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The term gross wages has the same meaning as the term remuneration for UI purposes. Gross wages for purposes of wage reporting includes all remuneration before any allocation, apportionment, or deduction, and before considering any dollar limitation contained in any law that excludes from wages or compensation an amount paid in excess of a dollar limitation.
Remuneration means every form of compensation paid by an employer to an employee for employment (whether paid directly or indirectly) and includes salaries, commissions, bonuses and the reasonable monetary value of board, rent, housing, lodging, or similar advantage received.
If gratuities are received by the employee in the course of employment from a person other than the employer, the value of the gratuities (as determined by the Department of Labor) must be included as part of the employee’s remuneration paid by the employer.
Other wages for purposes of wage reporting – Due to the provisions of the FUTA, special rules apply to certain types of payments. Employers who are liable under the FUTA must report payments of severance pay, the first six months of sick pay, and reimbursed moving expenses on Form NYS-45 and should be identified by writing O in Part C, box e of the return.
Payments of gambling winnings, other than New York State Lottery winnings, are reported as if the payments are other wages paid by an employer to an employee for any period of time where a withholding agreement is in place. Payers of gambling winnings must complete Form NYS‑45, Part B to report the withholding and Form NYS‑45, Part C, boxes a through d, and g through j (the amount of gambling winnings is reported in box g, and the amount withheld in boxes h through j).
Nonprofit organizations, governmental entities, Indian tribes, and other employers not liable under the FUTA are not required to report severance pay, the first six months of sick pay, or reimbursed moving expenses.
All employers (whether or not they are liable under the FUTA) that pay wages to daytime students in elementary and secondary schools should report such wage payments quarterly as regular gross wages on Form NYS‑45, Part C.
Note: For calendar quarters beginning on or after January 1, 2019, if both wages and other wages are paid to the same employee during a calendar quarter, the employee must have two entries on Form NYS-45, Part C. One entry to report the regular wages and a second entry to report other wages. You must report total UI remuneration, federal gross wages subject to withholding, and the total amount of New York State, New York City, and Yonkers tax withheld for each entry.
For information on whether specific types of income are reportable as gross wages on Form NYS‑45, see UI, wage reporting, and withholding tax requirements for certain items of income .