New York employer payroll: withholding, NYS-45, unemployment insurance, PFL, disability, MCTMT and wage notices (2026, with 2025 notes)

Figures are for 2026 unless a line says 2025. Withholding amounts come from the Tax Department's 2026 tables, which apply to payrolls made on or after January 1, 2026 (NYS-50-T-NYS (1/26)). This Guide points to those tables and does not reproduce them. A dated section near the end covers 2025 payrolls.

Scope and who this is for

• Covers: private employers with employees in New York State. It covers:
  • withholding of New York State tax, New York City resident tax, the Yonkers resident surcharge and the Yonkers nonresident earnings tax;
  • Form NYS-1 deposits and the quarterly Form NYS-45;
  • unemployment insurance (UI) contributions and the re-employment service fund;
  • Paid Family Leave (PFL) and disability benefits (DBL) employee contributions;
  • the employer metropolitan commuter transportation mobility tax (MCTMT) on Form MTA-305;
  • the general minimum wage and the Wage Theft Prevention Act (WTPA) pay notice and pay statement.
• Does not cover:
  • federal payroll taxes (Forms 941, 940 and W-2);
  • the employee's own return (Form IT-201 or IT-203);
  • MCTMT for the self-employed;
  • worker classification;
  • final pay timing, pay frequency and wage deductions under Labor Law §§191 to 193 (check with the Department of Labor);
  • overtime rules and industry minimum wages (fast food, home care, tipped, farm);
  • public employers.
• Remote and cross-border workers. Where a nonresident works partly outside New York, the employer allocates wages by days worked. The convenience-of-the-employer rule can treat days worked at home outside New York as New York days. That rule, and residency tests, are covered in the Guide us-multi-state-residency-and-allocation. Use it for any employee who lives or works outside New York.

Ask the client first

• Where does each employee live (New York State, New York City, Yonkers, or out of state)? Where do they work, and on how many days in each place? Use the Tax Department's Jurisdiction/Rate Lookup by address for addresses near city lines (NYS-50).
• Does the business hold a withholding and UI registration? What is the 2026 UI rate on the Department of Labor rate notice? Is it a new employer?
• Has the Tax Department told the employer it is a 3-day filer, a 5-day filer or a PrompTax filer?
• How much New York State, New York City and Yonkers tax did it withhold in the calendar year before last? This sets the 3-day or 5-day rule.
• Who is the disability and PFL insurer? Is there a policy in force with no lapse? Does the employer take the employee contributions?
• What was payroll expense in the metropolitan commuter transportation district (MCTD) this quarter, split between Zone 1 and Zone 2?
• In which county does each employee work, for the minimum wage? Is any employee in a special industry?
• Are there signed WTPA pay notices on file for every employee, in the employee's primary language?
• Were any bonuses or other supplemental wages paid separately from regular pay?

