New York


Withholding requirements

Supplemental rate


State Unemployment Insurance (SUI)

Wage base



Rates range from 2.1% to 9.9%. This includes a Re-employment Services Fund (RSF) rate of 0.075%.
New employers use a rate is 4.1%; this includes the RSF contribution.


Minimum wage


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

New hire reporting form

Child Support

Online payments

More information


Local taxes

New York/New Jersey waterfront employers pay a rate of 1.98%.
There is also an additional Metropolitan Commuter Transportation Mobility tax.

Reciprocal states


Disability insurance

Employers can deduct .5 an employee’s wage, not to exceed $0.60 per week.

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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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