X. Payroll reporting or service agencies

Employers or groups of employers may use a reporting or service agency to file New York State withholding and wage reporting returns and to remit payments of withheld taxes on the employer’s behalf in compliance with the Tax Law. The filing of New York State employers’ returns and remittance of withheld taxes by a reporting or service agency on behalf of employers or groups of employers does not relieve each such employer from all provisions of law (including penalties) applicable with respect to employers.

If you are a payroll reporting or service agency for one or more employers, you must report New York State income tax withholding and wage reporting information under the federal EIN of the individual employer, not under the payroll reporting or service agency federal EIN.