New York Unemployment Benefits 2026
⚠️Informational only — not legal or tax advice.
Last Updated: January 22, 2026
Last Reviewed: January 22, 2026
Applicable Period: 2026
Jurisdiction: State of New York, United States
Update Schedule: Quarterly reviews in 2026; annual reviews thereafter
Table of Contents
- Introduction
- Overview
- Who Is Eligible for Unemployment Benefits
- Who Is Not Eligible for Unemployment Benefits in New York
- How Unemployment Benefit Amounts Are Calculated
- Unemployment Benefit Payment Schedule
- How to File an Unemployment Claim
- Required Documents and Information for Filing
- Weekly Certification and Ongoing Eligibility Requirements
- What Happens After Filing a Claim
- Reasons an Unemployment Claim May Be Denied
- How to Appeal an Unemployment Decision
- Unemployment Fraud, Penalties, and Overpayments
- Taxation of Unemployment Benefits
- Special Unemployment Programs
- Compared to National Benchmarks
- Resources
- FAQ
Introduction
Unemployment benefits in New York provide temporary income replacement for eligible workers who lose employment through no fault of their own. The program is administered by the New York State Department of Labor and funded through employer taxes under state and federal law.
Program authority: New York Labor Law Article 18 – Unemployment Insurance Law
Administering agency: New York State Department of Labor
Official website: https://dol.ny.gov/
This guide provides comprehensive information on New York unemployment benefits for 2026, including eligibility requirements, benefit amounts, filing procedures, weekly certification requirements, and appeal processes. All information is compiled from official government sources.
Sources: New York Labor Law, New York State Department of Labor official guidance, U.S. Department of Labor
| New York Unemployment Benefits – 2026 Quick Reference | ||
|---|---|---|
| Category | 2026 Information | Official Source |
| Maximum Weekly Benefit | $869 | NY Labor Law Article 18; DOL Rate Notice October 2025 |
| Minimum Weekly Benefit | $140 | NY Labor Law Article 18; IA 318.2 Employer Guide |
| Standard Duration | 26 weeks | NY Labor Law § 590 |
| Waiting Week Required | Yes (first week unpaid) | Effective June 28, 2021 |
| Filing Portal | labor.ny.gov/signin | NY.gov ID required |
| Certification Frequency | Weekly | Must certify every week |
| Work Search Required | 3 activities per week | NY Labor Law; DOL Work Search Requirements |
| Appeal Deadline | 30 days from determination mailing date | NY Labor Law § 620 |
| Payment Methods | Direct deposit, Way2Go debit card | DOL Payment Information |
| Tax Withholding Available | Federal: Yes (10%) / State: Yes (varies) | IRS and NY Tax Law |
| Verification |
Source compilation verified: January 22, 2026 All links tested and functional: January 22, 2026 |
|
ℹ️ Key Unemployment Insurance Terms
Common terms used throughout this guide:
Claimant - Individual filing for unemployment benefits Base Period - First 4 of the last 5 completed calendar quarters before filing (used to determine monetary eligibility) Alternate Base Period - Most recent 4 completed quarters (used if standard base period fails) Benefit Year - 52-week period beginning when claim is filed Weekly Benefit Amount (WBA) - Amount payable each week if eligible Maximum Benefit Amount (MBA) - Total benefits available during benefit year (WBA × 26 weeks) Monetary Determination - Decision on benefit amounts based on wage history Non-Monetary Determination - Decision on eligibility based on separation reason and ongoing requirements Waiting Week - First full week of unemployment for which benefits are not paid Work Search Record - Documentation of job search activities required each week Suitable Work - Employment appropriate for claimant's skills, experience, and labor market conditions Overpayment - Benefits paid that claimant was not entitled to receiveSource: NY State Department of Labor Claimant Handbook (January 2026)
Overview of Unemployment Benefits in New York
Program Purpose
Unemployment insurance in New York provides temporary income replacement for workers who become unemployed through no fault of their own. The program operates as a federal-state partnership, with New York administering benefits according to state law while meeting federal requirements.
Legal framework:
- State law: New York Labor Law Article 18 – Unemployment Insurance Law
- Federal law: Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301
- Funding: Employer payroll taxes (no employee contribution required)
New York’s unemployment insurance program was significantly restructured in 2025 when the state paid off approximately $7 billion in federal UI Trust Fund debt. This action enabled the maximum weekly benefit to increase from $504 to $869 beginning October 2025, the first increase since 2019.
Source: New York Labor Law Article 18; FUTA at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section3301; NY DOL Trust Fund Information
Administering Agency
New York State Department of Labor
New York’s unemployment insurance program is administered by the New York State Department of Labor.
Contact information:
- Website: https://dol.ny.gov/
- Claims filing portal: https://labor.ny.gov/signin
- Telephone Claims Center: 1-888-209-8124
- TTY/TDD: 1-800-662-1220 (relay service)
- Hours: Monday-Thursday 8:00 AM – 5:00 PM; Friday 8:00 AM – 4:00 PM
- Mailing address: New York State Department of Labor, Unemployment Insurance Division, Building 12, State Campus, Albany, NY 12240
Source: NY State Department of Labor official website
Information current as of January 22, 2026
Who Is Eligible for Unemployment Benefits in New York
Employment Status Requirements
To qualify for unemployment benefits in New York, individuals must have worked in covered employment during the base period.
Covered employment definition:
According to New York Labor Law § 511: “Covered employment includes any service performed for wages under any contract of hire, written or oral, express or implied.”
Covered employment generally includes most private sector jobs, state and local government positions, and nonprofit organizations with sufficient employee counts.
Excluded categories:
- Independent contractors (unless misclassified)
- Self-employed individuals (unless electing optional coverage where available)
- Certain agricultural workers under specified conditions
- Domestic workers in private homes earning below threshold
- Elected officials
- Students employed by educational institution while enrolled and regularly attending classes
- Real estate agents and direct sellers working on commission
- Insurance agents working on commission
- Duly ordained ministers in exercise of ministry
- Members of religious orders performing duties
Source: New York Labor Law §§ 511, 512, 565 (employment definitions and exclusions)
Official text: https://newyork.public.law/laws/n.y._labor_law_article_18
Earnings and Work History Requirements
Base Period Definition:
The base period in New York is the first four of the last five completed calendar quarters before filing the claim.
Example: Claim filed in January 2026
- Base period: October 2024 through September 2025
- Alternate base period (if standard fails): January 2025 through December 2025
Source: New York Labor Law § 590
Minimum Monetary Requirements:
To qualify monetarily for benefits in New York, claimants must meet ALL of the following wage requirements:
- High quarter wages: Minimum of $3,500 in the highest earning quarter (for claims effective January 5, 2026 and after)
- Total base period wages: Must be sufficient to establish weekly benefit rate
- Earnings pattern: Wages must be in covered employment during base period
Calculation note: The high quarter earnings requirement increased from prior years and is indexed to the maximum benefit rate. For 2026, with maximum WBA of $869, the maximum high quarter earnings used for calculation is $19,118 (22 × $869).
Alternate base period:
New York allows use of alternate base period if the standard base period fails to qualify the claimant. The alternate base period consists of the most recent four completed calendar quarters.
