Withholding tax
Changes to withholding tax and wage reporting forms and Web File applications are here!
We’ve updated our website, publications, and other content to reflect these changes. For an overview of what’s different, see March 2025 changes to withholding tax and wage reporting.
Withholding Tax Call Center hours extended from April 28 through April 30.
Our Withholding Tax Call Center will be open for additional hours from Monday, April 28 through Wednesday, April 30. Representatives will be available:
- Monday, April 28 from 8:30 a.m. to 7:00 p.m.
- Tuesday, April 29 from 8:30 a.m. to 7:00 p.m.
- Wednesday, April 30 from 8:30 a.m. to 7:00 p.m.
Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions, and other similar income paid to employees.
Requirements
- Who must withhold personal income tax
- Who you must withhold tax for
- Income subject to withholding
- Amount to deduct and withhold
- Electronic filing
New hire reporting
- Hiring employees
- About New hire reporting
- New hire Online reporting
File and pay
Employers may also be required to:
- Pay unemployment insurance contributions
- Pay the metropolitan commuter transportation mobility tax (MCTMT)
Resources
- Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
- Withholding tax rate changes
- Withholding publications and guidance
- Withholding forms and instructions
- Jurisdiction/Rate Lookup by Address
- Wage reporting resources for withholding tax filers
- Guidance for employers affected by a W-2 phishing scheme
- Email subscription service
Updated: