: 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 1.61135%. Yonkers non-resident at 0.50%
Employer Compensation Expense Tax (ECET) — 1.5% for 2019 (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.)
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