New York Payroll Tax Registration

Nov 26, 2025

If you are an employer in New York and have recently hired an employee, you will need to register for payroll taxes with the state. Payroll tax registration is necessary to ensure compliance with state tax laws and to properly withhold and remit taxes on behalf of your employees.

Zero payroll penalties, zero distractions.

How New York Payroll Registration Works

There are 4 payroll tax setup tasks you may need to complete in New York to get your new hire on payroll for the first time. You can follow the guide below to help you get registered directly with the New York agencies or use Mosey to do it.

New York Unemployment Insurance Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

You must register with the New York Department of Labor for an Unemployment Registration Number. Your Unemployment Insurance liability begins on the first day of the calendar quarter in which employees are paid $300 or more.

  1. File for Unemployment Insurance

    To receive your Unemployment Registration Number you must file the New York State Employer Registration for Unemployment Insurance, Withholding and Wage Reporting Form (Form NYS 100) if you haven't already done so. The form can be filed online through New York Business Express.

  2. Get Your Unemployment Insurance Tax Rate Online

    Once your account is created you can look up your Unemployment Insurance tax rate by logging into New York State Department of Labor Unemployment Insurance Employer Home Page using your Federal Employer Identification Number (FEIN) and Employer Registration Number (ER#). Your tax rate will also be mailed to you.

New York Withholding Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation

You must register with the New York Department of Labor for a Withholding Identification Number. Note: When registering with the Department of Labor you will also receive an Unemployment Registration Number at the same time.

  1. File Form NYS-100 Online

    To receive your New York Withholding Identification Number, you must file the New York State Employer Registration for Unemployment Insurance, Withholding and Wage Reporting Form (Form NYS 100) if you haven't already done so. The form can be filed online through New York Business Express.

  2. Determine Your Deposit Schedule

    Withholding taxes are paid quarterly if you withhold less than $700 during a calendar quarter or more frequently (three day or five day filing) if it is equal to or exceed $700. Your payroll provider will likely ask you for your schedule.

New York Unemployment Insurance Setup for Professional Corporation, Corporation

Employers must register with the New York Department of Labor for an Unemployment Registration Number.

  1. File for Unemployment Insurance

    To receive your Unemployment Registration Number you must file the New York State Employer Registration for Unemployment Insurance, Withholding and Wage Reporting Form (Form NYS 100N) if you haven't already done so. The form can be filed online through New York Business Express.

  2. Add Unemployment Tax Information to Payroll Provider

    Once your account is created you can look up your Unemployment Insurance tax rate by logging into New York State Department of Labor Unemployment Insurance Employer Home Page using your Federal Employer Identification Number (FEIN) and Employer Registration Number (ER#) or refer to the tax rate that is mailed to you. Add your tax rate or reimbursable status to your payroll provider to ensure taxes are calculated and reported accurately.

New York Withholding Tax Setup for Professional Corporation, Corporation

You must register with the New York Department of Labor for a Withholding Identification Number by filing a Nonprofit Organizations Employer Registration (Form NYS-100N).

  1. File Form NYS-100N Online

    To receive your New York Withholding Identification Number, you must file the New York State Employer Registration for Unemployment Insurance, Withholding and Wage Reporting Form (Form NYS-100N) if you haven't already done so. The form can be filed online through New York Business Express.

  2. Add Deposit Schedule to Payroll Provider

    Withholding taxes are paid quarterly if you withhold less than $700 during a calendar quarter or more frequently (every three days or five days) if it is equal to or exceeds $700. You will need to add your deposit schedule to your payroll provider to ensure timely tax payments.

New York's Payroll Registration Agencies

Register your business for local payroll tax in New York

See all

More from the blog

Learn how to keep your business compliant in all 50 states across payroll, HR, Secretary of State, and tax.

Employment Law Cases: Solved with Automation

As Halloween approaches, it’s not ghosts or goblins that scare HR leaders most—it’s compliance failures lurking in the shadows. These real employment law cases show just how quickly manual processes can turn into costly nightmares that haunt companies for years. Multi-state compliance is complex enough without relying on spreadsheets and sticky notes. When federal agencies come knocking or an employee files a complaint, the consequences ripple through entire organizations. From wrongful termination claims to discrimination lawsuits, these cautionary tales prove that manual HR processes leave companies dangerously exposed.

Paul Boynton | Sep 15, 2025

What Is HIPAA? HIPAA Compliance and Law Explained

HIPAA is the rulebook for handling sensitive patient information in the healthcare field. It’s the law for how medical records and insurance details can be used and shared. If your business touches any aspect of healthcare, understanding HIPAA is a must — especially if you have employees across different locations. You may be wondering about the reason for this. For one, HIPAA compliance protects patients. It also keeps your business out of hot water. Mistakes can cost you big time, both in fines and a tarnished reputation.

Alex Kehayias | May 11, 2024

California Workers' Compensation Guide for Employers

California’s workers’ compensation system isn’t just complex—it’s expensive. With some of the nation’s highest benefit rates and strictest compliance requirements, a single misstep can trigger investigations, penalties, and costly disputes. Recent 2025 updates raise the stakes even higher. Enhanced posting requirements, shortened reporting timelines, and increased weekly benefit rates mean employers need bulletproof compliance strategies rather than reactive approaches. So let’s jump right in. Key Takeaways All California employers must carry workers’ compensation insurance, even with just one employee, or face criminal penalties up to $100,000 2025 brought significant changes, including enhanced posting requirements, shortened injury reporting periods, and increased disability benefit rates Cost management requires proactive strategies beyond basic compliance—from return-to-work programs to medical provider network optimization CA Workers Comp: Overview & Legal Framework California operates one of the most comprehensive workers’ compensation systems in the United States, providing broader coverage and higher benefits than most states while imposing strict compliance obligations.

Paul Boynton | Sep 25, 2025

Ready to get started?

Schedule a free consultation to see how Mosey transforms business compliance.