What Form IA 12.3 Is For
Form IA 12.3, Record of Employment, is an official notification document that New York State employers must provide to workers when they leave employment. This form serves as proof that a worker's job was covered under New York State's Unemployment Insurance (UI) program and provides essential information the worker needs when filing for unemployment benefits. The form is issued by the New York State Department of Labor and functions as a critical link between employers, departing employees, and the state's unemployment insurance system.
The Record of Employment documents the employment relationship and helps ensure that workers who lose their jobs through no fault of their own can quickly access temporary income support while they search for new work. Although receiving Form IA 12.3 confirms that the job was insured under the state's UI program, it does not automatically guarantee that the worker qualifies for benefits—the UI Claims Center makes that determination when a claim is filed. The form essentially serves as both an employment record and a roadmap for accessing unemployment benefits.
When You’d Use Form IA 12.3
Employee Separation Scenarios
Employers must complete and provide Form IA 12.3 to each worker who leaves the payroll, regardless of the reason for separation or whether the separation is temporary or permanent. This includes workers who are:
- Permanently laid off
- Indefinitely laid off
- Temporarily laid off
- Discharged or terminated
- Voluntarily quit or resign
- Have their work hours reduced to 30 or fewer per week
Timing and Corrections
The form must be given to the employee at the time of separation—when they go off the payroll. There is no formal "late" or "amended" filing process for Form IA 12.3 itself, as it is a notice given directly to the employee rather than filed with the state. However, if an employer fails to provide the form at the time of separation, they should provide it as soon as the oversight is discovered to avoid potential penalties and to ensure the departing employee can file for benefits without unnecessary delay.
If an employer initially provided a form with incorrect information (such as an incorrect employer registration number or wrong payroll address), they should issue a corrected form to the employee promptly. Employers who realize they never provided the required notice should contact the employee immediately and furnish the completed Form IA 12.3. The form itself notes the "Date given to employee," which creates a record of when the employer fulfilled this legal obligation.
Key Rules or Details for 2021
Mandatory Information Requirements
The form must include four essential pieces of information:
- Employer's name
- New York State employer registration number
- Mailing address where payroll records are kept
- Statement instructing the employee to keep the certificate and use it when filing for UI benefits
Universal Application
The requirement applies regardless of the reason for separation. Whether an employee quits, is fired for misconduct, is laid off, or has hours reduced, the employer must provide Form IA 12.3.
Timing Requirement
Employers must provide the form when the employee leaves employment. Delays can hinder benefit claims and may lead to penalties.
Form Acquisition and Approval
- Request from the Department of Labor via hotline or website
- Custom forms must be approved by the Liability and Determination Section
- Unapproved forms do not meet legal requirements
Federal Employer Identification Number (FEIN)
The 2021 version includes a FEIN field to help identify employers accurately.
No Filing With the State
Form IA 12.3 is not submitted to any agency. It is given directly to the employee.
Step-by-Step (High Level)
Step 1: Obtain the Form
Ensure you have a supply before any separation. Request from the NY Department of Labor or submit a custom form for approval.
Step 2: Complete the Employer Information
- Employer name
- NYS Employer Registration Number
- FEIN
- Payroll records address
- Optional internal tracking fields
Step 3: Have the Employee Complete Their Information
The employee must provide:
- Full name
- Social Security number
They should verify all information before leaving.
Step 4: Record the Date and Provide to Employee
- Enter the date given
- Hand-deliver or mail immediately
- Keep a copy for records
Step 5: Instruct the Employee
Remind them to keep the form and use it when filing for unemployment benefits online or via the Telephone Claim Center.
Common Mistakes and How to Avoid Them
Mistake #1: Not Providing the Form for Voluntary Separations
Avoid this: Always provide the form regardless of who initiated the separation.
Mistake #2: Using an Outdated or Unapproved Form
Avoid this: Use the latest version or ensure custom forms are approved.
Mistake #3: Providing Incomplete or Incorrect Information
Avoid this: Use a checklist to confirm all required fields are accurate.
Mistake #4: Delaying Delivery
Avoid this: Include the form in your standard separation checklist.
Mistake #5: Ignoring Hour Reduction Requirements
Avoid this: Provide the form when hours drop to 30 or fewer per week.
Mistake #6: Not Keeping Records
Avoid this: Maintain copies or logs documenting when forms were issued.
What Happens After You File
Employee Use of the Form
The employee keeps the form and uses it when filing for unemployment benefits. Employers do not submit it to the state.
Filing a Claim
Employees file:
- Online at labor.ny.gov
- Via Telephone Claim Center
They must reference information from the form.
Employer Notification
You will receive:
- Notice of Unemployment Insurance Claim Filed (Form IA 6.3)
You must respond within ~10 days with separation details.
Impact on Employer Account
- Incorrect info can delay benefits
- Errors can lead to incorrect UI charges
- Charges affect future contribution rates
Appeals Process
Employers can appeal decisions and present evidence before an Administrative Law Judge.
FAQs
What if I forgot to give an employee Form IA 12.3?
Provide it immediately once discovered. Contact the employee and send the form. While late is not ideal, it helps prevent further issues and supports their claim process.
Can I create my own version of Form IA 12.3?
Yes, but only with prior Department of Labor approval. It must include all required elements. Unapproved forms do not meet legal standards.
Do I need to provide Form IA 12.3 to independent contractors?
No. It only applies to employees covered under NY Unemployment Insurance. Misclassification, however, can lead to penalties.
Do I still need to provide the form if an employee worked only one day?
Yes. There is no minimum employment duration requirement.
Why provide the form if hours drop below 30 per week?
Employees may qualify for partial unemployment benefits. The form helps verify eligibility.
Does providing the form guarantee unemployment benefits?
No. Eligibility is determined by the Department of Labor after reviewing the claim and employer response.
Where can I get more copies of Form IA 12.3?
You can request free copies via the Employer Hotline or download them from the Department of Labor website.
