New York Compliance and Regulatory Resources

Business owners spend about 74 hours each year maintaining regulatory compliance.¹ Paychex strives to simplify HR compliance by giving businesses resources to help navigate the complex landscape of employment laws and regulations. Learn more about regulations your business may need to comply with including pay transparency, offering 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)
2024 NYS Withholding Tables
2024 NYC Withholding Tables
2024 Yonkers Withholding Tables

State Unemployment Taxable Wage Base Limit
$12,500

State Unemployment Rate Range for Employers
2.1% to 9.9%

State Unemployment New Employer Rate
4.025%

State Hourly Minimum Wage
$15.50 (effective 1/1/25; some localities and NYC have a different hourly minimum wage)

State Minimum Wage for Tipped Employees
TBD
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

Registration instructions for New York state withholding and SUI are on one form.
- Processing can take up to 5 business day with a state withholding format: of XXXXXXXX (9 digits); with a SUI format of XXXXXXXXXX (9 digits).
- Complete the New York state withholding and the New York SUI Power of Attorney (POA) forms.
- Email the POAs and the registration confirmation to your Paychex Service Professional.

Entering your account numbers in Paychex Flex: Enter your new account number in your Paychex Flex® account to ensure that your Paychex account is updated and email your registration confirmation document to your Paychex Service Professional.

Refer to the Updating Tax Agency IDs in Paychex Flex instructions to update the information in the application.

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.

Workers' Compensation

Coverage is mandatory for employers with any employees.

DOL Website

https://www.labor.ny.gov/home/

Regulatory and Legislative Compliance Podcast

Pay transparency, anti-discrimination, privacy, payroll taxes, artificial intelligence, and more. Director of Compliance Mike Trabold provides insights on what to expect in 2024.