New York 2023 Tax Rates

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2023 New York Taxes

Withholding Requirements

  • Employee's Withholding Tax Exemption Certificate

    : Form IT-2104

  • Withholding Method

    : Formula

  • Supplemental Wage / Bonus Rate

    : 11.7% for state tax. NYC residents rate is 4.25%, 0% for nonresidents
  • Employer Compensation Expense Tax (ECET) — 5.0% for 2023 (Generally, payroll expense means a covered employee’s wages and compensation that are subject to either social security or railroad retirement tax, but with no annual cap applied. This is Medicare wages.)

New York Local Taxes

New York State Unemployment Insurance (SUI)

  • New York Wage Base

    : $12,300 for 2023

  • New York SUI rates range from

    : 2.025% to 9.825% for 2023

  • New York SUI surtax for the Reemployment Services Fund

    : 0.075% for 2023

  • New York new employer rate

    : 4.025% for 2023
  • Get your unemployment insurance rate: New York UI agency website

New York State Disability Insurance (SDI)

  • New York employee SDI Rate

    : 0.5% to a maximum of $0.60 per week

  • New York employer SDI Rate

    : Balance of costs over employee contributions necessary to provide benefits

New York Paid Family Leave Insurance (FLI)

  • New York FLI employee rate

    : 0.455% with a maximum of $423.71 per year for 2023

  • New York FLI wage limit

    : $87,785.88 for 2023

New York State Labor Laws

  • New York Minimum Wage

    : $14.20 per hour. $15.00 per hour for New York City, Westchester and Long Island. Rates vary by employer size and location, check city for city minimum wage rates

  • New York Termination Pay

    :
    • Employee is fired — pay next regular payday
    • Employee quits — pay next regular payday

New York New Hire Reporting

Remit Withholding for Child Support to

New York Reciprocal States

  • None
Select yearCurrent New York taxes
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.