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Version: 1.7.3

New York Payroll Tax Compliance

Employers in New York must meet three key payroll compliance obligations: state income tax withholding, unemployment insurance (UI), and new hire reporting.

Each requirement comes with its own forms, deadlines, and reporting rules established by state agencies. The sections below provide a clear overview of these obligations.

New York Withholding Tax Requirements​

New York employers are required to withhold state income tax from employee wages and file returns with the New York State Department of Taxation and Finance.

The state requires the following forms to report withholding taxes:

Form NYS-1​
  • Filed after each payroll where the accumulated withheld tax reaches or exceeds $700.
  • If total withholding is less than $700 for the entire quarter, do not file Form NYS-1. Instead, remit the balance with Form NYS-45.
  • Reports New York State, New York City, and Yonkers income tax withheld from employee wages.
  • Must be filed:
    1. Within 3 business days after the payroll, if prior-year withholding was $15,000 or more
    2. Within 5 business days otherwise
  • New York State, New York City, and Yonkers taxes must be reported separately — do not combine amounts.
Note:

TaxBandits API supports the automation of Form NYS-1. See how it works

Form NYS-45​
  • Filed quarterly on April 30, July 31, October 31, and January 31.
  • Used to submit withholding tax payments (deposit form).
  • Reports total wages, unemployment insurance contributions, and total withholding.
  • Used to report and remit withholding when NYS-1 thresholds are not met.

New York Unemployment Insurance (UI) Requirements​

Employers are liable for New York unemployment insurance taxes, administered by the New York State Department of Labor.

  • UI reporting is included as part of Form NYS-45 (Part A).
  • Filed quarterly on April 30, July 31, October 31, and January 31.
  • Employers must file even if no wages were paid (zero wage reports).

New York New Hire Reporting​

  • Employers must report all newly hired and rehired employees to the New York State New Hire Reporting Center. This reporting supports the enforcement of child support orders and the detection of fraud.
  • Employers must submit new hire reports within 20 days of the employee’s hire date.