Reporting earnings

Benefit rates and claimant entitlement are primarily determined based on wages reported by employers on Form NYS‑45. In some circumstances, employers may be requested to provide additional wage information for a specific claim.

Employers should be sure that all employment and wages are correctly reported by the due date. Errors can be costly because they may result in incorrect charges to an employer’s account, which may increase future years’ UI rates and delay the payment of benefits to the claimant. Also, penalties may be imposed for failure to file returns, or failure to file complete, accurate, and timely returns.