E. Employees who must be included in wage reports

State of jurisdiction – Generally, employees who work entirely within New York State are covered under New York State’s UI Law, and all of their earnings must be reported as gross wages for wage reporting purposes on Form NYS-45. However, if an employee’s services are performed both in and outside New York State, the employer must determine whether the services are covered under New York State law for UI and wage reporting purposes. For more information, see State of jurisdiction .

Every employer (as previously defined) must file Form NYS-45, with Part C boxes a through j completed, showing the SSN, name, wage type, gross federal wages paid or distributed, total UI remuneration paid, and total New York State, New York City, and Yonkers tax withheld for each employee. This is the case, whether or not the wages of the employee are subject to withholding of tax or payments of tax under Article 22 of the Tax Law (Personal Income Tax Law).