Looking for New York state tax information? PaycheckCity's Payroll Resources houses all of the tax research behind the paycheck calculators on PaycheckCity. New York is always one of the most requested and searched states for payroll tax information. Read this article for our current research on New York taxes including state tax, unemployment, income tax, and more.
New York State Tax Information- State Links
New York Department of Taxation and Finance
New York Department of Labor
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 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 Harbor39 Broadway, 4th Floor New York, NY 100064212-742-92801.98% (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 12227-0125518-438-8581
Rate is progressive
Metropolitan commuter transportation mobility tax (MCTMT) Rate depends on quarterly value of payroll expense per employer. More information is available here.
State Unemployment Insurance (SUI)
Wage Base is $10,300 for 2014
Rates range from 2.025% to 9.825% for 2014 New employer rate is 4.025% plus the corresponding subsidiary fund percent (.075) for 2014. 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 - $8.00 effective 12/31/13, then $8.75 on 12/31/14 and then $9.00 effective 12/31/15
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.
Withholding for Child Support
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
To run a paycheck calculation visit the New York Paycheck Calculator of PaycheckCity. paycheckcity.com is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about New York state tax, federal tax information, and state tax information.
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.