New York State Department of Labor, Division of Employment and Workforce Solutions.Unemployment insurance issues – Where can I find the answers?.Bureau of Citizenship and Immigration Services

Need help section for New York State Department of Taxation and Finance, New York State Department of Labor, New York State Insurance Fund, Internal Revenue Service, and U.S.

Tax Department – New hire reporting requirements

UI, wage reporting, and withholding tax requirements for certain items of income (chart).

Important UI, withholding tax, and wage reporting dates.

Labor Department and Tax Department – Filing requirements and related information Electronic (e-file) mandate of quarterly combined withholding, wage, and UI returns

Employer requirements concerning the reporting of New York State, New York City, and Yonkers wages on federal Form W-2.

Correcting mistakes in withholding from the employee

Employees without Social Security numbers (SSN).

Payment of New York State, New York City, and Yonkers taxes withheld Submitting certificates to the Tax Department Certificate of exemption from withholding Employee’s withholding allowance certificate

Additional withholding requested on Form IT-2104.

resident) employees entitled to tax treaty benefits

Interstate rail, motor, and motor private carriers.

Taxation of employees of interstate carriers as well as sailors engaged in all types of trade

Supplemental wages identified separately from regular wages.

Supplemental wages combined with regular wages.

Employer’s responsibility for withholding.

Deferred compensation and compensation from nonstatutory stock options Form IT-2104.1, New York State, City of New York, and City of Yonkers Certificate of Nonresidence and Allocation of Withholding Tax

Earnings within Yonkers of less than $3,000.

Services performed in Yonkers by a nonresident of Yonkers.

Services performed partly in New York State.

New York State employer’s identification number Tax Department – Withholding information and instructions Electronic (e-file) mandate for reporting wage information Gross wages for purposes of wage reporting Employees who must be included in wage reports Tax Department – Wage reporting information and instructions

Recalculation of experience rating charges.

Exceptions to the general charging formula.

Providing information about benefit claims.

Conditions that affect eligibility for benefits.

Rules for receiving unemployment benefits.

Review of notice of benefit entitlement or payment.

Accurate and timely reporting and payment.

Maintaining accurate business information.

The relationship of New York State and federal unemployment insurance reporting.

Rights and responsibilities of a liable employer

New York State Commercial Goods Transportation Industry Fair Play Act.

New York State Construction Industry Fair Play Act.

Labor Department – Unemployment Insurance Program

Highlights of changes and other important information.

If you have any questions regarding the content of this alert, please contact Megan Bahas, of counsel, at or another member of the firm’s Labor & Employment Practice Area.

The law contemplates that the written notice be furnished on a form developed by the New York State Department of Labor. Specifically, the law provides that employers must notify employees of their right to file an application for unemployment insurance benefits “at the time of each permanent or indefinite separation from employment, reduction in hours, temporary separation, and any other interruption of continued employment that results in total or partial unemployment.” In this regard, the notification requirement is not limited only to separations from employment, but also includes situations where a reduction in hours might entitle a worker to partial benefits. The law will take effect on November 13, 2023.

White Collar & Government InvestigationsĪ law signed by New York State Governor Kathy Hochul on September 14, 2023, requires New York State employers to provide a written notice of the right to file for unemployment insurance benefits to any employee whose employment has been terminated or whose scheduled working hours have been reduced.

Restructuring, Bankruptcy & Creditors' Rights.

New york unemployment tax form