Claimants were Florida residents who worked picking apples on the employer's farm in New York at various times during the third and/or fourth quarters of 1983. Pursuant to Labor Law § 564 (1) (a), if the employer paid cash remuneration of $20,000 or more in any calendar quarter of a year to persons employed in agricultural labor on its farm it would be liable for unemployment insurance contributions and claimants would have had covered...
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