The method, step by step

1. Register. Register for UI, withholding and wage reporting through NY Business Express (NYS-50). Report each new or rehired employee who will work in New York within 20 calendar days of the hire date (NYS-50).
2. Collect Form IT-2104 from each employee. If an employee gave a federal Form W-4 for 2020 or later and does not give an IT-2104, the employer may use zero as the number of allowances. If the employee's federal Form W-4 dates from before 2020, the employer may use the same number of allowances as that W-4 claims. Even so, all employees should be asked for an IT-2104. Send the Tax Department a copy of any Form IT-2104 claiming more than 14 allowances. Also send any Form IT-2104-E from an employee who usually earns more than $200 a week (NYS-50). Nonresidents who work partly outside New York, or partly outside Yonkers, give Form IT-2104.1.
3. Work out which taxes to withhold. An employer must withhold only if it keeps an office or transacts business in New York State. An out-of-state employer that is not incorporated or licensed under New York law, and has no office or business in New York, need not withhold for employees who live in New York. If it agrees to withhold anyway, the full rules apply (NYS-50).
   • New York State residents: withhold state tax on all wages, even wages earned outside New York State.
   • Nonresidents: withhold on wages for services performed in New York State. If services are performed partly in the state, allocate by days worked in New York over total days worked. Leave out nonworking days: weekends, holidays, sick days, vacation and leave (NYS-50).
   • New York City residents: withhold city tax on all wages, wherever the work is done. New York City has no withholding for nonresidents.
   • Yonkers residents: withhold the resident surcharge. It is 16.75% of the New York State tax (NYS-50).
   • Yonkers nonresidents who work in Yonkers: withhold the nonresident earnings tax on wages for work in Yonkers. None is needed if Yonkers wages are reasonably expected not to exceed $3,000 for the year (NYS-50).
4. Compute withholding from the 2026 tables or the exact calculation method in NYS-50-T-NYS, NYS-50-T-NYC and NYS-50-T-Y. For supplemental wages, see the rates table below.
5. Deduct the employee contributions: PFL at the 2026 rate, up to the annual cap, and DBL if the employer collects it. Some part-time or seasonal employees may qualify for a waiver of PFL coverage. Check the Board's opting-out rules before stopping deductions (coverage requirements). Do not deduct any part of UI contributions from pay. The law expressly forbids it, and an employer that does so is guilty of a misdemeanor (NYS-50).
6. Deposit withholding on Form NYS-1 under the $700 rule and the 3-day or 5-day rule (see "Filing and payment"; Withholding due dates).
7. File Form NYS-45 each quarter. File Parts A (UI), B (withholding reconciliation) and C (employee wages) together. Part C shows New York State, New York City and Yonkers tax withheld separately for each employee (March 2025 changes).
8. Pay UI and re-employment service fund contributions on NYS-45 Part A. Use wages up to the year's UI wage base.
9. Test MCTMT each quarter. If MCTD payroll expense is more than $312,500 in the quarter, file Form MTA-305 and pay (MCTMT for employers).
10. Check wage-and-hour items: minimum wage by region, the WTPA notice at hire, a compliant pay statement every payday, and payroll records kept for six years.
    • The pay notice at hire must state (notice of pay rate):
      • the rate or rates of pay, including the overtime rate if it applies;
      • how the employee is paid (by the hour, shift, day, week, commission and so on);
      • the regular payday;
      • the employer's official name and any other names it uses (DBA);
      • the address and phone number of the main office or principal location;
      • any allowances taken as part of the minimum wage (tips, meals, lodging).
    • The pay statement every payday lists the weekly payroll-record items below. It must also show the employee's name, the employer's name, address and phone number, and the dates covered by the payment. Give any employee who asks a written explanation of how their wages were computed (WTPA fact sheet). The payroll-record items are:
      • hours worked (regular and overtime);
      • the rates of pay (regular and overtime);
      • how the employee is paid;
      • piece rates and the number of pieces at each rate, where used;
      • gross and net wages;
      • itemized deductions;
      • itemized allowances and credits claimed (tips, meals, lodging), if any.

Figures for 2026 (and 2025 where they differ)

Withholding (NYS-50-T-NYS (1/26); NYS-50-T-NYC (1/26); NYS-50-T-Y (1/26))

• The 2026 New York State tables are new. They reflect the rate cuts in Chapter 59 of the Laws of 2025, Part A. The Tax Department asks employers to encourage employees who used the IT-2104 worksheet or charts before 2026 to complete a 2026 Form IT-2104.
• Yonkers: the 2026 resident tables were revised for the same reason. The nonresident earnings tax rate has not changed.
• Supplemental wages (bonuses, commissions and similar) that are paid separately, or paid together with regular pay but shown separately:
  • This option applies only if the employer withholds income tax from the employee's regular wages.
  • If so, the employer may withhold at the flat supplemental rate. Otherwise, add the supplemental wages to the regular wages for the latest pay period, compute the tax on the total, and subtract the tax already withheld.
  • If supplemental wages are paid with regular pay and not shown separately, treat the total as one regular payment.

2026 supplemental rate	Rate
New York State	11.70%
New York City	4.25%
Yonkers resident	1.95975%
Yonkers nonresident	0.50%

Unemployment insurance (NYS-45-I (1/26); DOL rate information)

Item	2025	2026
UI wage base per employee	$12,800	$17,600
New employer total rate	Not confirmed on a page we could capture (see below)	4.1% = 4.025% UI rate + 0.075% re-employment service fund
New employer normal rate	Capped at 3.4% by law	3.4% (subsidiary rate 0.625%)
Range for rated employers (total)	Check the 2025 rate notice	1.7% to 9.5%
Re-employment service fund	0.075%	0.075%

