Late filed Form NYS-45

Within 30 days of notification – If an employer files their form (or any omitted part of such form), within 30 days after the date the Tax Department notifies the employer of such failure by certified mail, the penalty will be abated. In addition, the employer will not be liable for the late filing penalty imposed under Tax Law § 685(a)(1) or UI Law § 581.2(b).

However, the employer is still liable for any penalties imposed for failure to pay the tax shown on the return under Tax Law § 685(a)(2) or failure to pay the tax required to be shown on the return under Tax Law § 685(a)(3).

Special rule: If an employer is awarded the relief provided above for filing within 30 days of notification, the employer will not be granted the same relief for failure to file for four successive calendar quarters. If the employer fails to file their form (or any portion of the form) by the prescribed due date for any of the four successive quarters, but files within 30 days of notification from the Tax Department, the employer will be subject to a penalty equal to the lesser of $50 multiplied by the number of employees actually shown on the employer’s late filed form (but not less than $1,000 or more than $10,000), or the sum of the late filing penalties imposed under Tax Law § 685(a)(1) and § 581.2(b) of the UI Law.

After 30 days of notification – If an employer files their form (or any omitted part of such form), more than 30 days after the date the Tax Department notifies the employer by certified mail of the employer’s failure to file, the employer will be subject to a penalty equal to the greater of $50 multiplied by the number of employees actually shown on the employer’s late-filed form (but not less than $1,000 or more than $10,000), or the sum of late filing penalties imposed under Tax Law § 685(a)(1) and UI Law § 581.2(b).

Late filing Form NYS-45 prior to notification – If an employer files their form (or any omitted part of such form), after the prescribed due date for filing but prior to the Tax Department notifying the employer by certified mail of the failure to file, then the late filing penalties provided for under Tax Law §§ 685(a)(1) and (v)(1) and UI Law § 581.2(b) will not be imposed.

Special rule: If an employer is awarded the relief provided above for late filing prior to notification, the employer will not be granted the same relief for failure to file for four successive quarters. If the employer fails to file their form (or any portion of the form) by the prescribed due date for any of the four successive calendar quarters, but files prior to notification from the Tax Department, the employer will be subject to a penalty equal to the lesser of $50 multiplied by the number of employees actually shown on the employer’s late-filed form (but not less than $1,000 or more than $10,000), or the sum of the late filing penalties imposed under Tax Law § 685(a)(1) and UI Law § 581.2(b).

Audit intervention for failure to file – If an employer fails to file their form (or any part of such form), and an audit is subsequently initiated by the Tax Department, the Department of Labor, or both, the employer will be subject to the penalty shown above for Failure to file Form NYS-45. In addition, the employer may be subject to a penalty of 5% (0.05) per month (maximum of 25% [0.25]) for late filing imposed under Tax Law § 685(a)(1) as well as 5% (0.05) per month (maximum of 25% [0.25]) of the UI contributions due, minimum of $100, imposed under UI Law § 581.2(b).