Frequently asked questions (FAQs): NYS-45 Upload

1. Positions 119–140: Enter the delivery address, which must include at least four alphanumeric characters.
2. Positions 141–162: Enter the city, which must include at least three alphanumeric characters.
3. Positions 163–164: Enter the state or providence. Use Federal Information Processing Standard (FIPS) postal abbreviations. In this example, the FIPS abbreviation is QC for Quebec, Canada.
    
   If the country code is CA for Canada or US for United States, you must complete this field.
4. Positions 165–169: Enter the ZIP code. If the country code is US for United States or CA for Canada, you cannot enter all zeroes for the ZIP code.
    
   If the country code is US, you must enter a ZIP code containing exactly five numeric characters with no spaces, commas, or hyphens between characters.
    
   If the country code is CA, you must enter the ZIP code in the following format with no spaces, commas, or hyphens between characters: Alpha, Numeric, Alpha. In this example, the ZIP code is H1V.
5. Positions 170–173: Enter the ZIP code extension.
    
   If the country code is CA for Canada, you must enter the ZIP code extension in the following format with no spaces, commas, or hyphens between characters: Numeric, Alpha, Numeric. In this example, the ZIP code extension is 1B3.
6. Positions 217–218: Enter the country code. For a listing of country codes, visit IRS: Country codes.

All reimbursable employers have an Employer Registration number from the Department of Labor (DOL) that begins with 04. If this is the case, you must report values on the return in the Number of employees and Total remuneration fields. For all other UI fields, enter zero.

Report amounts for the following fields as whole dollars (without cents):

• Total remuneration paid this quarter
• Corrected amounts for total remuneration
• Difference for total remuneration
• Remuneration paid this quarter in excess of the UI wage base
• Corrected amounts for excess remuneration
• Difference for excess remuneration
• Wages subject to contributions
• Corrected amounts for wages subject to contributions
• Difference for wages subject to contributions

For more information, see Instructions for Form NYS-45 and Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.

You may:

• report dollars and cents, or
• round to whole dollars.

However, you must:

• be consistent for all employees, and
• round the sum of the employee remuneration fields reported in the RV – State Total Record.

The amount due on the return and the amount of the payment must match, so rounding is applicable to both the return and the payment.

Record out of sequence is a file level error. It means your RA, RE, RS, RV, or RZ records are out of order. Each return consists of an RE employer record, an RS record for each employee associated with that RE record, and an RV record. At the file level, you must put the RA record first and the RZ record last. For example, to format a file with two returns, one with three employees and one with two employees, use the following format:

RA – Transmitter 
RE – Employer A
RS – Employee 1
RS – Employee 2
RS – Employee 3
RV – State Total (for Employer A)
RE – Employer B
RS – Employee 4
RS – Employee 5
RV – State Total (for Employer B)
RZ – Final Record

1. Add the wage-level UI remuneration paid amounts to get the Total remuneration paid. Round this total amount to the nearest whole dollar.
2. Subtract Remuneration paid this quarter in excess of the UI wage base (rounded to the nearest whole dollar) from the Total remuneration paid to get Wages subject to contribution.
3. Multiply the UI rate by the Wages subject to contribution, then round to two places after the decimal point for the final UI contributions due amount. Do not include the decimal point when reporting this value in your file. 
4. Multiply the re-employment service fund rate by the Wages subject to contribution, then round to two places after the decimal point for the final Re-employment service fund amount. Do not include the decimal point when reporting this value in your file. 

Example:

1. Your return includes three wage records with UI remuneration paid amounts of $14,111.24; $16,731.98; and $27,965.79. After rounding, the Total remuneration paid is $58,809.
2. The amount paid in excess since January 1 is $36,727. The Total remuneration paid ($58,809) minus the amount paid in excess ($36,727) equals $22,082. This is the value for Wages subject to contribution.
3. To determine UI contributions due, multiply $22,082 by 2.825%. Round the resulting 623.8165 to $623.82.
4. To determine the Re-employment service fund, multiply $22,082 x 0.00075. Round the resulting 16.5615 to $16.56.

Your check amount must match the total amount due shown on your amended return. If one client overpaid and another underpaid, you must pay the total amount due. We will refund the client who overpaid. Do not reduce payment owed by any overpayments within the file. This is the same for an original return.