Withholding tax
Changes to withholding tax and wage reporting take effect March 2025
The Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. Beginning March 2025, these improvements will affect the way you file. For detailed information, see Significant changes coming to withholding tax and wage reporting.
We’re updating our website, publications, and other content to reflect the coming changes. To stay up to date, check back frequently or subscribe to Withholding tax emails.
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: