State guide
How to Register for New York Payroll Taxes
Let a dedicated tax manager file your NYS-100 with the Department of Labor and the Tax Department and follow up until you are set up, or use the step-by-step guide below.
Last updated:
At a glance
2 agencies: DOL and Tax Department
1 form: NYS-100
Your EIN is your withholding ID
4.1% new-employer UI rate
Done for you
Rather hand off the NYS-100?
Skip the paperwork. Your dedicated PayAdvisors tax manager registers you with the state and gets your tax IDs for you. In New York that means your NYS-100, followed up until your UI registration number is issued and withholding is set up.
- One named person owns your NYS-100 from first field to final notice
- We file through New York Business Express with you
- We follow up with the Department of Labor and send your details ready for payroll
- You get back to running the business
Hands-on help from a real person you can call or email. Use it on its own or alongside managed payroll.
Quick answer
New York payroll tax registration at a glance
New York uses one form for two agencies. The NYS-100 employer registration form registers you with the Department of Labor (DOL) for unemployment insurance (UI) and with the Department of Taxation and Finance for withholding and wage reporting. Most businesses file it online through New York Business Express.
Your New York State, New York City and Yonkers withholding ID is your federal EIN. DOL assigns a separate eight-digit UI employer registration number. In 2026, a new employer pays UI at 4.1% on the first $17,600 of each employee's wages.
Who registers
When New York requires you to register
New York's UI thresholds are low, so most employers are liable from their first quarter of payroll.
| Employer type | You are liable for New York UI from |
|---|---|
| General business | The first day of the calendar quarter in which you pay $300 or more in wages, or the day you acquire all or part of a liable employer's business |
| Household employers | The first day of a calendar quarter in which you pay $500 or more |
| Nonprofits | The first day of the quarter in which you pay $1,000 or more, or the first day of a year in which you employ 4 or more workers in 20 different weeks |
| Agricultural employers | The first day of a calendar quarter in which you pay $300 or more (since January 1, 2020) |
- Corporate officers are employees, including officers of S corporations and closely held corporations. DOL treats their pay for services, including dividends and distributions, as reportable for UI.
- Withholding follows wages. Withhold New York State tax from residents, and from nonresidents for work performed in the state. Withhold New York City tax from all wages of NYC residents, even for work done outside the city. Yonkers residents owe a resident surcharge, and nonresidents working in Yonkers owe the nonresident earnings tax.
The NYS-100
How to register with the NYS-100
One registration covers UI with DOL and withholding with the Tax Department.
- Get your federal EIN. DOL requires it before you register.
- File the NYS-100. General business, household and agricultural employers can register online through New York Business Express. Nonprofits, government employers and Indian tribes use the mail-in versions (NYS-100N, NYS-100G and NYS-100IT).
- Watch for your Liability and Determination Notice. It carries your eight-digit employer registration number.
- Post the Notice to Employees. Employers other than household employers display the UI poster (IA 133) with their name, address and registration number at each location.
Representatives
To let a payroll provider or accountant handle UI matters with DOL, file a Power of Attorney (Form IA 900).
Questions
DOL's Employer Hotline: 888-899-8810.
The shortcut
One form, two agencies, three sets of withholding rules
The NYS-100 is one filing, but it touches the Department of Labor, the Tax Department and, for many employers, New York City or Yonkers rules.
On your own
- NYS-100 version and liability questions alone
- NYC and Yonkers withholding rules to sort out
- Waiting on the Liability and Determination Notice
With your PayAdvisors tax manager
- Your tax manager files the NYS-100 with you
- Department of Labor follow-up handled for you
- Your details delivered, ready for payroll
Get it done by a dedicated tax manager.
Checklist
What to have ready
The NYS-100 itself lists every required field, and New York Business Express walks you through them online. Have these ready first.
- Your federal EIN. DOL requires it before you register
- Your employer type (general business, household, nonprofit, agricultural, government or Indian tribe), which decides the NYS-100 version you file
- The quarter you first paid $300 or more in wages ($500 for household employers, $1,000 for nonprofits)
- If you took over all or part of a liable business, the date you acquired it
- Your legal business name and the address of each New York work location, which also go on the IA 133 poster
- Each employee's home address, since New York City and Yonkers withholding depend on where employees live
What comes back
What you receive, and from whom
Your withholding ID is your federal EIN; the Department of Labor issues your UI registration number.
- Withholding ID: your federal EIN. The same number covers New York State, New York City and Yonkers withholding.
- UI employer registration number. Eight digits, on the Liability and Determination Notice. Use it on all DOL correspondence, returns and payments.
