New York 2025 Tax Rates

Withholding Method

: Formula

• Withholding Tax Tables

Supplemental Wage / Bonus Rate

: 11.7% for 2025

Employer Compensation Expense Tax (ECET) — 5.0% for 2025

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

Employee's Withholding Tax Exemption Certificate

: Form IT-2104

New York Wage Base

: $12,800 for 2025

New York Re-Employment Service Fund

: 0.075$ with a wage base of $12,800 for 2025

New York new employer rate

: 3.4% for 2025

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 per employee for 2025. As a result, employees can't pay more than $31.20 for disability insurance per year

New York employer SDI Rate

: Balance of costs over employee contributions necessary to provide benefits

New York FLI employee rate

: 0.388% for 2025

Annual tax limit: $354.53

New York FLI wage limit

: $91,373.88 for 2025

Weekly wages must always be considered since the tax is based on the lesser of the employee wages or the weekly taxable wage base

New York Minimum Wage

: $15.50 per hour starting 2025, except for counties and cities with their own rate

$16.00 starting 2026

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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