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NY Changes Wage and Withholding Filing Requirements for Businesses

Changes to New York state laws designed to reduce fraudulent tax claims now require employers to report employee gross wage and withholding information on a quarterly basis, effective Jan. 1, 2019.

Employers in New York state are required to report employee gross wage and withholding information on a quarterly basis, effective Jan. 1, 2019, with the first report due April 30, 2019. This change, according to Gov. Andrew Cuomo’s executive budget document, is designed to help reduce fraudulent claims.

In previous years, employers only reported state unemployment insurance (SUI) information on a quarterly basis with the fourth quarter serving as a cumulative total for the federal gross wages subject to income tax withholding and the annual amount of state, New York City and Yonkers tax withheld of all employees. Under the changes in 2019, fourth-quarter reporting will only include the amounts you paid (gross wages) and withheld for the fourth quarter.

The state sent out three reminders to businesses in the state, including the latest in November, that addressed the upcoming change.

What does this mean for employers?

The new reporting requirements will change how employers complete NYS-45/NYS-45ATT. Employers formerly were required to complete Part C, columns d and e, annually or on the last return of the calendar year. With the new reporting requirements, employers must complete Part C, columns d and e, quarterly. And all employers are required to file Form NYS-45 electronically using the New York State Department of Taxation and Finance’s “Withholding Tax Web File” system if they:

  • Do not use a tax preparer to file
  • Use a computer to prepare or calculate tax forms
  • Have broadband internet access

If employers don’t meet these conditions, they should keep filing paper Form NYS-45, which can be found on the department’s website.

Businesses who do not use a payroll provider will be faced with the additional responsibilities of pulling and filing quarterly reports, and any mistakes – or even forgetting to file – could lead to amended filings and penalties such as fines that can be assessed on a quarterly basis.

Additional information on this upcoming change can be found at the Department of Taxation and Finance website.

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Kimberley Kesselring is the Payroll Tax Compliance Manager at Paychex. She currently leads a team that is responsible for Payroll Tax Compliance.
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