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Department of Taxation and Finance

Employer Compensation Expense Program (ECEP) Employer Election

Important: Employers are not required to participate in ECEP. If you choose to participate and make this election,     

  • you cannot revoke it,
  • it will remain in effect for the entire election period, 
  • you must pay the Employer Compensation Expense Tax (ECET) on all covered employees, and
  • you must file all four quarterly ECET returns. 

 Use our ECEP Employer Election application to elect to participate in the Employer Compensation Expense Program (ECEP)

  1. Log in to your Business Online Services account.
  2. Select the ≡ Services menu in the upper left-hand corner of your Account Summary homepage. 
  3. Select Employment and withholding tax, then select ECEP Employer Election from the drop-down menu. 

When is the enrollment period?

You may enroll each year from October 1 through December 1 for the election period effective January 1 of the following year.

Who can make the election?

The person authorized to make the election will vary by the type of entity:

Authorized persons
If the employer is:The election is made by:
a corporation (for profit or not for profit) an authorized* officer or manager.
not a corporation (including a sole proprietorship and a partnership) any member, owner, or other individual with authority to bind the entity or sign returns.
a trust the unanimous consent of all the trustees.
a government entity

the chief executive officer.

*Authorized means the officer or manager is authorized to make the election under the law of the state where the corporation is incorporated or under the employer’s organizational documents.

Are you a new employer?

If you are not already an active withholding tax filer with New York State, you must register before you can make this election.

Ready?

Log in or create a Business Online Services account to get started. To learn how to create an account, view our account creation demo.

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Resources

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