the knowledge, actual, constructive, or implied, of the employer.
    3.  Tax  exemption  in  other laws. No exemption from taxation granted
  under any other law of the state shall be so construed as  to  apply  to
  the payment of contributions under this article.
    4. Federal instrumentalities. (a) In conformity with subsection (b) of
  section  thirty-three  hundred five of the federal unemployment tax act,
  any instrumentality of the United States, except such as are  wholly  or
  partially  owned  by  the  United  States, or exempt from tax imposed by
  section thirty-three hundred one of said act by virtue of any  provision
  of  law, which specifically refers to such section, or the corresponding
  section of prior law, in granting such exemption, shall  be  subject  to
  all  the  provisions  of  this  article,  except  as provided in section
  fifty-two hundred forty of the revised statutes of the United States, as
  amended and modified by subsection (c) of section  thirty-three  hundred
  five of said act. If in any year this state shall not be certified under
  section  thirty-three  hundred  four  of  said  act,  any  contributions
  required under this article from any such instrumentality of the  United
  States  with  respect  to  such  year,  including  penalty  and interest
  collected with respect  thereto,  if  any,  shall  be  refunded  without
  interest.
    (b)  In conformity with subsection (c) of section thirty-three hundred
  five of the federal unemployment tax act, the commissioner is authorized
  to transmit a copy of  any  return  or  report  of  a  national  banking
  association  relative to the association's employees, their remuneration
  and services, to the comptroller of the currency and to request the said
  comptroller of the currency to cause an examination of  the  correctness
  of  such  return or report to be made at the time of the next succeeding
  examination of such  association,  and  thereupon  to  transmit  to  the
  commissioner  a  complete  statement  of  his  findings  respecting  the
  accuracy of such returns or reports.
    (c) This subdivision applies to national banking associations and  any
  other federal instrumentalities which would be immune from contributions
  required  under  this article without authorization by subsection (b) of
  section thirty-three hundred five of the federal unemployment tax act.
    5.  Primary  liability  for  contributions.  Whenever   one   employer
  contracts with a second employer for any work which is part of the first
  employer's  usual trade, occupation, profession or enterprise, the first
  employer shall be liable for any contributions otherwise payable by  the

  second  employer,  based upon wages paid in respect to such work, unless
  the second employer is free to do business with anyone who may  wish  to
  contract with him. Contributions so paid by the first employer on behalf
  of  the  second employer shall be deemed paid by the second employer. If
  the first  employer  fails  to  pay,  on  the  date  prescribed  by  the
  commissioner,  contributions  due  on wages paid by the second employer,
  the commissioner may collect such deficiency from the second employer.