New York Payroll

Did you know that most New York employers that have one or more employees on at least 30 days in the calendar year must provide disability insurance for employees?

New York Income Tax Withholding

New York requires employers to withhold state income tax from their employees' wages and remit the amounts withheld to the Department of Taxation and Finance.

All employers paying wages subject to New York's income tax law must withhold from all payments of taxable wages paid to residents regardless of where their services are performed, and from payments of taxable wages paid to nonresidents for services performed within the state.

New York Benefits

Temporary Disability Insurance:
Most New York employers are required to provide disability insurance for employees. Coverage may be provided through the state insurance fund, private insurance, or self-insurance. Both employees and employers must contribute to the plan.

Employers that have one or more employees on each of at least 30 days in the calendar year are covered by the law.

New York Voting Rights:

Employer Right To Schedule Voting Hours	Pay Deduction For Voting Time Leave
Yes	Time Off with Pay Limited to 2 Hours

All employers in New York must allow employees time off to vote if the employees do not have sufficient time to vote before or after work. This summary is restricted to coverage of private employers.

The law does not specify the exact amount of voting time leave that must be granted, but employees that have four consecutive nonwork hours while the polls are open are not entitled to voting time leave.

New York Compensation

Employees covered by New York's minimum wage law must be paid $7.15 an hour.

All employees are covered except for:

• those working in an executive, administrative, or professional capacity;
• outside salespersons;
• farm workers;
• cab drivers;
• members of religious orders; and
• volunteers at recreational or amusement events that last up to eight consecutive days.

New York Payroll

Employers covered by New York's wage payment law must pay wages no less frequently than weekly or semimonthly. Commissioned salespersons must be paid at least once a month.

All employees are covered, except those specifically exempt by statute; among those exempt are executive, administrative, or professional employees earning more than $600 a week.

New York Unemployment:

Taxable Wage Base ($000s)	New Employer Rate (% Taxable Wages)	Employee Tax Rate (% Taxable Wages)	Period Effective
8,500	4.1	None	Calendar Year 2006

Helpful Links for New York Payroll

New York Department of Taxation and Finance
Building 8
W. A. Harriman Campus
Albany, New York 12227
(800) CALL TAX (225-5829)

New York Department of Labor
Building 12
State Office Campus
Albany, New York 12240
(518) 457-2460

New York Department of Labor - Unemployment Insurance Division
W. A. Harriman Campus
Albany, New York 12240
(888) 899-8810

New York State Laws

Tax Forms and Publications