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Department of Taxation and Finance

Employer Compensation Expense Program (ECEP) Employer Election

Participation in the optional Employer Compensation Expense Program (ECEP) is not automatic. Each year, you must elect to participate. Between October 1 and December 1, use our online ECEP Employer Election application to enroll for the next calendar year.

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

To get started: 

  1. Log in to your Business Online Services account, or create one. (To learn how to create an account, view our account creation demo.)
  2. Select the ≡ Services menu in the upper-left corner of your Account Summary homepage.
  3. Select Employment and withholding tax, then select ECEP Employer Election from the drop-down menu.

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

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.

Resources

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