What New York Form IA 12.3 Is For
New York Form IA 12.3, Record of Employment, is a mandatory separation notice that employers must provide to workers when their employment ends or is significantly reduced. This form serves as an official certificate documenting that the worker's job was covered under New York State's Unemployment Insurance program. The document provides separating employees with essential information they need to file for Unemployment Insurance benefits, including the employer's name, New York State Employer Registration Number, and the address where payroll records are maintained. While the form itself does not determine whether a worker qualifies for benefits—that determination is made by the New York State Department of Labor's Unemployment Insurance Claims Center—it ensures that both employers and employees have proper documentation of the employment relationship for Unemployment Insurance purposes. New York State Department of Labor
The 2018 version of Form IA 12.3 (revised November 2023) includes detailed instructions for filing Unemployment Insurance claims, listing the specific documentation workers need when applying for benefits, such as Social Security numbers, driver's license information, and employment history for the previous 18 months. The form also explains how to file claims online at www.labor.ny.gov or by calling the Telephone Claim Center toll-free at (888) 209-8124. New York State Department of Labor
When You’d Use New York Form IA 12.3
Late or Amended Filing
Employers must complete and provide Form IA 12.3 immediately at the time of separation to every worker who is permanently, indefinitely, or temporarily laid off; discharged; quits voluntarily; or has their hours reduced to 30 or fewer each week. The "reduced hours" provision is particularly important—if an employer-initiated action results in an employee working less than 30 hours per week or earning less than the maximum benefit rate in a week, the employer must provide this notice because the employee may qualify for partial unemployment benefits. New York State Department of Labor
The law does not distinguish between voluntary and involuntary separations. Whether an employee resigns, is fired, or is laid off, the employer must provide Form IA 12.3 at the time of separation. This applies to all types of separations, including temporary layoffs and situations where hours are reduced below the 30-hour threshold. For household employers specifically, the form must be given to every employee who quits, is laid off, or is discharged. New York State Department of Labor
While the New York State Department of Labor publications do not explicitly describe a formal "amended" Form IA 12.3 procedure, employers who discover they provided incorrect or incomplete information on the original form should issue a corrected version to the employee as soon as possible. If an employer fails to provide the form at the time of separation and the employee has already filed for benefits, the employer should complete the form immediately and provide it to both the employee and the Department of Labor to ensure accurate processing of the claim and proper experience rating charges to the employer's account. Late or missing forms can result in processing delays and potential inaccuracies in benefit determinations and experience rating charges. New York State Department of Taxation and Finance
Key Rules or Details for 2018
Mandatory Coverage
Form IA 12.3 must be provided for all separations and hour reductions below 30 hours per week, regardless of whether the separation is permanent, temporary, voluntary, or involuntary. The only exception is for employees working under a Shared Work Plan approved by the New York State Department of Labor, where notice requirements are established through the Shared Work Plan itself. New York State Department of Labor
Required Information
The form must include the employer's name, New York State Employer Registration Number, the address where payroll records are kept, and optionally (if needed by the employer to locate employee records) the employee's payroll or clock number and location of employment or code. The employee must complete their name and Social Security number on the form. The employer must also record the date the form was given to the employee. New York State Department of Labor
Approved Forms Only
Employers must use either the official Form IA 12.3 provided by the New York State Department of Labor or an equivalent form that has been approved in writing by the Department's Liability and Determination Section. Employers cannot create their own separation notice without prior approval. The form can be downloaded from the Department's website, or employers can request copies by calling the Employer Hotline at (888) 899-8810, faxing a request to (518) 485-8010, or mailing a request to the Department's Registration Section. New York State Department of Taxation and Finance
No Exemptions for Voluntary Quits
Even when employees voluntarily resign or quit, employers must provide Form IA 12.3. The law requires the form regardless of whether the individual may actually be eligible to file an Unemployment Insurance claim. This ensures that all separated workers have the information they need should they wish to apply for benefits, and it protects employers by creating proper documentation of the separation. New York State Department of Labor
Partial Unemployment Triggers
The partial unemployment threshold is critical—employees become potentially eligible for partial benefits when they work less than 30 hours in a week OR earn less than the maximum benefit rate in a week. Employers who reduce employee hours but maintain earnings above the maximum benefit rate for workers who continue to work 30 or more hours per week do not need to provide the notice. However, if either condition is met (under 30 hours OR earnings below the maximum benefit rate), the form is required. New York State Department of Labor
Paso a paso (visión general)
Step 1: Determine When Form Is Required
Review your employee's separation circumstances. The form is required whenever an employee is permanently laid off, indefinitely laid off, temporarily laid off, discharged, quits, or has hours reduced to 30 or fewer per week. If you're uncertain whether a particular situation requires the form, err on the side of providing it—the Department of Labor requires the form for all separations regardless of the reason.
Step 2: Obtain the Official Form
Download Form IA 12.3 from the New York State Department of Labor website at www.labor.ny.gov, request copies by calling (888) 899-8810, or fax your request to (518) 485-8010. If you prefer to use a custom form, you must first submit it to the Liability and Determination Section for written approval before using it with employees.
Step 3: Complete Employer Information
Fill in your company name, New York State Employer Registration Number, and the complete street address, city, state, and ZIP code where payroll records are kept. If you maintain payroll records at a location different from your business address, provide the payroll records location. Also include your Federal Employer Identification Number (FEIN). Optionally, include employee identifiers if needed.
Step 4: Record the Date and Provide to Employee
Enter the date you are giving the form to the employee. Provide the form on their last day of work or when hours are reduced. Do not delay.
Step 5: Instruct Employee to Complete Their Portion
Ensure the employee fills in their full name and Social Security number. Explain its importance for filing benefits.
Step 6: Maintain Records
Keep a copy for at least four years. This supports audits, disputes, and accurate benefit processing. New York State Department of Labor
Errores comunes y cómo evitarlos
Mistake 1: Failing to Provide the Form for Voluntary Quits
Employers often skip this step. The law requires it for all separations. Use a standardized process.
Mistake 2: Not Providing the Form When Reducing Hours
Reduced hours trigger requirements too. Track schedule changes carefully.
Mistake 3: Using Outdated or Unauthorized Forms
Always use the current or approved version.
Mistake 4: Providing Incomplete Information
Missing details can delay claims and cause penalties. Use a checklist.
Mistake 5: Delaying Provision of the Form
Provide it immediately—never late.
¿Qué ocurre después de presentar la solicitud?
The employee uses the form to file for Unemployment Insurance. It does not guarantee eligibility.
If a claim is filed, employers receive a Notice of Potential Charges (LO 400) and must respond within 10 days.
Failure to respond may increase your contribution rate.
Monthly, you’ll receive a Notice of Experience Rating Charges (IA 96).
You can dispute incorrect charges with proper documentation.
Preguntas frecuentes
Is this requirement new?
No. It has existed for years, but 2023 updates expanded it to include reduced hours.
Does this apply to seasonal employment?
Yes. Seasonal workers must receive the form at separation or reduced hours.
Do I need to provide this form if an employee resigns?
Yes. It applies to all separations.
Can I use a custom form?
Only with written approval from the Department of Labor.
What if I forget to provide the form?
Provide it immediately and send a copy to the Department if needed.
Do schools need to provide this form at the end of the academic year?
No, if there is reasonable assurance of continued employment.
What if hours are reduced but pay is still high?
If hours remain 30+ AND earnings exceed the benefit threshold, the form is not required. Otherwise, it is.
