Why This Site Exists
New York has some of the most complex payroll and employment laws in the country. Between graduated state income tax withholding up to 10.9%, SUI through the DOL, mandatory SDI and PFL through private carriers, the MCTMT for NYC metro employers, regional minimum wages, and strict worker classification enforcement — the compliance burden on small business owners is enormous.
Most payroll resources online are written for a national audience. They cover federal requirements well but gloss over the New York-specific rules that actually matter to employers operating in this state. We built New York Payroll Guide to fill that gap.
Every guide on this site is written specifically for New York employers — with the state-specific rates, deadlines, penalties, and quirks that apply to businesses operating in the Empire State.
What We Cover
Our guides cover the full spectrum of New York payroll compliance:
- New York payroll taxes (SUI, SDI, PFL, state income tax withholding, MCTMT)
- DOL registration and UI account setup
- Disability Insurance and Paid Family Leave (private carrier requirements)
- Minimum wage (NYC, downstate counties, and rest of state)
- Overtime rules and salary exempt thresholds
- Worker classification enforcement
- Metropolitan Commuter Transportation Mobility Tax
- Federal payroll tax basics (FICA, FUTA, withholding)
- Payroll software comparisons
Our Approach
We aim to be practical and direct. No fluff, no jargon walls, no 3,000-word articles that could be summarized in three bullet points. New York employers are busy — we respect your time.
Every article includes real numbers (actual tax rates, actual deadlines, actual penalties), and we note where New York law is stricter than federal law — which is often.
Affiliate Disclosure
New York Payroll Guide is an independent publication. We recommend payroll software products like Gusto and Paychex and may earn a referral fee when you sign up through our links. This doesn't affect our editorial coverage or the accuracy of our guides. We recommend these products because we believe they're genuinely useful for New York small businesses.
A Note on Accuracy
We update our guides when laws change. New York employment law moves fast — new minimum wage schedules, regulatory changes, court decisions. We do our best to keep content current, and each article includes a "last updated" date.
That said, this site provides general information only. It is not legal or tax advice. If you have a specific situation, please consult a qualified New York attorney or CPA.
Simplify New York Payroll
Gusto handles federal and New York payroll taxes automatically — PFL withholding, SUI filings, W-2s, and more. Trusted by 300,000+ small businesses.