New York New Employer Registration

Last reviewed: July 2026

Registration Order at a Glance

Do these roughly in order, since each later step depends on the one before it:

• Get your federal EIN first — every other registration asks for it.
• Register with the New York Department of Taxation and Finance for state withholding.
• Register with the New York Department of Labor for unemployment insurance (often the same form as withholding).
• Bind workers' compensation insurance through a carrier or the State Insurance Fund.
• Set up disability benefits and Paid Family Leave coverage, typically through the same carrier as workers' comp.

1. Federal EIN

An Employer Identification Number from the IRS is the foundation everything else sits on. Apply online at irs.gov; approval is typically instant for U.S.-based entities. You'll enter this number on your NYS-100 registration, your workers' comp application, and every federal filing you make going forward.

2. State Withholding Account

Register with the New York State Department of Taxation and Finance to withhold state income tax from employee wages. You'll receive a withholding identification number, distinct from your federal EIN, that goes on every state withholding deposit and on Form NYS-45 each quarter. Have new employees complete Form IT-2104 (New York's state withholding certificate) so you know how much to withhold from each paycheck — keep the completed forms on file rather than submitting them to the state.

Official registration portal: tax.ny.gov.

3. Unemployment Insurance (SUI) Account

Register with the New York State Department of Labor for your unemployment insurance account as soon as you pay your first wages — there's no grace period or minimum payroll threshold. New employers pay a standard rate (4.1% on a $17,600 wage base for 2026) until enough claims history builds up for the DOL to calculate an individual experience rate.

Official registration and account information: dol.ny.gov.

4. Workers' Compensation Insurance

New York requires nearly every employer with even a single employee to carry workers' compensation insurance, regardless of whether that employee is full-time, part-time, or seasonal. You can buy a policy through a private insurance carrier or through the New York State Insurance Fund, the state's own carrier of last resort. Once bound, keep proof of coverage on hand — it's typically required when you register for other state accounts and during any labor department inspection.

5. Disability Benefits and Paid Family Leave

New York requires most employers to provide two related but distinct benefits, usually through the same private carrier:

• Disability Benefits Law (DBL) coverage: Short-term wage replacement for an employee's own non-work-related illness or injury, funded partly through a small employee payroll contribution capped at a modest weekly amount.
• Paid Family Leave (PFL): Paid time off for bonding with a new child, caring for a family member with a serious health condition, or handling certain military family situations, funded through employee payroll deductions.

Both are typically arranged in the same call to your insurance carrier when you set up workers' comp, since many carriers bundle DBL/PFL alongside workers' compensation policies. Confirm your effective coverage date lines up with your first day of having employees on payroll — a coverage gap here is a common and avoidable compliance mistake.

Once these five pieces are in place, you're ready to run your first payroll. For the step-by-step process of actually calculating and filing once you're registered, see the how to do payroll in New York guide. Use the paycheck calculator to sanity-check your first few paychecks, and send new hires to the W-4 helper so their withholding is set up correctly from the start. On the federal side, the Form 941 guide covers your quarterly federal filing obligations.

Many owners hand the account juggling off to payroll software once the accounts are open. Gusto can even help identify which New York state and local accounts you still need, then keeps your withholding, SUI, and DBL/PFL filings on schedule going forward.

FAQ

What registrations does a new employer need in New York?

A new employer needs a federal EIN, a New York State withholding tax account with the Department of Taxation and Finance, an unemployment insurance account with the Department of Labor, workers' compensation insurance, and disability benefits/Paid Family Leave coverage. Most of these can be started the same week you hire your first employee.

What is Form NYS-100 used for?

Form NYS-100, the New York State Employer Registration form, is used to register for unemployment insurance, withholding, and wage reporting in one submission through the state's online business portal.

Do I need workers' compensation insurance in New York?

Almost every New York employer with even one employee must carry workers' compensation insurance. There is no small-employer exemption based on headcount alone, and operating without required coverage can result in stop-work orders and penalties.

Is Paid Family Leave the same as disability insurance in New York?

No. Disability Benefits (DBL) and Paid Family Leave (PFL) are separate, related programs, typically bundled through the same private insurance carrier. DBL covers an employee's own non-work-related illness or injury; PFL covers paid time off to bond with a new child, care for a family member, or address certain military family needs.

How long does New York employer registration take?

Online registration for withholding and unemployment insurance through New York's state portal is typically processed within a few business days, and an employer number is often issued immediately or shortly after submission. Workers' comp and DBL/PFL coverage timing depends on your chosen carrier.