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us-ny/guidance/dtf/nys-50/2024-12 — 2024 Form NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (12/24) · Axiom
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Nys 50
2024 Form NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (12/24)
2024 Form NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
Table of Contents
Information in this booklet:
For withholding tax tables and methods, see:
How changes to federal Form W-4 affect NYS withholding
Changes affecting agricultural employers
Employer responsibility to report misclassified employees
Withholding from certain gambling winnings
Changes to quarterly wage and withholding reporting requirements
Electronic filing mandate for quarterly combined withholding, wage reporting, and UI return filings
Penalties for failing to electronically file
Withholding amounts to deduct
Record-keeping
Misclassification of workers – UI
New York Business Express website (NYBE)
New employer registration
Paid family leave
Changes to sexual harassment laws
Online services for employers
Metropolitan commuter transportation mobility tax (MCTMT) for employers
A. Preface
Confidentiality of UI information
B. Employment
Covered employment
State of jurisdiction
Maritime service
Noncovered employment
Exclusions applicable to all employers
Exclusions applicable to all employers except nonprofit organizations, governmental entities, and Indian tribes
Exclusions applicable only to nonprofit organizations
Exclusions applicable only to governmental entities and Indian tribes
Independent contractors
New York State Construction Industry Fair Play Act
New York State Commercial Goods Transportation Industry Fair Play Act
Students
Covered and excluded employment
Employer types
Liable employers
Conditions for liability
Voluntary coverage
Termination of liability
Employer registration number
Display of poster
Record-keeping requirements
Reporting requirements
Quarterly filing due dates
Seasonal employers
Common paymaster
Annual wage base
UI Wage Base
Reporting tips and meals
Payments to employees not reportable
Annual reports
Enforcement
Additional assessment for fraud
Re-employment service fund
Interest assessment surcharge
Deductions from an employee’s pay
Refunds and credits
Benefit reimbursement option
The relationship of New York State and federal UI reporting
Maintaining accurate business information
Notice to employees leaving the job
Benefit payments
Hearings and appeals
E. How are UI rates computed?
Normal rate
Subsidiary rate
Re-employment service fund
Experience rating
Account balance
Account percentage
Benefit equalization factor
Size of fund index
UI rate notification
Qualified employer
Transfer of experience
Newly liable employer
Nonpayment of remuneration
Reporting delinquency
Voluntary contributions
Joint accounts
New York State Department of Labor Unemployment Insurance Division - Normal UI rates
New York State Department of Labor Unemployment Insurance Division - Normal UI rates
New York State Department of Labor Unemployment Insurance Division - Subsidiary rates
Accurate and timely reporting and payment
Review of notice of benefit entitlement or payment
Sign up for SIDES
Fraud control
Shared work
G. UI benefits
Rules for receiving unemployment benefits
Employment and earnings requirement
Conditions that affect eligibility for benefits
How much can a jobless worker receive?
Reporting earnings
Notice to employees leaving the job
Base period
Notification of entitlement
Charging formula
more →