• The wage base is now a formula. From 2026, the wage base resets each January 1 to 18% of the state average annual wage, rounded up to the nearest $100. It cannot fall below the previous year's figure (NYS-45-I (1/26)). The jump from $12,800 to $17,600 raises UI cost per employee for 2026.
• Who is liable. Most employers are liable from the first day of the calendar quarter in which they pay $300 or more in remuneration. Household employers are liable once they pay $500 or more in cash in a quarter (NYS-50).
• New employer rate. A newly liable employer pays the new employer rate until it has five completed calendar quarters of liability as of a December 31 computation date. After that, the rate is based on experience (IA 318.12). The normal rate for a new employer cannot exceed 3.4% (NYS-50).
• 2025 rate is open. The Department of Labor's 2025 rate page returned an error to our fetcher. For a 2025 correction, use the rate on the employer's 2025 rate notice. The Department mails rate notices from mid-February each year (DOL rate information).
• Re-employment service fund. Pay 0.075% of the quarter's taxable wages. It is not a credit against federal FUTA (re-employment service fund).
• Interest assessment surcharge. The Department of Labor has levied an interest assessment surcharge each year since 2022 on the federal loan taken in the pandemic (NYS-50). The 2026 state budget committed to repay the UI loan (DOL rate information). Check any 2026 surcharge bill against the Department's notice. Do not assume there is none.

Paid Family Leave (Workers' Compensation Board, 2026 announcement; 2026 deduction notice; Workers' Compensation Board, 2025 announcement)

Item	2025	2026
Employee contribution rate on gross wages	0.388%	0.432%
Annual maximum employee contribution	$354.53	$411.91
State average weekly wage (the cap base)	(not needed)	$1,833.63
Maximum weekly benefit	(not needed)	$1,228.53

• Deduct each pay period until the annual maximum is reached. An employee who earns less than the state average weekly wage will pay less than the cap.
• PFL is insurance paid for by employees. It is usually a rider on the employer's disability policy. The employer passes the contributions to the insurer, not to the Tax Department (WCB employer page).
• Tax treatment. The NYS-50 chart of income items answers "Yes, for premiums paid. No, for benefits." both for UI and wage reporting and for withholding (NYS-50). So the employee's PFL contribution does not reduce the wages reported or taxed. Take it from pay after tax.

Disability benefits (DBL) (WCB employee page; coverage requirements)

• Employee contribution: optional for the employer. It is one-half of one percent of wages, but no more than 60 cents a week (WCL §209). Both limits apply, so a low earner pays less than 60 cents.
• Second job: if an employee holds two jobs at once with combined wages over $120 a week, they may ask each employer to share the deduction in proportion to earnings. The combined total must stay within 60 cents a week (employers' rights and responsibilities).
• The employer pays the rest of the premium. The benefit is 50% of the average weekly wage, up to $170 a week, for up to 26 weeks in 52 weeks. DBL and PFL cannot be paid at the same time. Together, they cannot exceed 26 weeks in any 52-week period.
• Who must cover. An employer with one or more employees on each of at least 30 days in a calendar year becomes a covered employer four weeks after the 30th day. The days do not have to be consecutive (WCL §202). Post Forms DB-120 and PFL-120.

MCTMT for employers (MCTMT for employers)

An employer is subject to MCTMT for a quarter only if both of these are true:

• it must withhold New York State income tax; and
• its payroll expense for covered employees across both zones of the MCTD is greater than $312,500 in that calendar quarter.

Tax is then computed zone by zone. For each zone, the rate for that zone's payroll expense applies to all of that zone's payroll expense.

• Zone 1: New York, Bronx, Kings, Queens and Richmond counties.
• Zone 2: Rockland, Nassau, Suffolk, Orange, Putnam, Dutchess and Westchester counties.

Zone 1:

Zone 1 payroll expense in the quarter	Quarters beginning before July 1, 2025	Quarters beginning on or after July 1, 2025
Over $0, not over $375,000	0.11%	0.055%
Over $375,000, not over $437,500	0.23%	0.115%
Over $437,500, not over $2,500,000	0.60%	0.60%
Over $2,500,000	0.60%	0.895%

Zone 2:

Zone 2 payroll expense in the quarter	Quarters beginning before July 1, 2025	Quarters beginning on or after July 1, 2025
Over $0, not over $375,000	0.11%	0.055%
Over $375,000, not over $437,500	0.23%	0.115%
Over $437,500, not over $2,500,000	0.34%	0.34%
Over $2,500,000	0.34%	0.635%

• Two law changes. The employer rates in Publication 420 are obsolete for quarters beginning on or after July 1, 2023 (Publication 420). From then until June 2025, use the "before July 1, 2025" columns, where the Zone 1 top rate is 0.60% and the Zone 2 top rate is 0.34%. From quarters beginning July 1, 2025, the lower two rates were halved and a top tier was added above $2,500,000. For a quarter before July 2023, refer.
• Exceptions: local government employers in Zone 1 pay 0.60%, not 0.895%, above $2,500,000. Local government employers in Zone 2 are not subject to MCTMT for quarters beginning on or after July 1, 2025. Household employers are not subject on household wages.
• Covered employees are those whose services are allocated to the MCTD. For how to allocate someone who works partly inside the district, see Publication 420, "Determining if an employee is a covered employee." The rate pages in Publication 420 are out of date.
• MCTMT is an employer tax. It is not withheld from employees.

