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Employer Compensation Expense Program (ECEP)

The Employer Compensation Expense Program (ECEP) established an optional Employer Compensation Expense Tax (ECET) that employers can elect each year to pay if they have employees that earn over $40,000 annually in wages and compensation in New York State. Employees of participating employers may be eligible to claim the ECEP wage credit when filing their New York State personal income tax return.

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