Summary of Penalties

Official source

The following is a summary of penalties that may be imposed for failure to perform certain acts relating to the filing of Form NYS-45 , Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return . These penalties are provided for under Tax Law § 685 and UI Law §§ 575-a and 581.2(b). Unless otherwise stated in the individual penalty descriptions, these penalties may be imposed in addition to any other penalty or addition to tax and UI contributions provided by law.

loading…

Summary of Penalties

Official source

The following is a summary of penalties that may be imposed for failure to perform certain acts relating to the filing of Form NYS-45 , Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return . These penalties are provided for under Tax Law § 685 and UI Law §§ 575-a and 581.2(b). Unless otherwise stated in the individual penalty descriptions, these penalties may be imposed in addition to any other penalty or addition to tax and UI contributions provided by law.