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Department of Taxation and Finance

Withholding tax

Coming in 2019: Wage reporting requirement changes

For more information, see New wage reporting requirements for employers.


Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions and other similar income paid to employees. 

Video: Withholding Tax Requirements for New York State Employers


Starting a business

New hire reporting

File and pay

Employers may also be required to: