Workers’ Comp Penalty in NY

[Zulu Black]

Hey guys,

Looking for some advice from folks who’ve dealt with the New York Workers’ Comp Board (WCB).

I have an S-Corp that owns a rental property. I wasn't aware that I needed to get WC for my S-corp even though I'm the sole employee.  Recently, I received a penalty notice from the WCB for not carrying workers’ comp coverage during 2024/2025. 

I'm gathering some docs for the WCB to try to get an exemption but I realize I had expense line labeled as "super" even though he was a handyman I had come around for certain repairs. 

I’m concerned the WCB will treat this as if I had an employee superintendent, which would be a violation.

So I’m weighing my options:

1. Amend the 2024 return to reclassify “superintendent” as “Outside Services,” since that’s what it really was.

2. Argue that it was an independent contractor, not an employee.

3. Acknowledge it and request penalty reduction.

Questions for the community:

• How strict is the WCB in cases where an S-Corp owner is the only employee but uses outside vendors/contractors?

• If a return is amended before submission, will the WCB still rely on the original version?

• Has anyone here successfully argued down penalties in a similar situation?

Would appreciate any insight on how best to approach this.

Thanks!