New York Payroll Tax Registration

Dec 23, 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.

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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

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