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MATTER OF GENEVA WORLDWIDE, INC.

533252.

203 A.D.3d 1428 (2022)

165 N.Y.S.3d 614

2022 NY Slip Op 01862

In the Matter of Geneva Worldwide, Inc., Appellant. Commissioner of Labor, Respondent.

Appellate Division of the Supreme Court of New York, Third Department.

Decided March 17, 2022.

Attorney(s) appearing for the Case

Greenberg Traurig, LLP, New York City (Jerrold F. Goldberg of counsel), for appellant.

Letitia James, Attorney General, New York City (Mary Hughes of counsel), for respondent.

Egan Jr., J.P., Aarons, Reynolds Fitzgerald and Ceresia, JJ., concur.

Under New York law, the standard unemployment insurance contribution tax rate for employers is 5.4% of all wages paid (see Labor Law § 570 [1]). In conjunction therewith, "Labor Law § 581 establishes an experience-rating system that allows for variations in the unemployment insurance contribution rates from the standard...

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