Employers must report quarterly wage information to the Department of Taxation and Finance. They must use The Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS 45 Series) or file on-line at www.tax.ny.gov/online.
The Department of Labor uses this wage data to determine if a claimant can collect benefits. We also use it to set the UI benefit rate. It is important that:
If we learn of an employer's failure to comply with wage reporting requirements through a claim for benefits filed by a former employee, we can assess a $25 penalty for each occurrence.
Penalty assessment notices show the amount and basis of the penalty assessment and explain how to file a protest.
For questions contact:NYS Department of Labor
Telephone (518) 457-6525
Fax (518) 485-2623
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