- The IA 133 poster for your workplace (household employers are exempt).
- A UI rate. New employers start at the new-employer rate. DOL mails rate notices starting mid-February each year.
Rates
New York payroll tax rates for 2026
UI is financed by employers, and the MCTMT is an employer tax. Paid Family Leave and the disability benefits share can come out of employee pay.
| Item | 2026 figure |
|---|---|
| New-employer UI rate | 4.1% total (4.025% UI rate plus 0.075% Re-employment Service Fund). The normal new-employer rate is 3.4% |
| UI wage base | $17,600 per employee per year (up from $12,800 in 2025) |
| UI rated range, 2026 | 1.7% to 9.5%, including the 0.075% fund |
| Paid Family Leave (employee-paid) | 0.432% of gross wages, capped at $411.91 for the year |
| Disability benefits (employee share) | Employers may collect 0.5% of wages, no more than $0.60 a week |
| MCTMT (only if MCTD payroll is over $312,500 in a quarter) | Zone 1 (New York City): 0.055% to 0.895%. Zone 2 (Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess, Westchester): 0.055% to 0.635%. Rates by quarterly payroll, for quarters from July 1, 2025 |
State, New York City and Yonkers income tax withholding come out of employee pay using the Tax Department's withholding tables (NYS-50-T-NYS, NYS-50-T-NYC and NYS-50-T-Y) and each employee's Form IT-2104.
Gotchas
New York registration mistakes we see
Most of these cost money or time only after the first few payrolls.
- Underestimating how early you are liable. A general business is liable from the first day of the quarter it pays $300 in wages, not when it reaches a higher threshold.
- Leaving officer pay out of UI. New York treats S corporation officers as employees, and their compensation, including dividends and distributions, is reportable for UI.
- Budgeting with last year's wage base. The UI wage base jumped from $12,800 in 2025 to $17,600 in 2026.
- Holding withholding until the quarterly return. Once accumulated withholding reaches $700, file Form NYS-1 and pay within 3 or 5 business days, depending on your history. New employers use the 5-day rule until notified.
- Missing the NYC and Yonkers rules. Withholding depends on where employees live, and for Yonkers on where they work. NYC residents are withheld on all wages.
- Skipping disability and Paid Family Leave coverage. Once you have one or more employees on at least 30 days in a calendar year, coverage is required four weeks after the 30th day.
Beyond the NYS-100
Other New York employer requirements
These are separate from the NYS-100 but start with your first hire.
- Workers' compensation. Required for almost every employer. A one or two person corporation is exempt only when those people own all the stock, hold all the offices and there are no other employees. See the Workers' Compensation Board.
- Disability and Paid Family Leave. A separate insurance policy, required once you have one or more employees on 30 days in a calendar year, with the same one or two person corporation exemption.
- New hire reporting. Report new and rehired employees within 20 calendar days of the hire date. The penalty is $20 per employee not reported.
- Minimum wage. $17.00 an hour in New York City, Long Island and Westchester, and $16.00 in the rest of the state for 2026. The rates stay the same on January 1, 2027.
- Paid sick leave. Up to 40 hours a year for employers with 4 or fewer employees (paid if net income is over $1 million, otherwise unpaid), 40 paid hours for 5 to 99 employees and 56 paid hours for 100 or more.
- Pay frequency and pay notices. Manual workers are generally paid weekly, and each new hire gets a written notice of pay rate and payday at hiring.
After you register
Your New York filing calendar
Once your accounts are open, these filings repeat every quarter and year.
- NYS-45 quarterly return: one combined return for withholding, wage reporting and UI, due April 30, July 31, October 31 and January 31. It must be filed electronically, and employers generally file even for quarters with no wages.
- NYS-1 withholding payments: due within 3 or 5 business days after the payroll that brings accumulated withholding to $700 or more. Under $700 for the quarter, pay with the NYS-45.
- MCTMT: if you are subject to it, file Form MTA-305 and pay for each quarter on the same four due dates.
- UI rate notices: mailed starting mid-February.
- Benefit claims: respond to a Notice of Potential Charges (LO 400) within 10 calendar days.
- Records: keep employment tax records for at least four years.
Official links
Official New York links
Agency sites for forms, filing and help.
- New York Business Express (register online)
- DOL: register for unemployment insurance
- Publication NYS-50, Employer's Guide
- NYS-45 quarterly reporting
- UI rate information
- MCTMT for employers
- New hire reporting
- Workers' compensation coverage
- Disability and Paid Family Leave coverage
- DOL Employer Hotline: 888-899-8810
New York registration questions
What is the NYS-100?