Source: New York Labor Law § 590; IA 318.2 Employer’s Guide (12/25)
Benefit calculator: https://dol.ny.gov/unemployment-calculator (provides estimate only)
Separation From Employment Requirements
Qualifying separations (eligible for benefits):
The following types of job separation qualify for unemployment benefits in New York:
- Layoff due to lack of work
- Business closure or downsizing
- Position elimination
- Reduction in hours below full-time
- Temporary layoff with indefinite recall
- Discharge not due to misconduct or willful misconduct
- Discharge due to inability to meet performance standards (if not due to misconduct)
- Discharge due to inability to meet qualifications for the job
Disqualifying separations:
According to New York Labor Law Article 18, benefits are denied if unemployment results from:
1. Voluntary quit without good cause Definition: Leaving employment voluntarily without work-related reason considered good cause under New York law.
Disqualification period: Benefits denied until claimant has worked in subsequent employment and earned at least 5 times the weekly benefit rate.
2. Discharge for misconduct Definition: New York Labor Law defines misconduct as acts or omissions that violate the employer’s rules, orders, or standards; acts demonstrating negligence or indifference to employer’s interests; acts showing deliberate violation or disregard of standards of behavior the employer can rightfully expect.
Disqualification period: Benefits denied until claimant has worked in subsequent employment and earned at least 5 times the weekly benefit rate.
3. Discharge for willful misconduct Definition: More severe than simple misconduct; involves deliberate violation of employer’s rules with knowledge that discharge could result.
Disqualification: Wage credits from that employment may be forfeited (cannot be used to establish benefit rights).
4. Refusal of suitable work Definition: Declining job offer meeting definition of suitable work without good cause.
Disqualification period: Denial of benefits for variable period depending on circumstances.
5. Labor dispute participation Definition: Work stoppage due to strike, lockout, or other labor dispute at the factory, establishment, or other premises at which claimant is or was last employed.
Disqualification period: Duration of labor dispute (unless lockout or unless claimant not participating, financing, or directly interested in dispute).
Good cause exceptions:
New York recognizes the following as potential good cause for voluntary separation:
- Substantial changes in working conditions
- Compelling personal reasons (health, family circumstances requiring evaluation)
- Following spouse to new location (evaluated case by case)
- Employer’s violation of law
- Unsafe working conditions
- Sexual harassment or hostile work environment
- Constructive discharge situations
Each good cause claim requires documentation and evaluation by the Department of Labor.
Source: New York Labor Law §§ 593, 594 (disqualification provisions)
Official text: https://newyork.public.law/laws/n.y._labor_law_article_18
Who Is Not Eligible for Unemployment Benefits in New York
The following categories of workers are generally not covered by New York’s unemployment insurance program:
Categorical exclusions:
1. Self-employed individuals Individuals working for themselves are not covered unless they elect optional coverage where available.
2. Independent contractors Workers classified as independent contractors rather than employees are not covered. Note: Misclassified workers may file claims and challenge classification.
3. Certain students Students employed by educational institution while enrolled and regularly attending classes may be excluded from coverage.
4. Federal civilian employees Covered under Unemployment Compensation for Federal Employees (UCFE) program, not state UI.
UCFE information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe-ucx
5. Military personnel Covered under Unemployment Compensation for Ex-Servicemembers (UCX) program.
UCX information: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe-ucx
6. Certain commission-based workers
- Real estate agents paid solely by commission
- Insurance agents paid solely by commission
- Direct sellers meeting IRS criteria
7. Religious workers (for religious organizations)
- Duly ordained ministers in exercise of ministry
- Members of religious orders performing duties
- Lay members elected or appointed to office within discipline of bona fide church engaged in religious functions
8. Railroad workers Covered under Railroad Unemployment Insurance Act (RUIA), administered by Railroad Retirement Board.
9. Employees of international organizations Employees of certain international organizations exempt under federal law.
Source: New York Labor Law §§ 565, 566 (excluded services)
Federal programs: 5 U.S.C. § 8501 (UCFE); 5 U.S.C. § 8521 (UCX); 45 U.S.C. § 351 (RUIA)
How Unemployment Benefit Amounts Are Calculated in New York
Weekly Benefit Amount (WBA)
Calculation formula:
New York calculates the weekly benefit amount using a formula based on average weekly wage during the base period. The specific calculation methodology varies depending on whether the claimant has earnings in all four base period quarters or fewer quarters.
For claimants with earnings in all 4 base period quarters: The weekly benefit amount is 1/26th of the average quarterly earnings in the base period.
Formula: (Total base period wages ÷ 4) ÷ 26 = WBA
For claimants with earnings in 2 or 3 base period quarters (beginning January 1, 2014): The weekly benefit amount is calculated differently to provide more equitable benefits.
Formula: Total base period wages ÷ number of quarters with earnings ÷ 26 = WBA
For 2026:
- Minimum WBA: $140 per week (for claims effective after January 5, 2026)
- Maximum WBA: $869 per week (effective October 2025)
- Average WBA: Approximately $500 per week (2025 data)
The minimum weekly benefit increased to $140 for claims filed on or after January 5, 2026. This represents the first adjustment to minimum benefits in several years.
Example calculation (all 4 quarters): Claimant earned:
- Q1: $15,000
- Q2: $16,000
- Q3: $14,500
- Q4: $15,500
- Total: $61,000
Calculation: ($61,000 ÷ 4) ÷ 26 = $15,250 ÷ 26 = $586.54
Weekly benefit amount: $586 (rounded to nearest whole dollar)
Partial unemployment:
Claimants working part-time may receive reduced benefits. New York allows claimants to work up to 3 days per week and earn up to the maximum benefit rate ($869) before benefits are completely eliminated.
If earnings exceed $869 in a week, no benefits are payable for that week. If earnings are less than $869, partial benefits may be payable.
The partial benefit formula reduces benefits by 25% of earnings above a certain threshold.
Source: New York Labor Law § 590 (benefit calculation); IA 318.2 Employer’s Guide
Official calculator: https://dol.ny.gov/unemployment-calculator (estimate only, not official determination)
Maximum Benefit Amount and Duration
Maximum benefit amount (MBA):
The maximum benefit amount is the total benefits available during the benefit year, calculated as:
Formula: Weekly Benefit Amount × 26 weeks = MBA
Standard benefit duration: 26 weeks
Maximum total benefits (2026): $22,594 (based on maximum WBA of $869 × 26 weeks)
Benefit year:
Benefits are payable for up to 26 weeks within a 52-week benefit year beginning the Sunday of the week the claim is filed. If a claimant exhausts benefits before the benefit year ends, no additional regular benefits are payable unless the claimant re-qualifies by working and earning sufficient wages in a new base period.
Extended Benefits (EB) program:
Additional weeks of benefits may be available when New York’s unemployment rate triggers the federal-state Extended Benefits program. EB provides up to 13 additional weeks (50% of regular entitlement).
Trigger requirements:
- Insured Unemployment Rate (IUR) exceeds 5% and is 120% of average for prior two years, OR
- Total Unemployment Rate (TUR) exceeds 6.5% and is 110% of average for prior two years
Current EB status: Not active as of January 2026 Status verification: https://dol.ny.gov/extended-benefits
Source: New York Labor Law § 590 (duration); Extended Unemployment Compensation Act (EUCA) § 202
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Dependents Allowance
New York does not provide dependent allowances for unemployment benefits. The weekly benefit amount is based solely on the claimant’s base period earnings, regardless of family size or number of dependents.
