New York

Withholding

Withholding requirements

Employers must complete the Form IT-2104, New York’s Employee Withholding Certificate.
https://www.tax.ny.gov/pdf/current_forms/it/it2104_fill_in.pdf

Supplemental rate

if no tax is withheld from regular wages, add to regular wages for the current or preceding payroll period and withhold on the total.
If the tax is withheld from regular wages, the rate is 9.62%.
If you are withholding New York City supplemental wages for a resident and you pay supplemental wages with regular wages but do not specify the amount of each supplemental wage in your NYC payroll tax withholding, withhold income tax as if the total were a single payment for a regular payroll period or withhold using a rate of 4.25%.
For Yonkers supplemental wages: for a resident and you pay supplemental wages with regular wages but do not specify the amount of each, withhold income tax as if the total were a single payment for a regular pay period or withhold using the following supplemental rates:
Yonkers Resident: 1.61135%
Yonkers Nonresident: 0.50%

State Unemployment Insurance (SUI)

Wage base

$11,100

Contribuitions

Rates range from 0.9% to 8.3%. This includes a Re-employment Services Fund (RSF) rate of 0.075%.
New employers use a rate is 3.6%; this includes the RSF contribution.

Labor

Minimum wage

$10.40/hour for most employers. Exceptions can be found here: https://www.labor.ny.gov/workerprotection/laborstandards/workprot/minwage.shtm

Termination Pay

If an employee is fired or quits, the employee must be paid by the next payday.

New Hire Filing

Reporting deadline

Within 20 days of employee hiring, rehiring, or returning to work.

Reporting by mail

New York Department of Taxation and Finance
New Hire Notification
P.O. Box 15119
Albany, NY 12212-5119

Child Support

Other

Local taxes

New York/New Jersey waterfront employers pay a rate of 1.98%.
There is also an additional Metropolitan Commuter Transportation Mobility tax: https://www.tax.ny.gov/bus/mctmt/emp.htm

Reciprocal states

N/A

Disability insurance

Employers can deduct .5 of 1% of an employee’s wage, not to exceed $0.60 per week.
http://www.wcb.ny.gov/content/main/DisabilityBenefits/Employer/complyWithLaw.jsp

Helpful links

Department of Taxation and Finance: https://www.tax.ny.gov/
Department of Labor: https://www.labor.ny.gov/home/

Last Updated

05/01/2019

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The information provided here should not be considered legal or accounting advice nor should it substitute for legal, accounting, and other professional advice. If you require legal or accounting advice, you should always consult your licensed attorney, accountant, or other professional to discuss the facts of your particular situation.

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