New York payroll tax rates
Unemployment tax, income tax withholding, minimum wage and paid leave in New York, each with its effective date and the agency page it comes from.
Unemployment insurance
Checked on October 5, 2026.
Income tax withholding
Checked on October 5, 2026.
Minimum wage
| Item | Value | Effective | Source |
|---|---|---|---|
| Minimum wage | $16.00 | New York Labor Law §652 (opens in a new tab) | |
| New York City, Long Island (Nassau, Suffolk) and Westchester | $17.00 | New York Labor Law §652 (opens in a new tab) | |
| Remainder of state | $16.00 | New York Labor Law §652 (opens in a new tab) | |
| Rises with inflation | NoYes from January 1, 2027 | New York Labor Law §652 (opens in a new tab) | |
| Local rates | Regional rates are state-set (see tiers). Separate state rates apply to tipped workers (food service cash wage $11.35 in NYC, Long Island and Westchester, $10.70 elsewhere), home care aides and fast food workers. | NYS DOL, Minimum Wage (opens in a new tab) |
Checked on October 5, 2026.
Paid family and medical leave
Disability Benefits Law (DBL) insurance
Checked on October 5, 2026.
New York Paid Family Leave (PFL)
| Item | Value | Effective | Source |
|---|---|---|---|
| Agency | NYS Workers' Compensation Board (Paid Family Leave) (opens in a new tab) | NYS Workers' Compensation Board, Disability Benefits and Paid Family Leave Insurance (employers) (opens in a new tab) | |
| Status | Contributing | NYS Workers' Compensation Board, Disability Benefits and Paid Family Leave Insurance (employers) (opens in a new tab) | |
| Total rate | 0.432%0.452% from January 1, 2027 | NY Paid Family Leave, Updates for 2026 (opens in a new tab) | |
| Employee share | Up to 0.432%0.452% from January 1, 2027 | NY Paid Family Leave, Updates for 2026 (opens in a new tab) | |
| Employer share | None | NY Paid Family Leave, Cost and Deductions (opens in a new tab) | |
| Wage cap | $95,349$99,957 from January 1, 2027 | NY Paid Family Leave, Updates for 2026 (opens in a new tab) | |
| Small employers | None | NY Paid Family Leave, Employer Responsibilities and Resources (opens in a new tab) |
Checked on October 5, 2026.
Workers' compensation
| Item | Value | Effective | Source |
|---|---|---|---|
| Required | From the first employee | NYS Workers' Compensation Board, Workers' Compensation Coverage Requirements (opens in a new tab) | |
| State fund | New York State Insurance Fund (NYSIF) (opens in a new tab) | NYS Workers' Compensation Board, Workers' Compensation Coverage Requirements (opens in a new tab) |
Checked on October 5, 2026.
What a paycheck costs the employer in New York
Employer taxes and contributions on one employee's pay in New York, per check and for the year, at the rates a new employer pays. State rates are the ones on this page; federal rates are the ones on the federal payroll tax rates page.
- Employer taxes and contributions per check
- $285.01
- First check of the year
- Cost per check
- $2,592.70
- Pay included, first check
- Cost per year
- $65,353.60
- Pay included
Not in the total: Disability Benefits Law (DBL) insurance, employer share (set by the insurer or plan).
Later checks cost less once pay passes a wage base: the year's last check costs $2,484.23, pay included.
| Item | Rate | First check | Per year | Source |
|---|---|---|---|---|
| Social Security, employer share | 6.2% on the first $184,500 | $143.08 | $3,720.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Medicare, employer share | 1.45% of all pay | $33.46 | $870.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| Federal unemployment (FUTA) | 0.6% on the first $7,000After the full 5.4% credit. Employers in a credit reduction state pay more. | $13.85None after check 4 | $42.00 | IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab) |
| New York unemployment | 4.1% on the first $17,6004.1%: 3.4% normal rate plus 0.625% subsidiary rate (4.025% UI rate) plus the 0.075% Re-employment Services Fund | $94.62None after check 8 | $721.60 | NYS DOL, Unemployment Insurance Rate Information (Current 2026 Employer Contribution Rate) (opens in a new tab); NYS DTF and DOL, Publication NYS-50 (12/25), Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (opens in a new tab) |
| Disability Benefits Law (DBL) insurance, employer share | Set by the insurer or plan | Not in the total | NYS Workers' Compensation Board, Disability Benefits and Paid Family Leave Insurance (employers) (opens in a new tab) | |
| Employer taxes and contributions | $285.01 | $5,353.60 | ||
| Pay | $2,307.69 | $60,000.00 | ||
| Pay plus employer costs | $2,592.70 | $65,353.60 | ||
Checked on October 5, 2026. A figure that is set by an insurer or plan is left out of the total. Paid by employees alone, so left out: New York Paid Family Leave (PFL). Shows one employee's pay for a full calendar year, every check at the rates in force on October 13, 2026, with all pay subject to these taxes, the new employer rates and the full employer shares the law sets. An employer may choose to pay an employee's share too. Benefits and other costs are not included.
Common questions
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Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Rates in other states
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
The agency page or document behind each figure, as checked.
- NYS DOL, Unemployment Insurance Information for Employers (opens in a new tab)
- NYS DTF and DOL, Publication NYS-50 (12/25), Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (opens in a new tab)
- NYS DOL, Unemployment Insurance Rate Information (Current 2026 Employer Contribution Rate) (opens in a new tab)
- NYS DOL, Calculating an Employer's UI Contribution Rate (opens in a new tab)
- US DOL OUI, FUTA Credit Reductions; Potential 2026 FUTA Credit Reductions (XLSX, Jan. 15, 2026) (opens in a new tab)
- NYS DTF, Withholding tax (opens in a new tab)
- NYS DTF, NYS-50-T-NYS (1/26), New York State Withholding Tax Tables and Methods, effective Jan. 1, 2026 (PDF) (opens in a new tab)
- NYS DTF, Form IT-2104 (2026), Employee's Withholding Allowance Certificate (PDF) (opens in a new tab)
- New York Labor Law §652 (opens in a new tab)
- NYS DOL, Minimum Wage (opens in a new tab)
- NYS Workers' Compensation Board, Disability Benefits and Paid Family Leave Insurance (employers) (opens in a new tab)
- New York Workers' Compensation Law §202 (opens in a new tab)
- NY Paid Family Leave, Updates for 2026 (opens in a new tab)
- NY Paid Family Leave, Updates for 2027 (opens in a new tab)
- NY Paid Family Leave, Cost and Deductions (opens in a new tab)
- NY Paid Family Leave, Employer Responsibilities and Resources (opens in a new tab)
- NYS Workers' Compensation Board, Workers' Compensation Coverage Requirements (opens in a new tab)
- IRS, Publication 15 (2026), Employer's Tax Guide (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.