New York Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

New York Payroll

Christina Hageny

leads Valor with over a decade
of CPP / PHR professional
experience

Paying Employees in New York

New York 2021 Minimum Wage:

  • $15.00/hour in New York City
  • $14.00/hour in Long Island and Westchester County
  • $12.50/hour in the remainder of the state

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 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
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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: 3.2%
  • 2021 Wage Base: $11,800

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

Additional Resources