Minimum wage, general rate (DOL minimum wage; history of the minimum wage)

Region	From January 1, 2025	From January 1, 2026
New York City (all employers)	$16.50	$17.00
Nassau, Suffolk and Westchester counties	$16.50	$17.00
Remainder of the state	$15.50	$16.00

• From 2027, increases are tied to a three-year average of the Northeast Consumer Price Index. The planned increases may be affected by certain economic and budget conditions. Check the DOL page each December.
• Tipped workers, fast food, home care aides and other industries have their own rates. Use the DOL lookup tool.

Boundaries and exceptions

Rule	Condition that decides it	Source
NYS-1 needed at all	Only after a payroll that brings accumulated tax withheld to $700 or more. If the employer withholds less than $700 in a calendar quarter, it pays with the NYS-45 instead	Withholding due dates
3-day vs 5-day filer	$15,000 or more withheld in the calendar year before the previous calendar year means 3 business days. Less than $15,000 means 5 business days. New employers start as 5-day filers until told otherwise. Educational organizations (Tax Law §9(a)(2)) and health care providers (Tax Law §9(a)(4)) file within 5 business days, whatever they withheld in prior years	Withholding due dates; NYS-1-I (1/26)
Several payrolls in one week	File NYS-1 after the last payroll of the week (Sunday to Saturday). If a quarter ends mid-week, remit any accumulated $700 or more after the quarter's last payroll	NYS-1-I (1/26)
MCTMT threshold	Greater than $312,500 across both zones, tested each quarter on its own. A quarter over the threshold does not make the next quarter taxable	MCTMT for employers; Publication 420
Yonkers nonresident earnings tax	No withholding if Yonkers wages are reasonably expected not to exceed $3,000 for the year (prorated for shorter periods)	NYS-50
City tax for residents working elsewhere	Keep withholding New York City or Yonkers resident tax however long the employee works outside the city. The employer may accept Form IT-2104.1 as proof of nonresidence unless it knows, or has reason to know, the form is wrong	NYS-50
Household employees	Income tax withholding is voluntary by agreement. UI liability starts at $500 cash in a quarter. There is no MCTMT on household wages	NYS-50; MCTMT for employers
DBL contribution	The lower of one-half of one percent of wages or 60 cents a week. Contributions above 60 cents are allowed only under an accepted plan, by agreement	WCB employee page
PFL contribution	0.432% of gross wages each period, stopping at $411.91 for 2026	2026 deduction notice
Late UI contributions	Contributions received more than 60 days after the quarterly due date are not credited for experience rating	NYS-45-I (1/26)
WTPA notice update	Give a new notice within 7 days of a change, unless the next pay statement shows it. A pay cut needs written notice before it takes effect. Hospitality employers give a new notice for every rate change	WTPA FAQ
Remote nonresident employee	Days worked at home outside New York may still count as New York days under the convenience rule. Use the Guide us-multi-state-residency-and-allocation	NYS-50

Worked cases

The dollar amounts in these cases are made up for illustration. The rates and thresholds come from the sources linked in each heading.

Case 1: MCTMT in a 2026 quarter and a 2025 quarter (MCTMT for employers)

• Facts: quarterly payroll expense of $450,000 in Zone 1 and $200,000 in Zone 2. MCTD total: $650,000, which is greater than $312,500, so the employer is subject.
• Quarter beginning on or after July 1, 2025 (for example Q1 2026). This is the Tax Department's own example:
  • Zone 1: $450,000 × 0.60% = $2,700.
  • Zone 2: $200,000 × 0.055% = $110.
  • Total: $2,810.
• Same payroll, quarter beginning before July 1, 2025 (Q1 or Q2 2025):
  • Zone 1: $450,000 × 0.60% = $2,700.
  • Zone 2: $200,000 × 0.11% = $220.
  • Total: $2,920.
• Variation: payroll of $300,000 all in Zone 1. That is not greater than $312,500, so there is no MCTMT and no return is needed for that quarter.

