- The IRS has alerted payroll and HR professionals about a phishing scheme involving W-2s. If your business or employees have been affected by this scheme, see Guidance for employers affected by a W-2 phishing scheme to learn what you should do to protect your employees.
- New York State, New York City, and Yonkers withholding tax changes beginning January 1, 2016
- Electronic filing mandatory beginning April 30, 2015
Employers are required to withhold and pay personal income taxes on wages, salaries, bonuses, commissions and other similar income paid to employees.
- Who must withhold personal income tax
- Who you must withhold tax for
- Income subject to withholding
- Amount to deduct and withhold
- Information regarding same-sex married employees
Starting a business
New hire reporting
File and pay
Employers may also be required to:
- Pay unemployment insurance contributions
- Pay the metropolitan commuter transportation mobility tax (MCTMT)