(Unemployment Insurance Law, §§517, 518). Any payments made by an employer voluntarily and without contractual obligation, to or in behalf of a person for periods during which such person performs military services in the armed forces of the United States or any State, do not constitute wages on which contributions are payable under the New York State Unemployment Insurance Law.
N.Y. Comp. Codes R. & Regs. Tit. 12 § 490.1