In general, virtually all employed persons in New York are covered by unemployment insurance. However, New York State’s Unemployment Insurance law provides exclusions from coverage for certain persons rendering services to not-for-profit corporations including United Methodist churches. Section 563 (2) excludes services rendered to a non-profit organization. The church must cover employees that perform non-religious services for unemployment insurance. Such staff would include, among others, administrative secretaries, local church treasurers, janitors/custodians, and financial secretaries that are paid by the local churches for their services (“covered wages”).

Need help? Contact Tracy Rickett at tracyrickett@unyumc.org or (315) 898-2017