New wage reporting requirements for employers
Your reporting requirements have changed if you’re an employer required to file:
- Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, or
- Form NYS-45-ATT, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return - Attachment.
Effective for calendar quarters beginning on or after January 1, 2019:
- You must complete all of Part C, Employee wage and withholding information, including columns d and e, each calendar quarter for all employees.
- The penalty for failing to complete Part C, columns d and e, was amended to allow imposition on a quarterly basis.
Prior to this change, you are only required to complete Part C, columns d and e:
- annually, or
- on the last return for the calendar year.
Beginning with your first quarter return for 2019 (due date April 30, 2019)
You must report for each quarter the amount of gross wages and tax withheld in:
- columns d and e of your NYS-45 Part C or NYS-45 ATT return; or
- fields available in the Wage Reporting Upload (NYS-45-ATT) application.
The amounts you report are only applicable to the amounts you paid and withheld for the quarter you’re reporting for.
Note: If you do not report wages in column c (do not pay UI Remuneration), and only report annual amounts for Gross Wages and Tax Withheld in columns d and e, you must now file quarterly if payments are made quarterly. This includes withholding on pension and annuity payments you made throughout the year.
Beginning with your fourth quarter return for 2019 (due January 31, 2020)
The fourth quarter is no longer a cumulative total for the year. The fourth quarter amounts you report are only applicable to the amounts you paid and withheld in the fourth quarter.
For tax year 2018 returns and prior
Continue to report cumulative annual amounts for gross wages and tax withheld (columns d and e) on your fourth quarter return.
For more information, refer to TSB-M-18(4)I, Summary of Personal Income Tax Changes Enacted in the 2018-2019 Budget Bill.
- Withholding tax filing methods
- Filing reminders for Forms NYS-45 and NYS-45-ATT
- Demo: NYS-45 Web File