Valor Payroll Solutions
New York Payroll Information
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Table of Contents
Paying Employees in New York
New York 2025 Minimum Wage:
- $15.50 per hour
- $16.50 per hour in New York City, Nassau County, Suffolk County and Westchester County
New York Overtime Rules:
- 1.5 x’s the regular rate of pay for all hours worked in excess of 40 in a workweek
New York Paystub Requirements:
- The dates of work covered by the payment of wages
- Name of employee
- Name of employer
- Address and phone number of employer
- Rate or rates of pay and basis thereof, whether paid by the hour, shift, day, week, salary, piece commission or other
- Gross wages
- Deductions
- Allowances, if any, claimed as part of the minimum wage
- Net wages
- For all employees who are not exempt from overtime, the statement shall include
- The regular hourly rate or rates of pay
- The overtime rate or rates of pay
- The number of regular hours worked
- The number of overtime hours worked
How often do you have to pay employees in New York?
- Employees must be paid weekly no later than seven days after the pay period end date.
- Nonprofit organizations can pay twice per month if that is their agreement with the employees.
- Large businesses may request permission to pay twice per month.
When is an employee’s final check due in New York?
- Voluntary resignation – wages are due by the next regular payday.
- Involuntary termination – wages are due by the next regular payday.
New York Payroll Taxes
New York Withholding Tax
New York Withholding Tax Registration
- Employers can complete the NYS-100 online to register for withholding and unemployment tax.
Wages Subject to New York Withholding
- All income earned by New York residents is subject to New York withholding tax
- All income earned by non-residents in New York is subject to New York withholding tax unless the employee won’t earn more than his/her personal exemptions.
New York Employee’s Withholding Exemption Certificate
- Form IT-2104
Reciprocity
- None
New York Withholding Tax Due Dates
- Due quarterly by the last day of the month following quarter-end if you withhold less than $700 per quarterly
- Due within 3-5 business days after pay date if you withhold more than $700 per quarter
New York Unemployment Tax
New York Unemployment Tax Registration
- Employers can complete the NYS-100 online to register for withholding and unemployment tax.
New York Unemployment Tax Employer Liabilities
- New employer rate: 4.1% (4.025% UI + .075% Re-Employment Services Fund)
- 2025 Wage Base: $12,800
New York Unemployment Tax Due Dates
- Return and payment are due quarterly on the last day of the month following the end of the reporting period
New York New Hire Reporting
- Employers are required to report new hires within 20 days of hire or rehire
- Employers can use the New Hire Online Reporting Center to report new hires online
- New York State Dept of Taxation and Finance
New Hire Notification
PO Box 15119
Albany, NY 12212-5119 - Phone: (518) 320-1079
- Fax: (518) 320-1080
New York Child Support
- Employers can remit New York child support payments using www.expertpay.com
- NYS Child Support Processing Center
PO Box 15363
Albany, NY 12212-5363 - Phone: (888) 208-4485
- Fax: (518) 320-1080
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