Source: New York Labor Law Article 18 reviewed; no dependent allowance provisions found
Unemployment Benefit Payment Schedule in New York
| Payment Process and Timeline | ||
|---|---|---|
| Phase | Timeframe | Details |
| Waiting Week | First full week of unemployment | No payment for first week; must still certify |
| Claim Processing | 2–3 weeks typically | Department reviews claim, verifies information, contacts employer |
| Monetary Determination | Within 2–3 weeks of filing | Shows WBA, MBA, benefit year dates |
| Non-Monetary Determination | Variable (if issues exist) | Investigates eligibility issues; may require fact-finding interview |
| Weekly Certification Window | Sunday through Saturday | File certification for previous week ending Sunday |
| Payment Processing | 2–3 business days after certification | If no issues, payment authorized |
| Direct Deposit | 2–3 business days | Funds available in bank account |
| Way2Go Debit Card | 2–3 business days | Funds loaded to unemployment debit card |
| Total Timeline (Initial) | 3–4 weeks from filing | Typical time from initial claim to first payment (includes waiting week) |
Waiting week impact:
New York requires a one-week waiting period for unemployment claims filed on or after June 28, 2021. The first full week of unemployment is not compensable, meaning the first payment received is for the second week of unemployment.
Claimants must still certify for the waiting week to receive credit for it. If the claimant exhausts regular benefits and Extended Benefits become available, the waiting week may be compensated.
Payment methods:
1. Direct deposit
- Fastest payment method
- Requires bank routing and account number
- Funds typically available within 2-3 business days
- Setup during initial claim or through online account
2. Way2Go Card (debit card)
- Prepaid debit card issued by JPMorgan Chase
- Funds loaded automatically when payment authorized
- Can be used at ATMs, for purchases, or cash back
- Card sent by mail if not already issued
- Customer service: 1-844-649-9845
Source: New York Labor Law § 590; NY DOL payment information
Payment schedule page: https://dol.ny.gov/unemployment/certify-weekly-unemployment-insurance-benefits
How to File an Unemployment Claim in New York
Online Filing (Primary Method)
Filing portal: labor.ny.gov/signin
URL: https://labor.ny.gov/signin
Availability: 24 hours/7 days (system maintenance may occur)
NY.gov ID required: All online claims require NY.gov ID account for secure authentication.
Step-by-step filing process:
1. Create or log in to NY.gov ID account
- Navigate to https://labor.ny.gov/signin
- If first time: click “Create Account” and follow registration process
- If returning: log in with NY.gov ID username and password
- Identity verification questions will be asked
2. Access unemployment services
- After logging in, select “My Online Services”
- Click “Unemployment Services”
- Select “File a Claim for Unemployment Insurance Benefits”
3. Complete personal information
- Full legal name as it appears on Social Security card
- Social Security number
- Date of birth
- Current mailing address
- Phone number and email address
- Citizenship or immigration status
4. Provide employment history
- List all employers during past 18 months with:
- Complete employer name and address
- Employer’s Federal Employer Identification Number (FEIN) or NY State registration number (found on W-2)
- Dates of employment (start and end dates)
- Last day physically worked
- Reason for separation (specific details)
- Final rate of pay
- Number of hours worked per week
5. Answer eligibility questions
- Ability and availability to work
- Citizenship or work authorization
- Whether receiving or applying for pension
- Whether attending school or training
- Whether able to work full-time
- Military service history (if applicable)
- Union membership (if applicable)
6. Select payment method
- Direct deposit (provide routing and account number)
- Way2Go Card (debit card will be mailed)
7. Review and submit
- Carefully review all information
- Make corrections if needed
- Submit application electronically
- Print or save confirmation number
Required information:
- Social Security number
- Driver’s license or state ID number
- NY.gov ID username and password
- Complete employment history (last 18 months)
- Employer FEIN or NY State registration number (from W-2)
- Bank account information for direct deposit (optional)
- Alien registration number (if not U.S. citizen)
Processing: Claims are typically processed within 2-3 weeks. Claimants receive monetary and non-monetary determinations by mail and through online message inbox. First payment (after waiting week) generally issued within 3-4 weeks of filing if no eligibility issues exist.
Source: NY State Department of Labor filing instructions
Official guide: https://dol.ny.gov/system/files/documents/2026/01/ui-claimant-handbook_1-26.pdf
Information current as of January 22, 2026
Phone Filing
Telephone Claims Center: 1-888-209-8124
Hours: Monday-Thursday 8:00 AM – 5:00 PM; Friday 8:00 AM – 4:00 PM
TTY/TDD: 1-800-662-1220 (relay service)
Phone filing follows same process as online filing. Representatives ask questions and enter information into system. Wait times may be significant during peak periods (Mondays, first of month, morning hours).
Accessibility services:
For claimants with disabilities:
- TTY/TDD users: Call relay operator at 1-800-662-1220 and ask operator to call 1-888-783-1370
- Video relay service users: Contact relay operator and request call to 1-888-783-1370
- Helper assistance: Claimant may allow another person to assist but must be present
Source: NY State Department of Labor contact information
Required Documents and Information for Filing
Personal identification:
- Social Security number or Social Security card
- Driver’s license or state-issued ID
- Date of birth
- Contact information (phone, email, current mailing address)
- Citizenship status or work authorization documentation
Employment documentation:
- Most recent employer information (name, address, phone, dates)
- Reason for separation from each employer
- Last day physically worked
- Separation notice (if available): layoff letter, termination notice, furlough notice, reduction in hours notice
- All employers in last 18 months with dates and wages
For each employer:
- Employer name and complete mailing address
- Employer phone number
- Employer’s Federal Employer Identification Number (FEIN) or NY State registration number (found on W-2 form)
- Dates of employment (first day and last day)
- Reason you are no longer working (be specific)
- Final rate of pay (hourly, weekly, salary)
- Hours worked per week
Banking information (for direct deposit):
- Bank name
- Bank routing number (9 digits)
- Account number
- Account type (checking or savings)
Additional documentation (if applicable):
- Alien Registration Number or work authorization documents (non-citizens)
- DD Form 214 (military service – Member 4 copy)
- SF-8 or SF-50 (federal employment)
- Union name and local number (if union member)
- Pension information (if receiving or applied for)
Most documents can be uploaded through online portal after filing initial claim if requested by Department of Labor.
Source: NY State Department of Labor filing checklist
Claimant Handbook: https://dol.ny.gov/system/files/documents/2026/01/ui-claimant-handbook_1-26.pdf
Weekly Certification and Ongoing Eligibility Requirements
Certification Process
Certification frequency: Weekly
Filing window: Sunday (12:01 AM) through Saturday (11:59 PM) for previous week
Method: Online through labor.ny.gov/signin, phone via 1-888-581-5812, or Telephone Claims Center 1-888-209-8124
Benefit week: Monday through Sunday
Claimants must certify each week they are unemployed and wish to receive benefits. Certification confirms continued eligibility and provides information about any work, earnings, or circumstances that may affect benefits.
Each certification requires answering questions about the previous week:
- Were you able to work?
- Were you available for work?
- Did you actively search for work?
- Did you refuse any job offers?
- Did you refuse any job referrals?
- Did you work or earn any money (including self-employment)?
- Are you attending school or training?
- Did you receive vacation pay, holiday pay, or severance?
