Payment filing frequency

Official source

You must file Form NYS-1 and remit the total tax withheld after each payroll or distribution that causes the total accumulated tax required to be withheld to equal or exceed $700. If you withhold less than $700 during a calendar quarter, remit the taxes withheld with your quarterly return, Form NYS-45. Generally, employers must file quarterly returns even if they did not pay wages during the quarter and have zero withholding. See the instructions for Form NYS-45 for exceptions.

If you withhold $700 or more during a calendar quarter, you must remit the tax with Form NYS-1, within 3 or 5 business days after the payroll that caused the accumulated tax withheld to equal or exceed $700.

If you have more than one payroll within a week (Sunday through Saturday), you are not required to file Form NYS-1 until after the last payroll in the week.

When a calendar quarter ends between payrolls paid within a week, any accumulated tax required to be withheld of at least $700 must be remitted with Form NYS-1 after the last payroll in the quarter.

If you have filed at least once during the calendar quarter (using Form NYS-1) and have an unremitted balance of tax withheld that is less than $700 after the last payroll of the quarter, remit this amount with your quarterly return, Form NYS-45 , instead of with Form NYS-1.

loading…

Payment filing frequency

Official source

You must file Form NYS-1 and remit the total tax withheld after each payroll or distribution that causes the total accumulated tax required to be withheld to equal or exceed $700. If you withhold less than $700 during a calendar quarter, remit the taxes withheld with your quarterly return, Form NYS-45. Generally, employers must file quarterly returns even if they did not pay wages during the quarter and have zero withholding. See the instructions for Form NYS-45 for exceptions.

If you withhold $700 or more during a calendar quarter, you must remit the tax with Form NYS-1, within 3 or 5 business days after the payroll that caused the accumulated tax withheld to equal or exceed $700.

If you have more than one payroll within a week (Sunday through Saturday), you are not required to file Form NYS-1 until after the last payroll in the week.

When a calendar quarter ends between payrolls paid within a week, any accumulated tax required to be withheld of at least $700 must be remitted with Form NYS-1 after the last payroll in the quarter.

If you have filed at least once during the calendar quarter (using Form NYS-1) and have an unremitted balance of tax withheld that is less than $700 after the last payroll of the quarter, remit this amount with your quarterly return, Form NYS-45 , instead of with Form NYS-1.