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New York Compliance and Regulatory Resources

Business owners spend about 74 hours each year maintaining regulatory compliance.1 Paychex strives to simplify HR compliance by giving businesses resources to help navigate the complex landscape of employment laws and regulations. Learn more about regulations your business may need to comply with including pay transparency, offering workplace retirement programs, and more.

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State Tax Rates and Limits

State Supplemental Withholding Rate*
11.70% (NYS); 1.95975% (Yonkers resident) and 0.50% (Yonkers non-resident); 4.25% (NYC)
2024 NYS Withholding Tables
2024 NYC Withholding Tables
2024 Yonkers Withholding Tables

State Unemployment Taxable Wage Base Limit

State Unemployment Rate Range for Employers
2.1% to 9.9%

State Unemployment New Employer Rate

State Hourly Minimum Wage
$16 in NYC, plus Nassau, Suffolk, and Westchester counties, $15 in rest of state

State Minimum Wage for Tipped Employees
Varies by Type of Tipped Employee
NYS wage and hour information

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

  • Registration instructions for New York state withholding and SUI are on one form.
    • Processing can take up to 5 business day with a state withholding format: of XXXXXXXX (9 digits); with a SUI format of XXXXXXXXXX (9 digits).
    • Complete the New York state withholding and the New York SUI Power of Attorney (POA) forms.
    • Email the POAs and the registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Pay Transparency

In effect since Sept. 17, 2023, employers with four or more employees must comply with the New York pay transparency law.

  • Job postings and advertisements for a job, promotion, or transfer opportunity must include minimum and maximum annual salary or hourly range if the job will be performed physically, at least in part, in the state or if the job reports to a supervisor, office, or other worksite in New York state.
  • Must provide a job description if one exists.
  • An amendment changed the record-keeping requirements, making recordkeeping no longer a requirement (e.g., history of compensation ranges for each job, job descriptions, etc.)

State-Facilitated Retirement Programs

Workplace Safety

New York has an OSHA-approved state plan covering state and local government workers. Private-sector employees and workers within the state are covered under federal OSHA.

Workers' Compensation

Coverage is mandatory for employers with any employees.

Regulatory and Legislative Compliance Podcast

Pay transparency, anti-discrimination, privacy, payroll taxes, artificial intelligence, and more. Director of Compliance Mike Trabold provides insights on what to expect in 2024.

New York Wistia Cover
Paychex Compliance - New York

Compliance Insights