- Did you receive pension or retirement payments?
- Have you applied for or begun receiving Social Security?
Timing requirements:
Certifications are filed at the end of each week, beginning on the Sunday after the week ends. For example:
- Benefit week: Monday, January 13 – Sunday, January 19
- Certification window: Sunday, January 19 (12:01 AM) – Saturday, January 25 (11:59 PM)
Late filing: Certifications filed late may result in delayed payments. File certifications within the prescribed timeframe. If more than 4 weeks late, contact Department of Labor for assistance reactivating claim.
Consequences of not certifying: Weeks not certified are not paid. Benefits cannot be claimed retroactively if certification deadlines are missed without good cause.
Source: New York Labor Law ongoing eligibility requirements; NY DOL certification instructions
Certification page: https://dol.ny.gov/unemployment/certify-weekly-unemployment-insurance-benefits
Work Search Requirements
Required work search activities:
According to New York Labor Law and Department of Labor regulations, claimants must actively search for work and complete at least 3 qualifying work search activities per week. Each activity must be performed on a different day of the week.
Qualifying activities are divided into two categories:
Priority activities (must complete at least 1 per week):
- Applying for a specific job opening with an employer
- Interviewing with an employer for a specific job opening
- Attending a job fair
- Submitting resume or application to employer or employment agency
- Contacting employer about job openings
- Taking a civil service exam for government employment
Secondary activities (complete remaining required activities):
- Making a job inquiry with employer (general inquiry, not specific opening)
- Registering with employment agency or staffing service
- Attending job search workshop at Career Center
- Attending reemployment services orientation
- Registering with professional organization offering job referrals
- Creating or updating resume (counts once per benefit year)
- Researching employers and labor market information
- Establishing or updating online professional profile (LinkedIn, etc.)
- Networking activities related to job search
- Interviewing with employment agency
Work Search Record documentation required:
For each work search activity, claimants must record:
- Date of activity
- Employer name and address (or organization name)
- Contact method used (online application, phone, in-person, email, fax)
- Contact person name and title (if available)
- Position or job title applied for or discussed
- Result or response received
Work Search Record forms:
Claimants may keep records:
- Online: Using JobZone website at https://www.jobzone.ny.gov
- Written: Using Form WS-5 (Work Search Record) or similar format
Verification and audits:
The Department of Labor conducts random audits of work search activities. Claimants selected for audit must provide Work Search Record within specified timeframe (typically 10-14 days). Department verifies information with employers and contacts listed.
Failure to document work search may result in:
- Denial of benefits for weeks without proper documentation
- Disqualification until requirements are met
- Overpayment if benefits were paid without valid work search
Source: New York Labor Law work search provisions; 12 NYCRR Part 472 (administrative rules)
Work search guide: https://dol.ny.gov/work-search-frequently-asked-questions
JobZone: https://www.jobzone.ny.gov
Work Search Exemptions
The following claimants are exempt from work search requirements or have modified requirements:
1. Temporary layoff with definite recall date Claimants laid off with specific return-to-work date within 10 weeks may be exempt from work search. Must verify layoff status and recall date with employer.
2. Union hiring hall dispatch Members of unions with established hiring hall procedures may satisfy work search by regular reporting to union hall and maintaining active status.
3. Approved training program Claimants enrolled in Commissioner-approved training programs may be exempt from work search. Must maintain satisfactory progress and attendance.
4. Work Search Plan Claimants with individualized Work Search Plan approved by Department of Labor must follow plan requirements, which may differ from standard 3 activities per week.
5. Part-time workers Claimants who worked part-time and seeking part-time work may have modified work search requirements based on their base period work pattern.
Each exemption requires:
- Verification and documentation
- Approval or acknowledgment by Department of Labor
- Continued compliance with exemption criteria
Source: New York Labor Law; Department of Labor Work Search Policy
Exemption information: https://dol.ny.gov/work-search-frequently-asked-questions
What Happens After Filing a Claim
Claim Processing Steps
1. Initial claim received Department of Labor receives application electronically or by phone. Confirmation number issued.
2. Employer notification Within days of filing, Department sends Notice of Potential Charges (Form LO 400) to all base period employers. Employers have 10 days to respond with separation information and any eligibility issues.
3. Claim review and processing Department reviews:
- Base period wages and monetary eligibility
- Separation circumstances from all employers
- Eligibility questions answered on application
- Any issues requiring further investigation
4. Monetary determination issued Document (Form LO 430) mailed showing:
- Base period wages by quarter and employer
- Weekly benefit amount (WBA)
- Maximum benefit amount (MBA)
- Benefit year beginning and ending dates
- Appeal rights (30 days from mailing date)
Timeline: Typically issued within 2-3 weeks of filing claim.
5. Non-monetary determination (if needed) Issued when eligibility questions exist regarding:
- Reason for separation (voluntary quit, misconduct)
- Availability for work
- Work search activities
- Refusal of work or referral
- Other disqualifying issues
Investigation process:
- Fact-finding questionnaire sent to claimant and employer
- Phone interview may be scheduled
- Documentation requested and reviewed
- Written determination issued with findings and appeal rights
Timeline: Variable depending on complexity; typically 2-4 weeks if issues exist.
6. First payment If claim approved with no disqualifying issues:
- Waiting week served (no payment)
- First payable week certified
- Payment authorized and processed
- Funds issued via direct deposit or debit card
Typical timeline from filing to first payment:
- No issues: 3-4 weeks (includes waiting week)
- With fact-finding: 4-6 weeks or longer
- With appeal: Significantly longer until appeal resolved
Monitoring claim status:
Claimants can check claim status:
- Online: Log in at labor.ny.gov/signin – view claim status, payment history, and messages
- Phone: Call Telephone Claims Center at 1-888-209-8124
- Messages: Check online message inbox regularly for Department communications
Critical reminders:
- Respond immediately to any questionnaires or requests for information
- Failure to respond causes claim delays or denials
- Continue certifying weekly even if claim status is “pending”
- Check mail and email daily for Department correspondence
Source: NY State Department of Labor claims processing information
Processing timeline: https://dol.ny.gov/unemployment/get-unemployment-assistance
Reasons an Unemployment Claim May Be Denied
Monetary Denial
Claims denied for insufficient wages must meet minimum earnings thresholds established by New York Labor Law:
Monetary disqualification reasons:
- High quarter wages below $3,500 (for claims effective January 5, 2026 and after)
- Total base period wages insufficient to establish benefit rate
- Wages only in covered employment during base period
- No wages in required number of quarters
Claimants receiving monetary denials may be eligible under alternate base period if they have more recent wages not included in standard base period.
Source: New York Labor Law § 590; IA 318.2 Employer’s Guide
Non-Monetary Denial (Disqualifications)
1. Voluntary quit without good cause
Disqualification: Benefits denied until claimant returns to work and earns at least 5 times the weekly benefit rate in subsequent covered employment.
2. Discharge for misconduct
Disqualification: Benefits denied until claimant returns to work and earns at least 5 times the weekly benefit rate in subsequent covered employment.
3. Discharge for willful misconduct
Disqualification: Wage credits from that employment forfeited. More severe penalty than simple misconduct. Claimant must establish new benefit rights through subsequent employment.
