Tax Day 2023 and how to get an extension from the IRS
Tax Day is on Tuesday, Apr 18, 2023. Not ready to file? Submit an electronic request to the IRS for an extension ASAP!)
New York Payroll
New York Payroll Topics
The Empire State has a progressive income tax system where the income taxes are some of the highest in the United States. Use the New York paycheck calculators to see the taxes on your paycheck. For employer tax calculations, use PaycheckCity Payroll.
New York Tax Information
Withholding Requirements
- Register as an employer on the New York Employment Department of Labor website
Employee's Withholding Tax Exemption Certificate
: Form IT-2104Withholding Method
: FormulaSupplemental 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 Local Occupational Taxes
New York State Unemployment Insurance (SUI)
New York Wage Base
: $12,300 for 2023New York SUI rates range from
: 2.025% to 9.825% for 2023New York SUI surtax for the Reemployment Services Fund
: 0.075% for 2023New York new employer rate
: 4.025% for 2023- Get your unemployment insurance rate: New York UI agency website
New York State Disability Insurance (SDI)
New York employee SDI Rate
: 0.5% to a maximum of $0.60 per weekNew York employer SDI Rate
: Balance of costs over employee contributions necessary to provide benefits
New York Paid Family Leave Insurance (FLI)
New York FLI employee rate
: 0.455% with a maximum of $423.71 per year for 2023New York FLI wage limit
: $87,785.88 for 2023
New York State Labor Laws
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 ratesNew York Termination Pay
:- Employee is fired — pay next regular payday
- Employee quits — pay next regular payday
New York New Hire Reporting
- New Hire Notification
P.O. Box 15119
Albany, NY 12212-5119 - Phone: 518-320-1079
- Fax: 518-320-1080
Remit Withholding for Child Support to
- NYS Child Support Processing Center
P.O. Box 153634
Albany, NY 12212-5363 - Phone: 888-208-4485
New York Reciprocal States
- None
New York Withholding Forms
Form IT-2104
Employee's Withholding Allowance CertificateResidentForm IT-2104.1
New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding TaxNonresidentForm IT-2104-E
Certificate of Exemption from WithholdingExemptForm IT-2104-IND
Certificate of Exemption from WithholdingExempt Native AmericanForm IT-2104-MS
New York State Withholding Exemption Certificate for Military Service PersonnelmilitaryForm IT-2104-SNY
Certificate of Exemption from Withholding for START-UP NY ProgramExemptForm PFL-WAIVER
Employee Opt-Out of Paid Family LeaveExempt
New York Payroll Calculators
Calculate your New York net pay or take home pay by entering your pay information, W4, and New York state W4 information.
- New York Salary Paycheck Calculator
- New York Hourly Paycheck Calculator
- New York Bonus Tax Percent Calculator
- New York Bonus Tax Aggregate Calculator
- New York Gross-Up Calculator
- New York 401k Calculator
- New York Dual Scenario Salary Paycheck Calculator
- New York Dual Scenario Hourly Paycheck Calculator
- Calculate New York employer payroll taxes NEW!
Updated April 2023These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
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