Reporting requirements

Liable employers are required to electronically report their payroll and pay UI contributions each calendar quarter, using Form NYS‑45 . This is true whether or not wages are subject to withholding of tax or payment of tax under the Personal Income Tax Law. Reporting forms must be filed even if the employer had no payroll in the quarter (see Seasonal employers for exception). Any late payments of UI contributions result in interest assessments and may also increase an employer’s UI rate in future years (see Consequences of late or inaccurate reporting ).