4. Refusal of suitable work
Disqualification: Benefits denied for variable period depending on circumstances. After receiving benefits for 13 full weeks, claimants may be required to accept any employment at prevailing wage for similar work.
5. Failure to meet availability requirements
Disqualification: Benefits denied until claimant meets ready, willing, and able to work requirements. Must be prepared to start work immediately and be capable of working.
6. Work search non-compliance
Disqualification: Benefits denied for week(s) during which work search requirements were not met. Continued non-compliance may result in extended disqualification.
7. Labor dispute
Disqualification: Benefits denied for duration of labor dispute if claimant is participating, financing, or directly interested in dispute. Exceptions exist for lockouts.
8. Receiving other income
Partial or full denial for weeks receiving:
- Vacation pay for scheduled vacation
- Holiday pay
- Severance pay (prorated based on amount)
- Pension or retirement payments (may be deducted from benefits)
- Workers’ compensation (concurrent receipt generally prohibited)
- Social Security retirement benefits (may be deducted)
Source: New York Labor Law §§ 593, 594, 600 (disqualification provisions)
Administrative Denial
Claims may be denied administratively for:
- Incomplete application
- Failure to provide required documentation within specified timeframe
- Missed fact-finding interview without good cause
- Identity verification failure
- Non-response to Department requests for information
- Failure to attend required Career Center appointments
Administrative denials may be resolved by providing requested information or completing required actions.
Source: NY State Department of Labor administrative procedures
How to Appeal an Unemployment Decision in New York
Appeal Deadlines (CRITICAL SECTION)
Filing deadline: 30 days from mailing date of determination
CRITICAL: Appeals must be postmarked, faxed, or electronically submitted within 30 days of the date the determination was mailed (shown on notice), NOT the date received.
Calculation example: If determination mailed January 15, 2026, appeal deadline is February 14, 2026.
Postmark rule: Appeals mailed must be postmarked on or before deadline. Hand-delivery generally not accepted unless postmarked timely.
Late appeals: May be accepted for good cause. Claimant must explain reason for late filing and provide supporting documentation. Good cause examples:
- Did not receive determination
- Hospitalization or serious illness
- Death in immediate family
- Natural disaster or emergency
- Other circumstances beyond claimant’s control
Burden of proof: Late appeal requests require written explanation and evidence supporting good cause claim.
Source: New York Labor Law § 620 (appeal deadline)
Appeals information: https://uiappeals.ny.gov/request-hearing
Appeal Filing Process
How to file appeal:
Online: Log in at labor.ny.gov/signin, navigate to Unemployment Services, select “Request a Hearing” – fastest method
Mail: Unemployment Insurance Division
PO Box 15131
Albany, NY 12212-5131
Fax: 518-402-6208
Email: Not available for initial appeals
Required information:
- Claimant name and Social Security number
- Determination being appealed (include determination date and reference number)
- Brief explanation of why you disagree with determination
- Signature and date
- Contact information (phone, email, mailing address)
Appeal statement: Written statement may be any length. Statement explains disagreement with determination and facts supporting claimant’s position.
No specific form required: Appeal can be simple letter containing required information. However, Form IA 40, Claimant Request for Hearing, is available at https://dol.ny.gov/system/files/documents/2021/02/ia40.pdf
Confirmation: Department sends Notice of Receipt of Appeal confirming appeal was filed. This notice contains important deadlines and information about next steps.
Continue certifying: Claimants may continue certifying for weekly benefits while appeal is pending. If appeal is successful, back weeks will be paid.
Source: NY State Unemployment Insurance Appeal Board procedures
Official URL: https://uiappeals.ny.gov/
Hearing Process
Hearing notification:
Notice of Hearing mailed at least 14 days before scheduled hearing date, including:
- Date and time of hearing
- Hearing method (virtual hearing through Virtual Hearings Center)
- Administrative Law Judge name
- Issues to be decided
- Rights and responsibilities
- Evidence submission instructions
Hearing format:
Hearings conducted through Virtual Hearings Center at vhc.uiab.ny.gov
- Type: Virtual (online video/audio) or telephone
- Officer: Administrative Law Judge (ALJ)
- Duration: Typically 20-40 minutes depending on complexity
- Recording: Hearing recorded for appeal purposes
- Participants: Claimant, employer (if participating), ALJ, sometimes Department of Labor representative
Timing: Hearings generally scheduled within 30 days of appeal request.
Evidence submission:
Deadline: At least 3 days before hearing
Method:
- Email to address on hearing notice
- Fax to number on hearing notice
- Mail (must be received before hearing)
- Upload through Virtual Hearings Center portal
Requirement: All evidence must be provided to all parties (claimant, employer, Department)
Accepted formats:
- Documents (letters, emails, separation notices)
- Photographs or screenshots
- Pay stubs, W-2 forms, tax returns
- Medical records (if relevant)
- Witness statements
- Employment records
Hearing procedures:
1. Introduction ALJ explains hearing process, identifies parties, swears in witnesses
2. Opening statements (optional) Parties may make brief opening statements explaining positions
3. Testimony
- Claimant testifies first (if claimant is appellant)
- Employer testifies
- Department representative testifies (if present)
- Witnesses testify if called
4. Questioning
- ALJ asks questions
- Parties may question each other (direct and cross-examination)
- Redirect examination allowed
5. Evidence review ALJ reviews submitted documents and exhibits
6. Closing statements (optional) Parties may summarize positions
7. Hearing concluded ALJ explains next steps and decision timeline
Decision:
Written decision issued within 30 days after hearing, mailed to all parties. Decision includes:
- Case summary
- Findings of fact (what ALJ determined happened)
- Conclusions of law (how law applies to facts)
- Decision (whether claimant is eligible or disqualified)
- Reasoning and explanation
- Appeal rights to Unemployment Insurance Appeal Board (20 days)
Source: New York Labor Law § 620; 12 NYCRR Part 461 (hearing procedures)
Hearing preparation guide: https://uiappeals.ny.gov/before-hearing
Virtual Hearings Center: https://vhc.uiab.ny.gov
Further Appeals
Appeal to Unemployment Insurance Appeal Board:
If dissatisfied with ALJ decision, either party may appeal to Appeal Board:
Deadline: 20 days from date decision mailed
Method: Send written appeal to: Unemployment Insurance Appeal Board
PO Box 15126
Albany, NY 12212-5126
Fax: 518-402-6208
Requirements:
- Include ALJ case number
- State you are appealing ALJ decision
- Brief explanation of why you disagree
- Request for transcript (within 7 days of appeal if desired)
Review type: Board reviews hearing record, generally does not hold new hearing. Decision based on evidence presented to ALJ.
Transcript: May request transcript of hearing. Free if requested within 7 days of filing appeal to Board. Must pay for transcript if requesting later ($2.70 per page).
Written statement: May submit written statement supporting appeal within 7 days of Notice of Receipt of Appeal, even without transcript.
Decision timeline: Variable; typically 2-4 months
Appeal Board decision: Board may:
- Affirm ALJ decision (uphold decision)
- Reverse ALJ decision (change outcome)
- Modify ALJ decision (change some findings)
- Remand case (send back for new hearing)
Source: New York Labor Law § 623; Appeal Board procedures
Appeal Board website: https://uiappeals.ny.gov/after-hearing
Judicial appeal to State Supreme Court:
Final administrative decisions may be appealed to New York State Supreme Court, Appellate Division, Third Department:
Deadline: 30 days from Appeal Board decision mailing date
Method: File written Notice of Appeal with: Unemployment Insurance Appeal Board
PO Box 15126
Albany, NY 12212-5126
Representation: Legal counsel representation available for judicial appeals
Review type: Court reviews Appeal Board decision based on hearing record. Very limited opportunity for new evidence.
