New York Payroll

Register as an employer on the New York Employment Department of Labor website

Employee's Withholding Tax Exemption Certificate

: Form IT-2104

Withholding Method

: Formula

Supplemental Wage / Bonus Rate

: 11.7% for state tax. NYC residents rate is 4.25%, 0% for nonresidents

Employer Compensation Expense Tax (ECET) — 5.0% for 2023 (Generally, payroll expense means a covered employee’s wages and compensation that are subject to either social security or railroad retirement tax, but with no annual cap applied. This is Medicare wages.)

New York Wage Base

: $12,300 for 2023

New York SUI rates range from

: 2.025% to 9.825% for 2023

New York SUI surtax for the Reemployment Services Fund

: 0.075% for 2023

New York new employer rate

: 4.025% for 2023

Get your unemployment insurance rate: New York UI agency website

New York employee SDI Rate

: 0.5% to a maximum of $0.60 per week

New York employer SDI Rate

: Balance of costs over employee contributions necessary to provide benefits

New York FLI employee rate

: 0.455% with a maximum of $423.71 per year for 2023

New York FLI wage limit

: $87,785.88 for 2023

New York Minimum Wage

: $14.20 per hour. $15.00 per hour for New York City, Westchester and Long Island. Rates vary by employer size and location, check city for city minimum wage rates

New York Termination Pay

:

• Employee is fired — pay next regular payday
• Employee quits — pay next regular payday

New Hire Notification
P.O. Box 15119
Albany, NY 12212-5119

Phone: 518-320-1079

Fax: 518-320-1080

NYS Child Support Processing Center
P.O. Box 153634
Albany, NY 12212-5363

Phone: 888-208-4485

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