state taxNew York State Tax Information
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New York Department of Taxation and Finance
Withholding Requirements:
- Register as employer by filing Form IA 100 (Report to Determine Liability)
- Employee's Withholding Allowance Certificate - Form IT-2104
- 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 7.35%. NYC resident at 4.00%. Yonkers resident at 0.735%. 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
State Unemployment Insurance (SUI):
Wage Base is $8,500
Rates range from 1.5% to 9.90%
New employer rate is 4.1% plus the corresponding subsidiary fund percent.
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
518-869-3318 fax
To report online click here
Remit Withholding for Child Support to:
NYS Child Support Processing Center
P.O. Box 15363
Albany, NY 12212-5363
518-474-9081 or 800-972-1233
To report online click here
Reciprocal states:
none
For paycheck calculation visit the New York Paycheck Calculator of PaycheckCity.
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