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Department of Taxation and Finance

Hiring employees

Hiring employees

When you hire employees or buy a business that already has employees who will now be working for you, complete the following:

  1. You must obtain a federal employer identification number (EIN) from the Internal Revenue Service (IRS). You’ll need your EIN to identify your business to the IRS and New York State. You can get your EIN by:
  2. After you get your EIN, you must register with New York State. You can register by:
    1. applying online through New York Business Express (see Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Business Employer (NYS 100), or
    2. calling the Department of Labor at 1 888 899-8810 or (518) 457-4179.

You must report information about each of your newly-hired or rehired employees who will work in New York State. You have 20 days from an employee’s hiring date to report certain identifying information to the Tax Department. The hiring date is the first date any services are performed for which you will pay the employee wages or other compensation, or the first day an employee working for commissions is eligible to earn commissions. For more information, see: 

  1. New Hire Reporting
  2. Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax 

You may have to withhold New York State, New York City, or Yonkers income tax from your employees’ pay. You must periodically send these withholding taxes and withholding tax returns to the Tax Department. Your employees use the tax you withhold to meet their income tax obligations. For more information:  

You may have to pay New York State unemployment insurance contributions. Unemployment insurance provides temporary income for eligible workers who lose their jobs through no fault of their own. For more information:  

If you must pay unemployment insurance contributions, you must also file a quarterly wage report with the Tax Department. The Department of Labor uses this information to determine workers’ benefits. For more information:  

You will probably have to carry workers’ compensation and state disability insurance (SDI) for your employees. This insurance provides benefits to workers who become injured or ill, on and off the job. Visit the Workers’ Compensation Board or call 877-632-4996 to learn the requirements.

Learn more about starting or buying a small business