It is New York's employer registration form for unemployment insurance, withholding and wage reporting. One filing registers you with both the Department of Labor and the Tax Department.
Does New York give me a separate withholding number?
No. Your New York State, New York City and Yonkers withholding ID is your federal EIN. The Department of Labor issues a separate eight-digit UI registration number.
When does a New York business become liable for UI?
On the first day of the calendar quarter in which it pays $300 or more in wages. Household employers become liable at $500 in a quarter.
I am the only employee of my S corporation. Do I register for New York UI?
Usually yes. New York treats S corporation officers as employees for UI, including pay in the form of dividends and distributions. A dedicated tax manager can handle the New York registrations for you as part of our S corp payroll package.
What is the 2026 New York new-employer UI rate?
4.1% in total, including the 0.075% Re-employment Service Fund, on the first $17,600 of each employee's wages.
Do I owe the MCTMT?
Only if you withhold New York tax and your payroll in the 12-county Metropolitan Commuter Transportation District is over $312,500 in a quarter.
Do I need disability and Paid Family Leave insurance?
Yes, once you have one or more employees on at least 30 days in a calendar year. A one or two person corporation with no other employees, where those people own all the stock and hold all the offices, is exempt.
Can a payroll provider deal with the Department of Labor for me?
Yes, after you file a Power of Attorney (Form IA 900) naming them.
How is registration priced?
Most states issue two IDs, one for withholding and one for unemployment insurance. Pricing depends on the states and accounts involved. We'll quote it on a quick consultation.
Is this tax advice?
No. This page is a general guide to New York's registration process, based on Department of Labor, Tax Department and other official sources. For advice on your own situation, talk to your CPA or tax advisor.
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Next step
Get your New York accounts set up
A dedicated tax manager files your NYS-100, follows up with the Department of Labor and the Tax Department until you are set up and sends you the details ready for payroll. Tell us your first payroll date to start.
About this guide
Last verified and sources
Last verified October 26, 2026 against the New York State Department of Labor, Department of Taxation and Finance, Workers' Compensation Board, Paid Family Leave program and New York statutes. This guide is general information, not tax or legal advice.
Related
- State payroll tax registration (all states)
- California payroll tax registration guide
- Arizona payroll tax registration guide
- Texas payroll tax registration guide
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- Georgia payroll tax registration guide
- North Carolina payroll tax registration guide
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- Washington payroll tax registration guide
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- Ohio payroll tax registration guide
- Pennsylvania payroll tax registration guide
- New Jersey payroll tax registration guide
- Virginia payroll tax registration guide
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- Massachusetts payroll tax registration guide
- Tennessee payroll tax registration guide
- Indiana payroll tax registration guide
- Missouri payroll tax registration guide
- Maryland payroll tax registration guide
- Oregon payroll tax registration guide
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- Nevada payroll tax registration guide
- Wisconsin payroll tax registration guide
- Alabama payroll tax registration guide
- Minnesota payroll tax registration guide
- South Carolina payroll tax registration guide
- Louisiana payroll tax registration guide
- Kentucky payroll tax registration guide
- Oklahoma payroll tax registration guide
- Connecticut payroll tax registration guide
- Iowa payroll tax registration guide
- Kansas payroll tax registration guide
- Arkansas payroll tax registration guide
- New Mexico payroll tax registration guide
- Vermont payroll tax registration guide
- Payroll setup for new businesses
- Payroll tax filing and compliance
- S corp payroll
- S corp payroll setup checklist
Sources
- NYS Department of Labor, Register for Unemployment Insurance
- NYS Department of Taxation and Finance, Publication NYS-50, Employer's Guide
- NYS DOL, Unemployment Insurance Employer Guide, P822 (PDF)
- NYS DOL, Unemployment Insurance Rate Information
- NYS DOL, NYS-45 Quarterly Reporting
- NYS Tax Department, Employers: Metropolitan Commuter Transportation Mobility Tax (MCTMT)
- NYS Tax Department, New Hire Reporting
- NYS DOL, Minimum Wage
- NYS Workers' Compensation Board, Workers' Compensation Coverage Requirements
- NYS Workers' Compensation Board, Disability and Paid Family Leave Coverage Requirements
- NYS Workers' Compensation Board, Disability Benefits and Paid Family Leave Insurance (employers)
- New York State Paid Family Leave, Updates for 2026
- New York Labor Law, Section 196-B (paid sick leave)
- New York Labor Law, Section 191 (frequency of pay)
- New York Labor Law, Section 195 (notice and record keeping)
- New York Business Express