Common paymaster

New York State does not have the equivalent filing status that the Internal Revenue Service (IRS) allows as a common paymaster. However, the Tax Department and Labor Department may accommodate employers who have common paymaster status with the IRS for withholding tax, wage reporting, and UI. See Joint employment (common paymaster) and Annual wage base .

The common paymaster is responsible for filing information and tax returns and issuing Form(s) W‑2 for wages paid by the common paymaster. If you file as a common paymaster for federal employment tax purposes, you must contact the Tax Department and the Labor Department for information on filing as a common paymaster for New York State withholding tax, wage reporting, and UI purposes.

Send written requests to file as a common paymaster to both of the following addresses:

The requests should be on company letterhead and should include the common paymaster EIN and current address, as well as the EIN for all employers filing under the common paymaster EIN.