New York Compliance and Regulatory Resources

Business owners spend around $35,670 yearly on regulatory compliance.¹ Paychex simplifies HR compliance with resources like our enhanced HR library and automated compliance notifications. Learn more about New York regulations including pay transparency, workplace retirement programs, and more.

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Compliance Topics

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)
2026 NYS Withholding Tables
2026 NYC Withholding Tables
2026 Yonkers Withholding Tables

State Unemployment Taxable Wage Base Limit
$17,600

State Unemployment Rate Range for Employers
1.7% to 9.5%

State Unemployment New Employer Rate
4.025%

State Hourly Minimum Wage
$17.00 in NYC, Nassau, Suffolk, and Westchester counties

$16.00 in remainder of NY state

State Minimum Wage for Tipped Employees
Varies by type of tipped employee
NYS wage and hour information

Paid Family Leave

New York mandates that private employers with one or more eligible employees in the state offer New York Paid family Leave insurance.

Employers must provide eligible employees up to 12 weeks of leave in a 52-week period.
NYPFL is funded by employees through a payroll deduction, which is a percentage of their wages up to a cap set annually. Employers may choose to cover the cost.

State Tax ID Registration

Withholding and State Unemployment Insurance (SUI) Registration

Employers are required to have an active New York state unemployment insurance (SUI) account number to file electronically with the New York Department of Taxation and Finance. The New York Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (Form NYS-45) reports both state withholding and SUI. In order to file this return, employers must register for SUI.

Paychex must be authorized as the Third-Party Administrator (TPA) on the account for making any adjustments to returns and payments on your behalf.

Register a New Business

Go to NY Business Express and select I Need a NY.GOV ID.
Complete the registration application.
It may take 3-4 days receive your new account number and registration confirmation. Make sure you save this confirmation to your computer.
- The tax account number’s format: XXXXXXXXX (9-digit number)
Enter your new account number in your Paychex Flex^® account to ensure that your Paychex account is updated.
- Refer to the Updating Tax Agency IDs instructions for updating your Tax ID in Paychex Flex.
Authorize Paychex as your Third-Party Administrator.
- See Designating Paychex as Your Third-Party Administrator (TPA) for instructions

Designating Paychex as Your Third-Party Administrator (TPA)

Complete the Power of Attorney (POA) and the Tax Information Access and Transaction Authorization Forms.
Email your Registration Confirmation and both TPA Access (POA and Tax Information and Transaction Authorization Forms) to your Paychex Service Professional.

Additional Resources

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

Secure Choice
Visit our retirement hub

Workplace Safety

NY PESH
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.