ny-payrollSource-cited draft Tier 2 New York content skill for employer payroll compliance covering tax year 2025. Includes the 10.9% PIT top rate, supplemental wage rate 11.7% (one of highest in US), the NYS-45 single quarterly combined return for withholding/UI/wage reporting, NYC resident withholding 3.078-3.876%, Yonkers resident +1.6135%, PFL 0.388% (max ~$354/year), DBL mandatory private insurance, MCTMT employer payroll tax in the 12-county MCTD (Zone 1 up to 0.60%, Zone 2 up to 0.34%), the convenience-of-the-employer rule preserving NY source for remote workers, and Wage Theft Prevention Act notice requirements.