Case 2: large Zone 1 payroll after the 2025 change (MCTMT for employers)

• Facts: a private employer with Zone 1 payroll expense of $3,000,000 in a 2026 quarter.
• The amount is over $2,500,000, so the 0.895% rate applies to all Zone 1 payroll: $3,000,000 × 0.895% = $26,850.
• A local government employer would use 0.60% instead: $18,000.

Case 3: PFL and DBL deductions in 2026 (2026 deduction notice; WCB employee page)

• Employee paid $1,000 a week:
  • PFL: $1,000 × 0.432% = $4.32 a week.
  • DBL: one-half of one percent of $1,000 is $5.00, which is over the limit, so deduct $0.60.
• Employee paid $120,000 a year: 0.432% × $120,000 = $518.40, which is more than the cap. Stop PFL deductions once $411.91 has been taken.
• Part-time employee paid $100 a week: DBL is one-half of one percent of $100, which is $0.50. That is under 60 cents, so deduct $0.50.

Case 4: UI for a new employer in 2026 (NYS-45-I (1/26); DOL rate information)

• Facts: one employee paid $60,000 in 2026. The employer is new, with a UI rate of 4.025% plus 0.075% for the re-employment service fund.
• Only the first $17,600 of wages is subject:
  • UI: $17,600 × 4.025% = $708.40.
  • Re-employment service fund: $17,600 × 0.075% = $13.20.
  • Total: $721.60.
• By quarter: if $15,000 is paid in Q1, Q1 taxable wages are $15,000. Q2 taxable wages are the remaining $2,600, and wages after that are excess wages on line 2 of Part A.
• For 2025, the base would have been $12,800. Use the rate on the 2025 notice.

Case 5: NYS-1 timing for a new employer (Withholding due dates)

• Facts: a new employer with a weekly payroll withholds $450 of state and city tax each week.
• After week 1, accumulated tax is $450. That is under $700, so there is no NYS-1 yet.
• After week 2, accumulated tax is $900. That equals or exceeds $700, so file NYS-1 and pay within 5 business days of that payroll. A new employer is a 5-day filer until notified.
• The count then starts again. If the quarter's last payroll leaves under $700 unremitted, and the employer has filed at least one NYS-1 that quarter, pay the balance with the NYS-45.

Case 6: bonus to a Yonkers resident (NYS-50-T-NYS (1/26); NYS-50-T-Y (1/26))

• Facts: a $10,000 bonus paid in its own check in 2026. Tax is withheld from the employee's regular pay.
• Flat-rate option:
  • State: $10,000 × 11.70% = $1,170.
  • Yonkers resident: $10,000 × 1.95975% = $195.98.
• If no tax is withheld from regular pay, the flat rate cannot be used. Use the aggregate method instead.

Case 7: minimum wage by work location (DOL minimum wage)

• A general worker in Nassau County is owed at least $17.00 an hour from January 1, 2026 ($16.50 in 2025).
• The same job in Albany is owed $16.00 ($15.50 in 2025).
• The rate follows the place of work, not the employer's headquarters.

2025 payrolls: corrections and late filings

• Withholding: 2025 payrolls used the 2025 tables. Use the 2026 tables only for payrolls made on or after January 1, 2026 (NYS-50-T-NYS (1/26)).
• UI wage base: $12,800 for 2025 (NYS-45-I (1/26)).
• PFL: 0.388%, capped at $354.53 for 2025 (Workers' Compensation Board, 2025 announcement).
• MCTMT: Q1 and Q2 2025 use the tables for quarters beginning before July 1, 2025. Q3 and Q4 2025 use the new tables.
• Minimum wage: $16.50 (New York City, Nassau, Suffolk and Westchester) and $15.50 (rest of the state) (history of the minimum wage).
• Filing changes from March 2025:
  • Forms NYS-45-X and NYS-45-ATT are discontinued. Amend by filing a complete new NYS-45.
  • A credit cannot be carried across tax years. A Q4 overpayment is refunded (March 2025 changes).

When to refuse or refer

• Refer any employee who lives or works outside New York, is a remote worker, or moved during the year. Use the Guide us-multi-state-residency-and-allocation for residency, day allocation and the convenience rule. Do not guess an allocation percentage.
• Refer multistate UI questions, meaning which state's UI covers a worker who works in more than one state. Refer MCTMT allocation of employees who work partly inside the MCTD. Both follow localization tests that need the facts.
• Refuse to compute New York withholding from the tax return rate schedules. Use NYS-50-T tables or the exact calculation method for the right year.
• Refer worker classification, overtime exemptions, industry minimum wages, and WTPA litigation to an employment lawyer.
• Refer PrompTax enrolment, successor employer UI transfers, voluntary UI contributions, and any UI rate dispute to the Department of Labor.
• Say so when a figure is not yet confirmed. The 2025 new employer UI rate is open in this Guide. The 2027 minimum wage is not yet set.

