What is the state minimum wage

  • $15/hour – NYC
  • $14/hour – Long Island & Westchester
  • $12.50/hour – Remainder of New York State

What do I need to know about state withholding tax?

  • Employers must withhold taxes on:
    • NY State residents earning wages even when earned outside of the state
    • NY State non-residents being paid wages for services performed within the state
    • NYC residents even when services are performed outside of NYC
    • Yonkers residents even when services are performed outside of Yonkers
    • Yonkers non-residents on wages paid for services performed in Yonkers
  • New employers are required to register for a withholding account. Click here to register online.

What forms do employees need to set up state withholding?

  • IT-2104 – Employee’s Withholding Allowance Certificate

What do I need to know about unemployment tax?

  • 2020 Taxable Wage Base – 11,600
  • 2020 New Employer UI Rate – 3.2%
  • With few exceptions, new employers are required to register for an unemployment tax account. Click here to register.

How do I report new hires to the state?

  • Register and report new hires online OR
  • Mail a copy of the employee’s Form IT-2104 or Form W-4 to:
    New York State Department of Taxation and Finance
    New Hire Notification
    PO Box 15119
    Albany, NY 12212-5119
  • Fax: (518) 320-1080
  • Phone: (518) 320-1079

How do I submit Child Support payments?

  • Register and remit payments online
  • Mail payments to:
    NYS Child Support Processing Center
    PO Box 15363
    Albany, NY 12212-5363
    Phone: (888) 208-4485
  • Email: nysdulumpsum@otda.ny.gov

Additional Resources:

New York Department of LaborDivision of Employment and Workforce Solutions
New York Department of Taxation and FinanceNew York Bills & Laws
New York Unemployment Insurance Handbook for EmployersEmployer/Businesses – Workers’ Compensation Information

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