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New York State Agencies and Forms

 

New York Department of Labor - Unemployment - Click here

MINIMUM WAGE (Effective 1/1/17)

Minimum Wage  $9.70

For a complete review of minimum wage by state for 2017 »

Minimum Cash Wage (Tipped Employee) $7.50

Maximum Tip Credit $2.20

All employees are covered except for: those working in an executive, administrative or professional capacity; outside salespersons; farm workers; cab drivers; members of religious orders; and volunteers at recreational or amusement events that last up to eight consecutive days.

 

Unemployment in New York:
Taxable Wage Base 
  $10,900 in 2017, $10,700 in 2016, $10,300 for 2014 and $10,500 for 2015
Employer 2017 Tax Rates (Includes 0.075% Re-employment Service Fund rate)
  1.7 - 9.5
Standard 2017 New Employer Rate (Includes 0.075% Re-employment Sevice Fund rate)
  4.1%
Volunary Contribuition Permitted
  Yes
Period Effective   Calendar Year 2017

New York Income Tax Withholding

New York requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation and Finance.

Wage Withholding: Tables

Supplemental Wage / Bonus Rate: 9.62%

All employers paying wages subject to New York's income tax law must withhold from all payments of taxable wages paid to residents regardless of where their services are performed, and from payments of taxable wages paid to nonresidents for services performed within the state.

  • Register as employer by filing Form IA 100 (Report to Determine Liability)
  • Employee's Withholding Allowance Certificate
  • 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 1.443%. 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 Harbor
39 Broadway, 4th Floor
New York, NY 100064
212-742-9280
1.98% (employer tax)

New York City income taxes - returns should be sent to:

Department of Taxation and Finance
Income Tax Bureau
Withholding Tax Unit
Albany, NY 12227-0125
518-438-8581
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 Unemployment Insurance (SUI):

Wage Base is $8,500 for 2013, $10,300 for 2014 and $10,500 for 2015
Rates range from 2.025% to 9.825% for 2015
New employer rate is 4.025% plus the corresponding subsidiary fund percent(.075) for 2013.
Reserve ratio formula
Rates do not include the subsidiary tax of 0.625% or the reemployment tax of 0.075%.


State Disability Insurance (SDI):

0.50% to maximum of $0.60 per week (employee)

State Labor Laws:

Minimum Wage - The Federal minimum wage applies
Termination Pay - Fired/Quit - next regular payday.


New Hire Reporting:

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

The information on this web page is furnished with the understanding that the publisher is not engaged in rendering legal or accounting advice. If legal or expert services are required, contact your attorney or accounting professional.


Use our Salary Paycheck Calculator for your New York payroll.

 


 

workerscompensation.com, a comprehensive resource for Workers' Compensation in New York, including forms

 


 


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