Changes to quarterly wage and withholding reporting requirements

Effective January 1, 2019 , all employers required to file Form NYS-45 , Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, must provide complete wage and withholding information (Part C, boxes a through e and g through j), each calendar quarter , for all employees. Prior to this change, employers were only required to complete Part C, boxes d and e, annually or on the last return filed for the calendar year.

For additional information, see section 2, part l, Quarterly wage and withholding totals .

Parts A, B, and C must be completed for Form NYS-45 to be accepted.