New York State Taxes in 2016

Looking for resources on New York withholding requirements, state labor laws, and more? Here are some resources for you.

Withholding Requirements Register as employer by filing Form IA 100 (Report to Determine Liability). Employee's Withholding Allowance Certificate - Form IT-2104

Withholding Method = formula.

Supplemental Rate = If no tax withheld from regular wages, add to regular wages for current or preceding payroll period and withhold on total. If tax withheld from regular wages, withhold at 9.62%. NYC resident at 4.25%. Yonkers resident at 1.84704%. Yonkers non-resident at 0.50%.

Local Taxes New York - New Jersey Waterfront payroll taxes and quarterly Form WC-30 to: Waterfront Commission of New York Harbor39 Broadway, 4th Floor New York, NY 100064212-742-92801.9 (employer tax) effective 7/1/15
New York City income taxes - returns should be sent to: Department of Taxation and Finance Income Tax Bureau Withholding Tax Unit Albany, NY 12227-0125518-438-8581 Rate is progressive Metropolitan commuter transportation mobility tax (MCTMT) Rate depends on quarterly value of payroll expense per employer. http://www.tax.ny.gov/bus/mctmt/mctmt_changes.htm

State Tax Unemployment Insurance Wage Base is $10,700 for 2016.
Rates range from 2.025% to 9.825% for 2016.
New employer rate is 4.025% plus the corresponding subsidiary fund percent (.075) for 2016. Reserve ratio formula.
Rates do NOT include the subsidiary tax of 0.625% or the re-employment tax of 0.075%.

State Disability Insurance 0.50% to maximum of $0.60 per week (employee).
State Labor Laws
Minimum Wage - $9.00 effective 12/31/15.
Termination Pay - Fired/quit - next regular payday.

Employers must report hiring, rehiring, and return to work within 20 days to: Department of Taxation and Finance New Hire Notification
P.O. Box 15119 Albany, NY 12212-5119
Phone: 518-320-1079
Fax: 518-320-1080
To report online, click here.

Remit Withholding for Child Support To NYS Child Support Processing Center
P.O. Box 15363 Albany, NY 12212-5363
Phone: 888-208-4485
To report online, click here.

Reciprocal States None.

State Tax Resources New York Department of Taxation and Finance.
New York Department of Labor.