Table of Contents

Information in this booklet

Highlights of changes and other important information

1. Labor Department – Unemployment Insurance Program 1-A. Preface Confidentiality of UI information 1-B. Employment Covered employment State of jurisdiction Maritime service Noncovered employment 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 1-C. Who is an employer? Employer types Liable employers Conditions for liability Voluntary coverage Termination of liability 1-D. Rights and responsibilities of a liable employer Employer registration number Display of poster Record-keeping requirements Reporting requirements Quarterly filing due dates Seasonal employers Combined reporting Annual 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 unemployment insurance reporting Maintaining accurate business information Notice to employees leaving the job Benefit payments Hearings and appeals 1-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 UI rate tables: Normal UI rates Subsidiary rates 1-F. Controlling UI costs Accurate and timely reporting and payment Review of notice of benefit entitlement or payment Sign up for SIDES Fraud control Shared work 1-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? Providing information about benefit claims Charging of benefits Charging formula Notification of charges Exceptions to the general charging formula Recalculation of experience rating charges Effect of charges on UI rates

2. Tax Department – Wage reporting information and instructions 2-A. Purpose 2-B. Employer for wage reporting purposes 2-C. Liable employer 2-D. Employers of household help 2-E. Employees who must be included in wage reports 2-F. Employment 2-G. Gross wages for purposes of wage reporting 2-H. Electronic (e-file) mandate for reporting wage information 2-I. Quarterly wage and withholding totals

3. Tax Department – Withholding information and instructions 3-A. Purpose 3-B. Employer for withholding purposes 3-C. New York State employer’s identification number 3-D. Personal responsibility 3-E. Income subject to withholding 3-F. New York State resident employees 3-G. New York City resident employees 3-H. Yonkers resident employees 3-I. New York State nonresident employees Services performed partly in New York State 3-J. Yonkers nonresident employees Services performed in Yonkers by a nonresident of Yonkers Services performed partly in Yonkers Earnings within Yonkers of less than $3,000 3-K. Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax 3-L. Deferred compensation and compensation from nonstatutory stock options New York State resident employees New York State nonresident employees Employer’s responsibility for withholding 3-M. Supplemental wage payments Supplemental wages combined with regular wages Supplemental wages identified separately from regular wages 3-N. Taxation of employees of interstate carriers as well as sailors engaged in all types of trade Interstate rail, motor, and motor private carriers Interstate air carriers Withholding requirements for sailors 3-O. Nonresident alien (non-U.S. resident) employees entitled to tax treaty benefits 3-P. Determining withholding tax Additional withholding requested on Form IT-2104 Income tax withholding from annuities 3-Q. Employee’s withholding allowance certificate 3-R. Voluntary withholding agreements 3-S. Certificate of exemption from withholding 3-T. Submitting certificates to the Tax Department 3-U. Payment of New York State, New York City, and Yonkers taxes withheld Filing requirements Payment filing frequency When returns are due Employees without SSN 3-V. Seasonal employers 3-W. Correcting mistakes in withholding from the employee Undercollections Overcollections 3-X. Payroll reporting or service agencies 3-Y. Statements for employees and annuitants Form W-2, Wage and Tax Statement Employer requirements concerning the reporting of New York State, New York City, and Yonkers wages on federal Form W-2 Undeliverable forms 3-Z. Records to be kept 3-AA. Electronic (e-file) mandate of quarterly combined withholding, wage, and UI returns 3-BB. PrompTax program

4. Labor Department and Tax Department – Filing requirements and related information Summary of penalties Important UI, withholding tax, and wage reporting dates UI, wage reporting, and withholding tax requirements for certain items of income (chart)

5. Tax Department – New hire reporting requirements

6. Need help? Need help section for New York State Department of Taxation and Finance, New York State Department of Labor, New York State Insurance Fund, Internal Revenue Service, and U.S. Bureau of Citizenship and Immigration Services UI issues – Where can I find the answers? Telephone claims center (TCC) New York State Department of Labor, Division of Employment and Workforce Solutions UI fraud investigation offices UI employer services offices New York State withholding tax, wage reporting, and UI forms UI publications Pamphlet order form