Seasonal employers

If, due to the seasonal nature of your business, there is at least one quarter of the calendar year in which you do not make any wage payments subject to both income tax withholding and UI contributions, you are eligible for seasonal employer status. To obtain seasonal employer status, you must file a Form NYS-45 with the seasonal employer box marked. Thereafter, you are not required to file Form NYS‑45 for subsequent quarters during the year in which you paid no wages subject to UI and withholding. However, you must mark the seasonal employer box on every return you are required to file, or you will lose your seasonal employer status and be subject to penalties for not filing a return for a subsequent quarter in the same calendar year.