New York payroll tax and registration guide

Why is this important?

To maintain compliance with state payroll tax regulations, you must provide the following information before you can use OnPay to run payroll:

• State Employer Identification Number and state/local tax IDs
• Tax rates - State tax offices set these rates based on the type, age, and size of your business
• TPA and power of attorney - Most tax offices require this before we can submit quarterly wage reports and deposits on your behalf

This information must be provided and maintained by you in order for OnPay to accurately file and deposit tax payments for your company. OnPay is not responsible for any penalties or interest that incur due to missing or incorrect company tax information.

Each state has its own requirements, so if you pay employees in more than one state, you’ll find separate tax guides for each state.

See what information you need to provide OnPay, and what taxes and filings OnPay handles for New York Employers.

• Information OnPay needs from you

  Use this checklist to make sure you’ve covered everything required to set up your account as a New York employer, so OnPay can accurately file and pay taxes on your behalf:
  
  

  All New York employers	What is this?
  Make sure your business is registered with the New York Department of Labor	Allows your business to pay required unemployment insurance in New York. Registering with the Department of Labor will also automatically register you with the New York Department of Taxation More info >
  Provide OnPay with your New York State ID Number and deposit schedule	The employer identification number issued by the state. In New York this number is typically your federal EIN followed by 00. More info >
  Provide OnPay with your New York Unemployment Insurance Employer Registration Number	A 7- or 8-digit number unique to your account with the state More info >
  Provide OnPay with your New York Unemployment (SUI) Rate	A tax rate you receive annually from the state of  New York More info >
  Make sure you are set up with state disability insurance (SDI) coverage for New York	SDI is required in New York state More info >

• Taxes and filings OnPay handles for New York Employers

  Withholding Tax

  Form NYS-1	Return of Tax Withheld	- Monthly
  Form NYS-45	Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return	- Quarterly
  Form NYS-45 ATT	Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return Attachment	- Quarterly

  Unemployment Insurance Tax

  Form NYS-45

  Quarterly Tax and Wage Report

  - Quarterly

  Other

  New Hire Report

  New York Report of New Hires

  - As required

Where you can find the tax account numbers you need

If you are an existing employer who has previously run payroll in New York, you likely already have the IDs and online accounts needed for OnPay to process your tax filings.

If you are a new employer in New York, you will need to register your business with the New York Department of Taxation & Finance and the New York Department of Labor. This must be completed for OnPay to be able to file and pay your NY taxes.

New York Withholding ID and Unemployment Insurance Registration Number

Existing NY Employer: 

• If you have already been processing payroll and filing/paying withholding and unemployment taxes to New York then there is no additional registration needed.
• You can find both of these numbers on any previously filed quarterly tax return (Form NYS-45) or by calling the NY Department of Labor at 888-899-8810.
• Note that your state withholding tax ID will be the same as your federal employer identification number (EIN) assigned by the IRS followed by 00 (unless you have multiple business locations)

New NY Employer: Register with the New York Department of Labor 

• Register your business for income withholding and unemployment tax on the New York Department of Labor website (will automatically register you for the New York Department of Taxation and Finance as well)
  • During registration, you will come across a section called Agent C/O Address which will ask if you would like Unemployment related mail to be directed to your payroll provider
  • Select No
• If you are a Non-Profit Organization, please fill out the NYS-100N form
• You should be issued your IDs within 7-10 days of registering

New York State Unemployment Insurance (SUI) Rate

Updated January 1, 2025

Existing NY Employer: 

• Find your rate on the Notice of Unemployment Tax Rate (Form IA-97) mailed by the Department of Labor each March
• Employer contribution rates range from 0.525% to 8.9%, with a wage base of $12,800

New NY Employer: Register with the New York Department of Labor

• You will receive your UI Tax Rate after you complete the online registration with the Department of Labor and the Department of Taxation and Finance
• It's important you do not combine the Reemployment Fund of 0.075% with your SUI rate
• The SUI rate for new employers is 3.4%, with a wage base of $12,800

Learn about state disability insurance required for NY employers

In the state of New York, employers are required to provide State Disability Insurance (SDI) coverage to employees for an off-the-job injury or illness. 

New York allows employers to withhold $0.60 per week from employees to help fund this policy. OnPay will automatically process these SDI withholdings when you run payroll, leaving the funds in your bank account for you to pay to your SDI insurance provider. Note that the deduction amount is not included in the total tax draft and is not paid by OnPay.

If you need some help getting SDI insurance coverage for New York, talk to one of our benefits experts to get started.

Paying employees in other states?

If you operate in multiple states or just have employees working from home across a state line, it's important to file the correct state forms for those workers. See what forms we file in the states where you pay employees.

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