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 1.61135%. Yonkers non-resident at 0.50%.
• Employer Compensation Expense Tax (ECET) is 1.5%
  

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
1.84% (employer tax) as of 7/1/18

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,

Phone: 518-438-8581
Rate is progressive

Metropolitan commuter transportation mobility tax (MCTMT) 
Rate depends on quarterly value of payroll expense per employer.

State Unemployment Insurance (SUI):

Wage Base is $11,400 for 2019 and $11,100 for 2018
Rates range from 1.3% to 9.1% for 2018
New employer rate is 3.525% plus the corresponding subsidiary fund percent (.075) for 2018 - total 3.6%
Reserve ratio formula 
Rates do NOT include the subsidiary tax of 0.625% or the reemployment tax of 0.075%.

State Paid Family Leave Insurance:

Wage base is $70570 for 2019nding subsidiary fund percent (.075) for 2018 -

Rate for residents and non-residents is 0.153% for 2019

This is funded through payroll deductions only (deduction from gross wages)

https://paidfamilyleave.ny.gov/new-york-paid-family-leave-updates-2019

State Disability Insurance (SDI):

0.50% to maximum of $0.60 per week (employee)

State Labor Laws:

Minimum Wage - $11.10 to 15.00 effective 2019 (varies by employer size and location) 
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

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