N.Y. Comp. Codes R. & Regs. tit. 2 § 315.2

Current through Register Vol. 46, No. 36, September 4, 2024

Section 315.2 - Definitions

(a) As used in this Part, the term employer shall mean the State, a participating employer, and any other unit of government or organization obligated or agreeing to make contributions to the retirement system on behalf of its employees.

(b) The term employee shall mean an individual performing services for the employer for which the employer has the right to control the means and methods of what work will be done and how the work will be done.

(c) The term independent contractor shall mean a consultant or other individual engaged to achieve a certain result who is not subject to the direction of the employer as to the means and methods of accomplishing the result. For purposes of this Part, when making a determination as to whether an individual is an employee or an independent contractor, the factors set forth hereinafter in section 315.3(c)(2) of this Part shall be considered by the employer.

N.Y. Comp. Codes R. & Regs. Tit. 2 § 315.2