NEW YORK PAYROLL RESOURCES · NY · REVIEWED 2026-10-03
Review New York wage-statement requirements, 2026 withholding resources, unemployment-insurance guidance, local tax considerations, and official payroll sources. Run payroll for a small team and get employee statements from every calculated run.
AT A GLANCE
New York combines a detailed wage-statement rule with long payroll-record retention, state withholding, unemployment insurance, workers’ compensation coverage, and regional or local tax rules. Employers should review both the employee’s pay arrangement and the employee’s work and residence locations.
New York private-sector employers generally must provide a wage statement each payday. The statement identifies the pay period and shows wage rates, hours where applicable, gross wages, deductions, allowances or credits where applicable, and net wages, along with employer and employee identifying information.
See details →New York State issued revised 2026 withholding tables and methods effective January 1, 2026. Separate 2026 publications also apply to New York City resident withholding and Yonkers resident/nonresident withholding.
View 2026 withholding publications →For 2026, total New York UI contribution rates range from 1.7% to 9.5%. The total new-employer rate is 4.1%, including the Re-employment Services Fund component.
View 2026 UI rates →Virtually all New York employers must provide workers’ compensation coverage for their employees, subject to specific statutory exclusions and coverage rules.
View coverage requirements →STATE PAYROLL OVERVIEW
New York’s Wage Theft Prevention Act and Labor Law require more than an informal earnings summary. Private-sector employers must provide a wage statement each payday, and the statement must identify the employee, employer, pay period, wage rates, hours when applicable, gross wages, deductions, allowances or credits where applicable, and net wages.
New York also requires substantial payroll record retention. Employers generally must keep payroll records for six years, including wage and hour information needed to support the statements provided to employees.
Payroll can become more location-sensitive because New York State withholding is only one layer. New York City resident withholding and Yonkers resident/nonresident withholding have their own 2026 tables and methods, while minimum-wage rates also differ by region.
PAYROLL REQUIREMENTS CHECKLIST
Use this checklist to review the wage-statement fields, withholding layers, and supporting payroll obligations that may apply to a New York pay period.
Provide a wage statement with each payment of wages for covered private-sector employees.
The statement should identify the employee and employer, the beginning and ending dates of the pay period, wage rates and basis of pay, hours where applicable, gross wages, deductions, allowances or credits where applicable, and net wages. Overtime and piece-rate information should be included where the employee’s pay arrangement requires it.
Use the current New York State withholding tables and methods. If the employee is subject to New York City or Yonkers withholding, use the current local publication that corresponds to that jurisdiction.
Review New York unemployment insurance, workers’ compensation, applicable regional minimum-wage requirements, and the six-year payroll-record retention rule.
PAYROLL RECORDS IN PRACTICE
New York Department of Labor guidance allows electronic wage statements when employees can access the statement and print a copy for their records. The electronic format does not reduce the information that must appear on the statement.
New York employers generally must preserve payroll records for six years. Records should support the hours, wage rates, gross pay, deductions, allowances or credits, and net wages reflected on employee wage statements.
USE THE 2026 NEW YORK TABLES FOR THE CORRECT JURISDICTION
New York revised its State and Yonkers withholding tables and methods for payrolls made on or after January 1, 2026. New York City resident withholding also has a dedicated 2026 publication. Use the table or exact-calculation method that matches the employee’s jurisdiction rather than applying one generic New York percentage.
Publication NYS-50-T-NYS (1/26) contains the 2026 New York State wage-bracket tables and exact-calculation method.
View New York State tables →Publication NYS-50-T-NYC (1/26) contains the 2026 New York City resident wage-bracket tables and exact-calculation method.
View NYC withholding publications →Publication NYS-50-T-Y (1/26) contains the 2026 Yonkers resident and nonresident withholding tables and methods.
View Yonkers withholding publications →LOCAL CONSIDERATIONS
New York’s local and regional payroll differences are substantial enough to affect withholding and wage review. New York City and Yonkers have local income-tax withholding rules, while minimum-wage rates differ between New York City/Long Island/Westchester and the remainder of the state.
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OFFICIAL NEW YORK SOURCES USED FOR THIS PAGE
This guidance is based on official New York State labor, tax, unemployment, and workers’ compensation resources. Rates and requirements can change, so recheck the applicable source before acting.
Official guidance on the wage statement required each payday and the basic information the statement should contain.
Current New York State, New York City, and Yonkers withholding tables and methods.
Official 2026 unemployment-insurance contribution-rate information, including the new-employer rate.
Official employer coverage requirements for workers’ compensation.
RESEARCH & REVIEW
This page is built from primary New York State labor, tax, unemployment, workers’ compensation, and local-tax resources and is periodically reviewed against current agency guidance.
FREQUENTLY ASKED QUESTIONS
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