Withholding
Withholding requirements
Employers must complete the Form IT-2104, New York’s Employee Withholding Certificate.
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
$12,000
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.
More information
Labor
Minimum wage
$14.20/hour for most employers. Certain exceptions may apply.
Termination Pay
If an employee is fired or quits, the employee must be paid by the next payday.
More information
New Hire Filing
Reporting deadline
Within 20 days of employee hiring, rehiring, or returning to work.
Reporting online
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
Other
New employer registration
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
N/A
Disability insurance
Employers can deduct .5 of 1% of an employee’s wage, not to exceed $0.60 per week.
Helpful links
Last Updated
01/30/2023
States
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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