Article 91 of Social Insurance Law

In the event of delay in paying contributions and other amounts due pursuant to the provisions of this Law, whether amounts payable by the employer or amounts that the employer is required to deduct from the salaries of insured persons, the employer shall pay an additional amount at the rate of (1) monthly of the amounts whose payment was delayed, for the period from the date on which payment became due until the date of payment. The employer shall be exempt from paying the additional amount if payment is made within ten days of the date on which payment became due.