Standard of review: Court determines whether Appeal Board decision was supported by substantial evidence and whether there were errors of law.
Source: New York Labor Law § 624; CPLR Article 78
Court information: https://www.nycourts.gov/ad3/
Unemployment Fraud, Penalties, and Overpayments
Fraud Definition and Examples
Fraud defined:
According to New York Labor Law § 594(6): “A claimant commits fraud when he or she knowingly makes a false statement or representation, or knowingly fails to disclose a material fact, to obtain or increase benefits.”
Common fraud examples:
- Failing to report work or earnings while certifying for benefits
- Providing false information about job separation reason
- Claiming benefits while incarcerated
- Using another person’s identity to obtain benefits
- Not reporting job offers or refusals
- Filing claims in multiple states simultaneously
- Falsifying work search activities
- Continuing to certify while working full-time without reporting earnings
- Collecting benefits after return to work without reporting
Source: New York Labor Law § 594 (fraud definitions)
Penalties for Fraud
Administrative penalties:
Claimants found to have committed fraud must repay benefits received AND face additional penalties:
Repayment: 100% of fraudulently obtained benefits
Penalty assessment: Additional penalty of up to 25% of fraudulent overpayment amount
Interest: Interest accrues on unpaid balance at rate set by Commissioner
Disqualification: Ineligible for benefits for variable period:
- First fraud offense: Disqualification may be imposed
- Subsequent fraud offenses: Extended disqualification periods
Administrative penalties may include:
- Loss of future benefit entitlement
- Offset from future unemployment benefits
- Offset from federal and state tax refunds
- Wage garnishment
- Civil judgment
Criminal penalties:
Unemployment fraud is a criminal offense under New York Penal Law:
Class A Misdemeanor (amounts under $1,000):
- Fines up to $1,000
- Imprisonment up to 1 year
- Probation
Class E Felony (amounts $1,000 to $3,000):
- Fines up to $5,000
- Imprisonment up to 4 years
- Probation or conditional discharge
Higher degrees of felony (amounts exceeding $3,000):
- Increased fines and imprisonment based on amount
- Class D, C, or B felony depending on total fraudulent amount
Prosecution: Cases referred to District Attorney’s office. Conviction results in criminal record.
Source: New York Labor Law § 594; New York Penal Law §§ 155.00 et seq. (larceny)
Report fraud: 1-888-598-2077 or https://dol.ny.gov/report-fraud
Non-Fraud Overpayments
Overpayment without fraud:
Overpayments may occur without fraudulent intent due to:
- Department error in processing claim
- Delayed employer response with separation information
- Reversed determination on appeal (claimant wins appeal, then employer wins Board appeal)
- Good faith mistake by claimant in reporting
- Retroactive pension or other income
- Administrative corrections
Repayment obligation:
Non-fraud overpayments must be repaid in full. No additional penalty or interest imposed on non-fraud overpayments.
Waiver provisions:
New York does not routinely waive non-fraud overpayments except in very limited circumstances:
- Overpayment was entirely Department’s fault and claimant provided accurate information
- Claimant had no reason to know payment was incorrect
- Recouping overpayment would be against equity and good conscience
Waiver requests require written application and documentation. Waivers are discretionary and granted rarely.
Repayment options:
1. Lump sum payment – Full repayment immediately
2. Payment plan – Monthly installments over time:
- Contact Department to arrange plan
- Typically 12-24 months depending on amount
- Must maintain payment schedule
3. Offset from future benefits – If claimant becomes eligible for future benefits, overpayment deducted from weekly benefit amount (typically 33% to 50% of WBA)
4. Federal and state tax refund intercept – Department may intercept tax refunds to recover overpayment through Treasury Offset Program
5. Wage garnishment – Department may obtain judgment and garnish wages if other collection methods fail
Notice of overpayment:
Department sends Notice of Overpayment (Form LO 1260) showing:
- Amount of overpayment
- Weeks overpaid
- Reason for overpayment
- Whether fraud or non-fraud
- Repayment instructions
- Appeal rights (30 days from mailing date)
Claimants may appeal overpayment determinations using same appeal process as benefit determinations.
Source: New York Labor Law § 597 (overpayment recovery)
Repayment information: https://dol.ny.gov/unemployment/overpayments
Taxation of Unemployment Benefits in New York
Federal Tax Treatment
Federal taxation:
Unemployment benefits are taxable income under federal law (26 U.S.C. § 85). Claimants receive Form 1099-G by January 31 showing:
Box 1: Total unemployment compensation paid during calendar year
Box 4: Federal income tax withheld (if any)
Withholding option:
Claimants may request federal income tax withholding at 10% of weekly benefit amount. Withholding may be started, stopped, or changed at any time by:
- Online through labor.ny.gov account
- Phone call to Telephone Claims Center
- Written request
Federal withholding helps avoid owing taxes when filing tax return.
Source: IRS Publication 525; 26 U.S.C. § 85
IRS unemployment information: https://www.irs.gov/individuals/employees/unemployment-compensation
State Tax Treatment
New York taxation:
Unemployment benefits are taxable for New York State income tax purposes under New York Tax Law.
State withholding:
Claimants may request New York State income tax withholding. Withholding percentage varies based on benefit amount and claimant’s election. May be started, stopped, or changed through same methods as federal withholding.
Form 1099-G Box 11: Shows New York State tax withheld (if any)
Source: New York Tax Law § 601; NY State Department of Taxation and Finance
Form 1099-G
Form 1099-G distribution:
New York State Department of Labor issues Form 1099-G by January 31 each year.
Access methods:
- Mailed to address on file (automatically sent by January 31)
- Online through labor.ny.gov/signin – view and print anytime after mid-January
- By phone through Telephone Claims Center at 1-888-209-8124
Form 1099-G shows:
- Total unemployment compensation paid (Box 1)
- Federal income tax withheld (Box 4)
- State identification number (Box 10)
- State tax withheld (Box 11)
Multiple states: If claimant received benefits from multiple states during calendar year, separate 1099-G forms issued by each state.
Incorrect 1099-G:
If Form 1099-G shows incorrect amounts or benefits not received (possible identity theft):
- Contact Department of Labor immediately: 1-888-209-8124
- Report fraud: 1-888-598-2077 or https://dol.ny.gov/report-fraud
- Request corrected Form 1099-G before filing tax return
- File IRS Form 14039 (Identity Theft Affidavit) if identity theft suspected
Filing taxes:
Must report unemployment benefits on federal and New York State tax returns even if no withholding occurred. Benefits are fully taxable for both federal and state purposes.
Source: NY State Department of Labor 1099-G information
Official URL: https://dol.ny.gov/1099-g-tax-forms
Special Unemployment Programs in New York
Currently Active Programs (2026)
Extended Benefits (EB)
Program status (2026): Not active as of January 2026
Extended Benefits provide additional weeks of unemployment compensation when New York’s unemployment rate meets federal trigger criteria established under federal law.
