A. Purpose

The Tax Department is required to collect wage reporting information based on definitions used by the Department of Labor in administering the UI program. This section explains the requirements for reporting employee wages (and certain other information) to New York State on Form NYS‑45 .

Every employer liable under the provisions of the New York State UI Law, every employer who voluntarily elects UI liability (see Voluntary coverage ), and every nonprofit organization, governmental entity, and Indian tribe who meets their UI obligation through the benefit reimbursement option is required to file a quarterly wage report with the Tax Department by completing Form NYS‑45, Part C, boxes a through j.

In addition, if an employer pays wages (or other payments) subject to New York withholding or withholds New York State, New York City, or Yonkers income tax from wages or other payments, the employer is required to report federal gross wages (and other payments subject to withholding) and withholding amounts quarterly. See Form NYS‑45‑I , Instructions for Form NYS-45 , for more information.