New York Payroll Taxes 2026: Complete Overview for Employers
All NY employer taxes — state income tax withholding, SUI, SDI, PFL, and the MCTMT. Rates, wage bases, and filing schedules explained.
Practical guides on NY payroll taxes, DOL registration, SDI, PFL, SUI, MCTMT, and wage laws — written for small business owners, not accountants.
State income tax up to 10.9%, SUI, SDI, PFL, plus the MCTMT for NYC metro employers — New York has more payroll tax layers than almost any other state.
NYC, Nassau, Suffolk, and Westchester have a higher minimum wage than the rest of the state. No tip credits below minimum wage. Salary exempt thresholds above federal.
Paid Family Leave withholding, disability insurance through private carriers, MCTMT filings — the cost of getting it wrong in New York is steep.
All NY employer taxes — state income tax withholding, SUI, SDI, PFL, and the MCTMT. Rates, wage bases, and filing schedules explained.
Get your EIN, register with NY DOL, choose payroll frequency, and run your first payroll — the complete checklist.
New York follows federal OT rules — 1.5x after 40 hrs/week. Plus exempt salary thresholds higher than federal in NYC.
NYC and downstate counties $16.50/hr, rest of state $15.00/hr, annual CPI increases, and no tip credit below minimum.
New York takes worker misclassification seriously. Severe penalties for employers who get it wrong. Here's how to classify correctly.
Gusto vs Paychex vs QuickBooks vs ADP — detailed comparison for New York small businesses.