Trigger requirements:
EB activates when:
- IUR trigger: Insured Unemployment Rate (IUR) exceeds 5% AND is at least 120% of average IUR for same period in prior two years, OR
- TUR trigger: Total Unemployment Rate (TUR) exceeds 6.5% AND is at least 110% of average TUR for same period in prior two years
Additional weeks available: Up to 13 weeks (50% of regular entitlement, maximum 13 weeks)
EB “off” indicator: When unemployment rate falls below trigger levels for required period, EB program deactivates.
Current status verification: URL: https://dol.ny.gov/extended-benefits
Last checked: January 22, 2026
Current IUR: Below trigger threshold
Source: Extended Unemployment Compensation Act (EUCA) § 202; New York Labor Law § 590
Federal EB information: https://oui.doleta.gov/unemploy/eb.asp
Shared Work Program
Shared Work program status: Active
New York’s Shared Work program (also called Short-Time Compensation) allows employers to reduce employee hours instead of layoffs, with employees receiving partial unemployment benefits to offset lost wages.
Program purpose: Helps employers:
- Retain skilled workforce during temporary business downturns
- Avoid costs of layoffs and rehiring
- Maintain employee morale and training
Employer requirements:
- Reduce hours for affected employees by at least 10% but not more than 60%
- Reduction applies to specific unit of employees
- Maintain health and retirement benefits
- Submit approved Shared Work plan to Department of Labor
- Plan approved for up to 53 weeks, renewable for additional 26 weeks
Employee benefits:
- Receive partial UI benefits proportional to hours reduced
- No waiting week requirement
- Maintain employment relationship and benefits
- No work search requirement while on approved Shared Work plan
Example: Employee’s hours reduced 40% (from 40 hours to 24 hours per week):
- Employee continues working 24 hours with proportional pay
- Employee receives unemployment benefits equal to 40% of regular WBA
- No work search or weekly certification beyond confirming hours worked
Employer application: Employers must submit Shared Work Plan Application (Form SW-1) and obtain Department approval before plan implementation.
Source: New York Labor Law § 601-A (Shared Work program)
Program information: https://dol.ny.gov/shared-work-program
Employer application: https://forms.labor.ny.gov/IA/SW1.pdf
Trade Adjustment Assistance (TAA)
TAA program: Active (federal program administered with state cooperation)
Workers who lose jobs due to foreign trade may qualify for:
- Additional weeks of unemployment benefits (beyond regular 26 weeks)
- Job training funding (while receiving benefits)
- Job search allowances
- Relocation allowances
Eligibility: Employer must be certified by U.S. Department of Labor as trade-affected. Individual must:
- Be totally or partially separated from certified employer
- Meet individual eligibility requirements
- Enroll in approved training program (for most benefits)
New York TAA coordinator:
Contact: New York State Department of Labor, Trade Adjustment Assistance Unit
Information: https://dol.ny.gov/trade-adjustment-assistance
Source: Trade Act of 1974, 19 U.S.C. § 2271 et seq.
DOL TAA information: https://www.dol.gov/agencies/eta/tradeact
Disaster Unemployment Assistance (DUA)
DUA availability: Available during federally declared major disasters
Provides benefits to individuals who lost employment due to major disaster and are not eligible for regular unemployment insurance.
Activation: Only activated when President declares major disaster under Stafford Act and FEMA approves DUA for affected areas.
Eligibility:
- Lost employment as direct result of major disaster
- Not eligible for regular UI (self-employed, insufficient wages, etc.)
- Unable to work due to disaster
- Work location destroyed or unreachable due to disaster
Application: Through New York State Department of Labor when disasters declared. Time-limited application period (typically 30 days from disaster declaration).
Duration: Up to 26 weeks of DUA benefits
Source: Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. § 5177
FEMA DUA information: https://www.fema.gov/assistance/individual/program/disaster-unemployment
Pandemic Unemployment Programs (Historical)
Note: Federal pandemic unemployment programs (PUA, PEUC, FPUC, Mixed Earner, etc.) expired September 2021. No pandemic programs active in 2026.
Historical programs included:
- Pandemic Unemployment Assistance (PUA) – expired September 6, 2021
- Pandemic Emergency Unemployment Compensation (PEUC) – expired September 6, 2021
- Federal Pandemic Unemployment Compensation (FPUC) – expired September 6, 2021
These programs are no longer available and are referenced only for historical context.
Context: New York Compared to National Benchmarks
New York benefit levels in national context (2026):
Maximum WBA: $869 (ranks in top 10 of 50 states)
Duration: 26 weeks (standard national norm)
Unique features:
- Alternate base period available if standard base period fails
- Shared Work program active for partial unemployment
- Higher maximum benefit than most states following 2025 increase
National range:
- Highest maximum WBA: Massachusetts ($1,015 in 2025)
- Lowest maximum WBA: Mississippi ($235 in 2025)
- Most common duration: 26 weeks
New York’s maximum weekly benefit increased significantly in October 2025 from $504 to $869, representing the first increase since 2019. This increase was enabled by the state’s repayment of approximately $7 billion in federal UI Trust Fund debt.
For comprehensive state-by-state comparisons:
U.S. DOL Comparison: https://oui.doleta.gov/unemploy/comparison/
DOL State Law Information: https://oui.doleta.gov/unemploy/statelaws.asp
Source: U.S. Department of Labor, Comparison of State UI Laws 2026
Resources
New York State Resources
New York State Department of Labor – Main Contact
Website: https://dol.ny.gov/
Purpose: Primary agency administering unemployment insurance in New York
Telephone Claims Center
Phone: 1-888-209-8124
Hours: Monday-Thursday 8:00 AM – 5:00 PM; Friday 8:00 AM – 4:00 PM (EST)
Purpose: File claims, certify for benefits, ask questions about claims
TTY/TDD Services (Deaf or Hard of Hearing)
Phone: 1-800-662-1220 (relay service)
Purpose: Accessibility services for hearing impaired claimants
Online Services Portal
Website: https://labor.ny.gov/signin
Purpose: File claims, certify weekly, view claim status, update information, view payments
Requirements: NY.gov ID account required
Unemployment Insurance Division Mailing Address
Address: New York State Department of Labor, Unemployment Insurance Division, Building 12, State Campus, Albany, NY 12240
Purpose: Written correspondence, document submission
Claimant Handbook
Website: https://dol.ny.gov/system/files/documents/2026/01/ui-claimant-handbook_1-26.pdf
Purpose: Comprehensive guide to unemployment benefits in New York (January 2026 edition)
Benefit Calculator
Website: https://dol.ny.gov/unemployment-calculator
Purpose: Estimate weekly benefit amount (estimate only, not official determination)
Work Search Resources – JobZone
Website: https://www.jobzone.ny.gov/
Purpose: Job search tools, work search record keeping, labor market information
Career Centers
Website: https://dol.ny.gov/career-centers
Purpose: In-person assistance, job search resources, workshops, reemployment services
Find location: Use website to locate nearest Career Center
Fraud Reporting Hotline
Phone: 1-888-598-2077
Website: https://dol.ny.gov/report-fraud
Purpose: Report suspected unemployment fraud or identity theft
Overpayment Information
Website: https://dol.ny.gov/unemployment/overpayments
Purpose: Information about repaying overpayments, payment plans
Form 1099-G Tax Information
Website: https://dol.ny.gov/1099-g-tax-forms
Purpose: Access tax forms, understand unemployment benefit taxation
Claimant Advocate Office
Website: https://dol.ny.gov/claimant-advocates
Purpose: Free, impartial assistance for claimants with limited English proficiency or other barriers
Services: Help understanding determinations, preparing for hearings, navigating system
Unemployment Insurance Appeal Board
Website: https://uiappeals.ny.gov/