Filing and payment

• Form NYS-45: due the last day of the month after each quarter: April 30, July 31, October 31 and January 31. If the date falls on a weekend or legal holiday, file on the next business day. No extensions of time to file or pay are allowed (Withholding due dates). File it every quarter, including zero quarters, unless the employer has seasonal status (NYS-45-I (1/26)).
• Form NYS-1: due 3 or 5 business days after the payroll that brings accumulated withholding to $700 or more. PrompTax filers follow the PrompTax schedule. The largest filers must use PrompTax and are told so by the Tax Department (NYS-50).
• Form MTA-305: due on the same quarterly dates, with no extensions. It is needed only for quarters where the employer is subject, or to claim back payments made (MCTMT for employers).
• E-filing: returns must be filed and paid electronically. Filing on paper when you are required to e-file costs $50 for each document not e-filed, plus $50 for not paying electronically (NYS-50).
• Penalties and interest:
  • Late UI contributions carry interest at 12% a year, which cannot be waived (NYS-50).
  • A person responsible for withholding who fails to pay it over is personally liable for a penalty equal to the unpaid tax (Tax Law §685(g)).
  • An employee who makes a statement that lowers withholding without a reasonable basis (for example, too many allowances) faces a $500 penalty per statement (Tax Law §685(s)). It is waived if the employee's tax liability is no more than their credits, including tax withheld and estimated tax (NYS-50).
  • For other penalty amounts, use the Tax Department's penalty and interest calculator (penalties).
• No DBL or PFL cover: the Board may impose a penalty of up to one-half of one percent of payroll for the period without cover, plus up to $500 for each period. The employer is also liable for the greater of the claims paid or one percent of payroll. Failing to insure is a misdemeanor. It carries a fine of $100 to $500, up to one year in prison, or both, and higher fines for repeat violations within five years. Sole proprietors, partners and corporate officers can be personally liable (penalties for no coverage).
• WTPA:
  • Give the pay notice at hire, in English and the employee's primary language where DOL offers a template. Have the employee sign and date it, and give them a copy (notice of pay rate; WTPA fact sheet). Keep notices for six years (WTPA FAQ, Q13).
  • Missing notice: damages of up to $50 per day per worker, up to $5,000 per worker in a worker's own lawsuit (WTPA FAQ).
  • Missing or deficient pay statement: up to $250 per day per worker, up to $5,000 (WTPA FAQ).
  • The DOL fact sheet says these damages do not apply if the employer paid the employee all wages required by law (WTPA fact sheet).
  • Liquidated damages can reach 100% of unpaid wages (WTPA fact sheet).
• Records: keep withholding records for four years after the due date of the tax, or the date it is paid if later. Keep payroll records under the WTPA for six years (NYS-50; WTPA fact sheet).

Completion checklist

• Every employee has Form IT-2104 on file, and Form IT-2104.1 where needed. Certificates claiming more than 14 allowances have been sent to the Tax Department.
• New hires were reported within 20 calendar days.
• Withholding used the 2026 tables for 2026 payrolls, with the New York City and Yonkers taxes applied to the right employees.
• The Yonkers nonresident $3,000 exception was checked (NYS-50).
• NYS-1 deposits met the $700 rule and the 3-day or 5-day rule (Withholding due dates).
• NYS-45 Part B ties to the NYS-1 payments. Part C shows state, city and Yonkers withholding separately for each employee.
• UI was paid on wages up to $17,600 (2026) or $12,800 (2025), at the rate on the notice, plus the 0.075% fund (NYS-45-I (1/26)).
• PFL was deducted at 0.432% up to $411.91 (2026), and DBL within the one-half-percent or 60-cent limit. A DBL/PFL policy was in force all year, and Forms DB-120 and PFL-120 are posted (2026 deduction notice).
• MCTMT was tested each quarter against $312,500. MTA-305 was filed with the right table for the quarter's start date (MCTMT for employers).
• Pay rates are at or above the regional minimum wage for 2026.
• WTPA notices are signed and kept, and pay statements show all required items.
• Remote or out-of-state employees were checked against the Guide us-multi-state-residency-and-allocation.