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PAYROLL TAX REGISTRATION

New York payroll tax registration

What to set up in New York before the first payroll, in date order, with each agency, online portal and deadline. Enter the first employee's start date and the first pay date to see the dates.

Facts checked on October 5, 2026 against the official sources listed at the end of this page. For employers. General information, not legal or tax advice: confirm a deadline with the agency before you rely on it.

Setup steps before the first payroll

  1. Workers' comp

    Get workers' compensation coverage

    Deadline
    Before anyone starts work
    Workers' comp in New York (Worklio Insurance) (opens in a new tab)
    Source
    www.wcb.ny.gov/content/main/coverage-requirements-wc/ (opens in a new tab), checked October 6, 2026
  2. Posters

    Put up the required posters, then the UI notice and the DBL/PFL Notice of Compliance as they arrive

    Deadline
    Before the first employee starts work
    Online
    dol.ny.gov/posting-requirements-under-nys-labor-law (opens in a new tab)
    Source
    dol.ny.gov/posting-requirements-under-nys-labor-law (opens in a new tab), checked October 5, 2026
  3. Date depends on the deadline below
    Paid leave

    Buy disability (DBL) and Paid Family Leave coverage from a carrier or NYSIF

    Deadline
    Once the business has one or more employees
    Disability Benefits Law (DBL) insurance
    www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_carriers (opens in a new tab)
    New York Paid Family Leave (PFL)
    www.dfs.ny.gov/apps_and_licensing/health_insurers/pfl_carriers (opens in a new tab)
    Source
    paidfamilyleave.ny.gov/employer-responsibilities-and-resources (opens in a new tab), checked October 5, 2026
  4. State tax accounts

    File the New York State Employer Registration for UI, withholding and wage reporting in NY Business Express

    Deadline
    Before the first payday
    Agency
    Withholding: New York State Department of Taxation and Finance (opens in a new tab)
    Online
    www.businessexpress.ny.gov (opens in a new tab)
    Returns
    Pay withheld tax (Form NYS-1) within five business days after a payroll that brings accumulated withholding to $700 or more, until the Tax Department assigns three or five business days; otherwise with the quarterly Form NYS-45, due the last day of the month after the quarter.
    Agency
    Unemployment: New York State Department of Labor (Unemployment Insurance Division) (opens in a new tab)
    Online
    www.businessexpress.ny.gov (opens in a new tab)
    Source
    www.tax.ny.gov/forms/publications/wt/nys50.htm (opens in a new tab), checked October 5, 2026
  5. New hire reporting

    Report each new hire to the state new hire registry

    Deadline
    Within 20 calendar days after the hiring dateCounted here from the start date.
    Agency
    NYS Department of Taxation and Finance (opens in a new tab)
    Online
    www.nynewhire.com (opens in a new tab)
    Source
    www.tax.ny.gov/forms/publications/wt/nys50.htm (opens in a new tab), checked October 5, 2026
  6. State tax accounts

    File the first quarterly unemployment tax and wage report

    Deadline
    Form NYS-45 quarterly: April 30, July 31, October 31, January 31; a Saturday, Sunday or legal holiday due date moves to the next business day. Filed electronically.January 31, 2027 is a Sunday, so it moves to the next business day.
    Rates
    New York payroll tax rates
    Source
    www.tax.ny.gov/forms/publications/wt/nys50.htm (opens in a new tab), checked October 5, 2026

Federal dates for this pay date

Federal returns follow the compliance calendar, which dates them for every employer:

A 501(c)(3) organization generally owes no FUTA tax and files no Form 940 (Form 940 instructions (opens in a new tab)).

Also in New York

More on New York

WORKLIO HCM

Hiring in a new state? We help open the accounts.

We help open state withholding and unemployment accounts when you hire somewhere new, and our registration service can register your employer tax accounts for you: withholding, unemployment and paid leave contributions where the state's tax agency collects them. After that, Worklio HCM calculates, deposits and files your payroll taxes in every state and locality, new-hire state reporting is automatic, and rates and rules update without you noticing.

Registration in other states

Sources

The agency page or document behind each fact, as checked.

General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for registering and for your employment taxes.

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