What is the state minimum wage?
- $15/hour – NYC
- $15/hour – Long Island & Westchester
- $14.20/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?
- 2023 Taxable Wage Base – $12,300
- 2023 New Employer UI Rate – 4.1% (including Re-employment Services Fund rate of 0.075%)
- 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: [email protected]
Get A Quote For New York Payroll Services