📝 Overview
This guide covers state tax information for employers running payroll in New York. Withholding and Unemployment Insurance are filed together through a single quarterly return. New York also has local withholding taxes and additional employee-paid taxes. Use the sections below to find agency contact information, supported tax filings, and the account details required for tax setup.
⚙️ New York Tax Information
Click the arrow to view Withholding & Unemployment Insurance information
Click the arrow to view Withholding & Unemployment Insurance information
Agency Information
Website: New York State Department of Labor
Phone: (888) 899-8810 / (518) 485-6654
Supported Tax Filings
Quarterly Combined Withholding, Wage Reporting & UI Return (NYS-45)
Employee Wage and Tax Statement (W-2)
Required for Tax Setup
Withholding Account Number (7–8 digits, e.g., 1234567-8 or 1234567)
Filing Frequency (Weekly, Monthly, or Quarterly)
Unemployment Account Number (8 digits, e.g., 12345678)
Contribution Rate (X.XX%)
NY Reemployment Service Fund (0.075%)
Click the arrow to view Local Withholding information
Click the arrow to view Local Withholding information
New York has local withholding taxes in addition to state withholding. DaySmart Payroll supports paying and filing most localities; however, each city or county sets its own rules and a full list cannot be provided here. If a local tax applies, you will be prompted to enter the necessary tax information during account setup.
Click the arrow to view Other Taxes information
Click the arrow to view Other Taxes information
Paid Family Leave (PFL)
State Disability Insurance (SDI)
⚠️ Important Note: PFL and SDI are mandatory payroll tax deductions for employees working in New York. Although these are handled through payroll, they are considered benefits and will not be paid by DaySmart Payroll. You are responsible for remitting all PFL and SDI payments directly to the agency.
❓ Frequently Asked Questions (FAQs)
Find answers to common questions or additional details that may not be covered in the main instructions.
Click the arrow to view frequently asked questions
Click the arrow to view frequently asked questions
Why does New York use a single return for both Withholding and UI?
Click the arrow to see the answer
Click the arrow to see the answer
New York combines withholding and unemployment insurance reporting into the NYS-45 quarterly return, streamlining filing for employers. Both your withholding and UI account numbers are required during setup since the return covers both tax types.
What is the NY Reemployment Service Fund rate?
Click the arrow to see the answer
Click the arrow to see the answer
The NY Reemployment Service Fund rate is a fixed surcharge of 0.075% applied to all New York employers as part of unemployment insurance. It is a required sub-component of your Contribution Rate during tax setup.
Who is responsible for paying New York PFL and SDI?
Click the arrow to see the answer
Click the arrow to see the answer
PFL and SDI are employee-funded deductions withheld through payroll. However, remitting these payments to the agency is your responsibility as the employer. DaySmart Payroll handles the withholding calculations, but the payments must be submitted directly to the appropriate New York agency.