Phone: 518-402-0205
Mailing Address: PO Box 15126, Albany, NY 12212-5126
Purpose: Appeal hearing decisions, information about appeal process
Virtual Hearings Center
Website: https://vhc.uiab.ny.gov/
Purpose: Attend unemployment appeal hearings virtually
Employer Services
Website: https://dol.ny.gov/employer-services
Purpose: Information for employers about unemployment insurance requirements, tax rates, reporting
Source: Official New York State government websites
Verified: January 22, 2026
Federal Resources
U.S. Department of Labor – Employment and Training Administration
Website: https://www.dol.gov/agencies/eta/unemployment-insurance
Purpose: Federal UI oversight, program information, guidance
CareerOneStop
Website: https://www.careeronestop.org/
Phone: 1-877-348-0502
Purpose: Job search resources, career exploration, training information
Sponsored by: U.S. Department of Labor
Internal Revenue Service (IRS) – Unemployment Compensation
Website: https://www.irs.gov/individuals/employees/unemployment-compensation
Purpose: Tax information for unemployment benefits, Form 1099-G guidance
U.S. Department of Labor – Trade Adjustment Assistance
Website: https://www.dol.gov/agencies/eta/tradeact
Purpose: Information about TAA benefits for workers affected by foreign trade
U.S. Department of Labor – Federal Employees (UCFE)
Website: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe-ucx
Purpose: Unemployment benefits for federal civilian employees
U.S. Department of Labor – Ex-Servicemembers (UCX)
Website: https://www.dol.gov/agencies/eta/unemployment-insurance/ucfe-ucx
Purpose: Unemployment benefits for ex-military personnel
FEMA – Disaster Unemployment Assistance
Website: https://www.fema.gov/assistance/individual/program/disaster-unemployment
Purpose: Information about DUA during major disasters
Source: Official federal government websites
Frequently Asked Questions: New York Unemployment Benefits 2026
What are unemployment benefits in New York?
Unemployment benefits in New York are temporary income replacement payments for eligible workers who lose employment through no fault of their own. The program is funded by employer taxes and administered by the New York State Department of Labor under New York Labor Law Article 18.
How much can I receive in unemployment benefits in New York?
For 2026, weekly benefit amounts range from $140 minimum to $869 maximum, depending on base period wages. Benefits are calculated as approximately 1/26th of average quarterly earnings during the base period. Maximum total benefits available are $22,594 (26 weeks × $869 maximum WBA). Use the benefit calculator at https://dol.ny.gov/unemployment-calculator for an estimate.
How long does it take to get unemployment benefits in New York?
Typical timeline from filing to first payment is 3-4 weeks if no eligibility issues exist. This includes the waiting week (first week unpaid), claim processing (2-3 weeks), and payment processing (2-3 business days). Claims requiring fact-finding or investigation may take 4-6 weeks or longer before first payment.
Can I work part-time and still receive unemployment in New York?
Yes. Claimants may work up to 3 days per week and earn up to $869 per week (the maximum benefit rate) before benefits are completely eliminated. Earnings are partially deducted from weekly benefits. Claimants must report all work and earnings when certifying each week.
What disqualifies you from unemployment in New York?
Common disqualifications include: voluntary quit without good cause, discharge for misconduct or willful misconduct, refusal of suitable work, failure to meet work search requirements, inability to work, unavailability for work, and labor dispute participation. Disqualifications generally require claimant to return to work and earn at least 5 times the weekly benefit rate before requalifying.
How do I file for unemployment in New York?
File online at https://labor.ny.gov/signin using NY.gov ID account (fastest method), or by phone at 1-888-209-8124. Online filing available 24/7. Phone filing available Monday-Thursday 8 AM – 5 PM, Friday 8 AM – 4 PM. Application requires personal information, employment history for past 18 months, and separation information for all employers.
Are unemployment benefits taxable in New York?
Yes. Unemployment benefits are taxable income for both federal and New York State tax purposes. Claimants receive Form 1099-G by January 31 showing total benefits paid. Optional tax withholding available: 10% for federal, variable rate for state. Must report unemployment income on tax returns even if no withholding elected.
How do I appeal an unemployment denial in New York?
File written appeal within 30 days of determination mailing date. Appeals may be filed online at labor.ny.gov/signin, by mail to PO Box 15131, Albany, NY 12212-5131, or by fax to 518-402-6208. Include name, Social Security number, determination being appealed, and brief explanation of disagreement. Hearing scheduled within 30 days before Administrative Law Judge.
Do I have to look for work while collecting unemployment in New York?
Yes. Claimants must complete at least 3 work search activities per week, with at least 1 being a priority activity (such as applying for specific job or attending interview). Must keep Work Search Record documenting all activities. Certain exemptions exist for temporary layoffs with recall dates, approved training programs, and union hiring hall dispatch.
What is the waiting week in New York?
The waiting week is the first full week of unemployment for which no benefits are paid. New York requires a waiting week for claims filed on or after June 28, 2021. Claimants must still certify for the waiting week to receive credit. The first payment received is for the second week of unemployment.
Can I collect unemployment if I quit my job in New York?
Generally no, unless you quit for good cause. Good cause includes substantial changes in working conditions, health reasons supported by medical documentation, following spouse to new location (evaluated case by case), unsafe working conditions, sexual harassment, and constructive discharge situations. Each case requires documentation and evaluation by the Department of Labor.
How do I certify for weekly benefits in New York?
Certify online at labor.ny.gov/signin or by phone at 1-888-581-5812. Certification window opens Sunday after benefit week ends and remains open through Saturday. Must certify every week to receive benefits. Certification asks about ability to work, availability, work search activities, any work performed, earnings received, and other eligibility questions.
What happens if I refuse a job offer while collecting unemployment?
Refusal of suitable work may result in disqualification from benefits. After receiving benefits for 13 weeks, claimants may be required to accept any employment at prevailing wage for similar work. Whether work is suitable depends on skills, experience, wages, working conditions, and labor market factors. Each refusal is evaluated individually.
Can I receive unemployment benefits if I was fired in New York?
Depends on reason for termination. If fired for misconduct or willful misconduct, benefits are denied until requalifying by working and earning at least 5 times weekly benefit rate. If fired for inability to meet performance standards (not misconduct) or for reasons not constituting misconduct, benefits are generally payable. Each case evaluated based on specific circumstances.
How long can I collect unemployment benefits in New York?
Standard duration is 26 weeks within a 52-week benefit year. Extended Benefits may add up to 13 additional weeks when unemployment rates trigger program (not currently active as of January 2026). Total maximum benefits equal Weekly Benefit Amount × 26 weeks.
What if I don’t agree with my benefit amount?
File appeal within 30 days of monetary determination mailing date. Appeal online at labor.ny.gov/signin, by mail to PO Box 15131, Albany, NY 12212-5131, or by fax to 518-402-6208. Provide any wage documentation supporting higher benefit amount. Hearing scheduled to review wage records and benefit calculation.