Each calendar quarter, the law requires liable employers to report their payroll and pay unemployment insurance contributions. They do this on the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45), which must be filed online (see below for information about electronic filing). This applies even if the wages are not subject to contributions or withholding under the Personal Income Tax Law.
Every employer must file reporting forms even if the employer had no payroll in the quarter. Late payment of contributions results in interest assessments and may increase your UI rate in future years.
|Calendar Quarter||Due Date|
Note: You may file on the next business day when the due date falls on a Saturday, Sunday or legal holiday.
Mandatory Electronic Filing:
There are three methods to electronically file your NYS-45 information:
Remuneration includes every form of compensation you pay to covered employees, including:
Employers are required to pay Unemployment Insurance (UI) contributions on remuneration paid to each employee in a calendar year up to the UI wage base. On January 1, 2014, several provisions of the recent UI reform legislation will go into effect. These provisions affect the UI wage base. The UI wage base will adjust January 1st of each year as follows:
Also included in the calculation of the UI wage base are wages paid:
Employers who share the services of a single employee must report and pay the contributions on their share of the employee's earnings. Each is liable for contributions up to the annual UI wage base. If the employers are financially related, they pay contributions only up to the annual UI wage base of total annual earnings.
You can find more information on reporting requirements in the Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, NYS-50.
You may need to amend a Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45), to correct an error. You must make an amendment to a report in the quarter you made the error.
Amend a prior quarter by using an Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45x). You may also contact the NYS Department of Taxation and Finance at (518) 457-5431 for a paper copy of the form. From outside the US and Canada, call (518) 485-6800.
For questions about amending a report, the NYS Department of Taxation and Finance provides instructions for the NYS-45x on their website. You may also contact the Employer Account Adjustment Section at 1-888-899-8810. When contacting the Employer Account Adjustment Section, please have your New York State Employer Registration number available when you call.
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