Section 800. Definitions

For the purposes of this article:
    (a)  Metropolitan  commuter  transportation district. The metropolitan
  commuter transportation district ("MCTD") means the area  of  the  state
  included  in the district created and governed by section twelve hundred
  sixty-two of the public authorities law.
    (b) Employer. Employer means  an  employer  required  by  section  six
  hundred  seventy-one  of  this  chapter  to deduct and withhold tax from
  wages, that has a payroll expense in excess of two thousand five hundred
  dollars in any calendar quarter; other than
    (1) any agency or instrumentality of the United States;
    (2) the United Nations; or
    (3) an interstate agency or public corporation created pursuant to  an
  agreement or compact with another state or the Dominion of Canada.
    (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  who  is
  employed within the MCTD.
    (e)   Net   earnings   from   self-employment.   Net   earnings   from
  self-employment has the same meaning as in section 1402 of the  internal
  revenue code.