Quarterly filing due dates

Quarterly filing due dates Calendar quarter Due date January 1 through March 31 April 30 April 1 through June 30 July 31 July 1 through September 30 October 31 October 1 through December 31 January 31

Note: When the due date falls on a Saturday, Sunday, or legal holiday (see Important UI, withholding tax, and wage reporting dates ), you are permitted to file on the next business day.

E-file mandate – Quarterly Form NYS‑45 is subject to an e-file mandate and must be submitted electronically by employers if all three of the following conditions are met:

the documents are prepared by the employer without the assistance of a tax professional;

the employer uses a computer to prepare, document, or calculate the required filings; and

the employer has broadband internet access.

For more information about e-file and payment methods, see part AA, Electronic (e-file) mandate of quarterly combined withholding, wage, and UI returns .

If you need to mail a payment, checks for payment of contributions and taxes due should be made payable in U.S. funds to NYS Employment Contributions and Taxes . Entering the withholding identification number on the remittance will ensure proper credit of payment.

If you need forms, see Unemployment insurance issues – Where can I find the answers? .