800 - Definitions. - New York Statutes

§ 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.