NEW YORK

New York tax agencies

• New York Department of Taxation and Finance – income tax withholding
• New York Department of Labor – unemployment tax 

Register for withholding income tax and unemployment tax

You should get your account numbers and unemployment rate(s) 7–10 business days after registering online.

1. Go to the New York Department of Labor website to register for both income withholding and unemployment tax.
   • Non-profits: Complete a NYS-100N form instead.
2. When asked if you want unemployment-related mail sent to your payroll provider, select No. This happens in the "Agent C/O Address" section.
3. Once you receive your account information, forward Pay-Net the following:
   • Your New York State Identification Number (your FEIN + two digits)
   • Your Employer Registration Number (for unemployment, assigned by the DOL). This might be called a Business number on the New York Business Express site.
   • Your UI Rate

After registering with the New York Department of Labor, you'll also be registered with the New York Department of Taxation and Finance.

Local tax registration—metropolitan commuter tax (MCTMT)

Local taxes are paid to the state of New York.

• New York City: Local taxes are based on where employees live.
• Yonkers: Local taxes are based on where employees live and work.

Learn more about the local taxes and programs you may encounter below.

Metropolitan Commuter Transportation Mobility Tax (MCTMT)

The MCTMT tax is based on the wages of employees working in the metropolitan commuter transportation district (MCTD) of New York City.

• Pay-Net uses employees' work addresses to determine if this tax applies—if so, we'll withhold it automatically.

Counties included in MCTMT

• Bronx
• Dutchess
• Kings (Brooklyn)
• Nassau
• New York (Manhattan)
• Orange
• Putnam
• Queens
• Richmond (Staten Island)
• Rockland
• Suffolk
• Westchester

Insurance requirements in New York—disability, family leave, and workers' comp

State Disability Insurance (SDI)

In New York, employers must provide disability insurance to cover employees if they get hurt or sick off the job. You can get this insurance through the New York State Insurance Fund (NYSIF).

State family leave insurance (SFLI)

New York also requires employers to provide Family Leave Insurance (SFLI) for employees who need to take time off for certain family reasons.

Workers’ compensation

In New York, most employers with one or more employees must have Workers' Compensation insurance. You can get this insurance through:

• The New York State Workers' Compensation Board (WCB),

Agency website(s) and contact info

• New York State Department of Taxation and Finance
  • Call [phone]
• New York State Department of Labor
  • Call [phone]