Withholding tax

Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions, and other similar income paid to employees.

Requirements

• Who must withhold personal income tax
• Who you must withhold tax for
• Income subject to withholding
• Amount to deduct and withhold
• Electronic filing

New hire reporting

• Hiring employees
• About New hire reporting
• New hire Online reporting

File and pay

• Filing requirements (NYS-45, NYS-1)
• Filing methods
• Withholding due dates
• Penalties and interest

Employers may also be required to:

• Pay unemployment insurance contributions
• Pay the metropolitan commuter transportation mobility tax (MCTMT)

Resources

• Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
• Withholding tax rate changes
• Withholding publications and guidance
• Withholding forms and instructions
• Jurisdiction/Rate Lookup by Address
• Wage reporting resources for withholding tax filers
• Guidance for employers affected by a W-2 phishing scheme
• Email subscription service

Department of Taxation and Finance

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