Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 2
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52Page 2 of 52 NYS-50 (10/11)
Highlights of changes and other important information
Misclassification of workers – Unemployment
Change in wage reporting and annual withholding
insurance
reconciliation due date
Employee misclassification occurs when an employer either (1) fails
For tax years 2009 and after, wage reporting information for the last
to report its employees to the state and pays them “off-the-books”
calendar quarter of the year and the annual withholding tax reconciliation
or (2) improperly classifies its workers as independent contractors
information must be filed no later than January 31 of the next year.
when they meet the legal standards for classification as employees.
Previously, wage reporting and annual withholding reconciliation
information was allowed to be filed on or before February 28 of the next
Misclassifying workers can have a severe impact on workers and
employers in industries where the practice prevails. For employers,
year.
it creates an unfair economic advantage and imposes higher costs
on responsible employers. This makes them less competitive and
Withholding tax penalty and interest for responsible
more likely to be underbid by businesses that intentionally misclassify
persons
workers. For workers, it affects working conditions by encouraging
Tax Law section 685(g) was amended to increase the
unscrupulous employers to ignore labor protections, such as wage and
responsible-person penalty for willful failure to collect and pay over
hour requirements and safety and health regulations. We need your help
withholding taxes. The amount of penalty imposed now includes any
to keep the tax system fair and equitable for everyone. If you are aware
interest due on the tax, and is computed from the date the failure
of any employer committing fraud, you may report it anonymously by
occurred to the date the penalty is paid. This provision applies to
contacting the Department of Labor, Liability and Determination Section
withholding periods beginning on or after January 1, 2009.
Fraud Unit, by any of these methods:
• Visit our Web site at
New employer registration
• Call 1 866 435-1499 24 hours a day or (518) 485-2144 between
New employers can register for unemployment insurance, wage
8:00 AM and 4:00 PM
reporting, and withholding tax online at , or by calling
• Fax information to (518) 485-6172
the New York State Department of Labor or New York State Department
• Report by mail to:
of Taxation and Finance at the numbers listed below.
NEW YORK STATE DEPARTMENT OF LABOR
• Department of Labor
LIABILITY AND DETERMINATION, FRAUD UNIT
Internet access:
BUILDING 12 ROOM 356
Unemployment insurance registration information:
W A HARRIMAN CAMPUS
ALBANY NY 12240
(518) 457-4179 or 1 877 899-8810
Telephone assistance is available from 8:00 AM to 5:00 PM
New York State Construction Industry Fair Play Act
(eastern time), Monday through Friday
The New York State Construction Industry Fair Play Act (Chapter 418
• Department of Taxation and Finance
of the Laws of 2010) became effective on October 26, 2010. This
Internet access:
law creates a new standard for determining whether a worker is an
employee or independent contractor in the construction industry and
Withholding Tax Information Center: (518) 485-6654
provides new penalties for employers who fail to properly classify their
employees. See New York State Construction Industry Fair Play Act on
General business and domestic employers may register for
page 7 for additional information.
unemployment insurance, wage reporting, and withholding tax online
at or by completing Form NYS-100, New York State
Online services for employers
Employer Registration for Unemployment Insurance, Withholding, and
Wage Reporting. Form NYS-100 can be downloaded from either the
The New York State Department of Labor Web site ( )
Department of Labor’s Web site at or the Department
Employer Information page contains several features for employers:
of Taxation and Finance’s Web site.
• New employers can register online through Employer Registration.
You should have a federal employer identification number (EIN)
• Registered employers can access their employer account to obtain
to register your business. You can get your EIN from the Internal
their tax rates and other important information regarding their account
Revenue Service (IRS) through the mail, by phone, or online
on the Employer Information home page.
( ). You must first complete federal
• The Employer Information page also contains a link to the Department
Form SS-4, Application for Employer Identification Number. This form is
of Taxation and Finance’s Web site that allows employers to file their
available from any Social Security Administration office, the IRS, or you
quarterly returns online.
can download the form from the IRS Web site ( ).
Web File
Reporting newly hired employees electronically
Employers can now electronically submit Form NYS-45, Quarterly
All employers must report to the Tax Department certain identifying
Combined Withholding, Wage Reporting, and Unemployment
information about newly hired or rehired employees working in the
Insurance Return, as well as submit payment via ACH debit on the Tax
state, within 20 calendar days of the hiring date. New York State
Department’s Web site (see Need help? on page 45).
employers may report new hire information electronically through the Tax
Department’s New Hire Web site at
Web upload
Employers who are required (or elect) to file wage reporting
New reporting requirements for employers
electronically must submit wage reporting files on the Tax Department’s
Recent legislation requires employers to report with their Quarterly
Web site. This can be done by uploading the wage reporting information
Combined Withholding, Wage Reporting, and Unemployment Insurance
or by entering the wage reporting information, for up to 250 employees,
Return (Form NYS-45) if dependent health insurance benefits are
into the Web NYS-45 (see Electronic reporting of wage information on
available to any employees. The requirement took effect July 15, 2011.
page 25).
The new entry area is on Form NYS-45 beginning with the 3rd quarter
of 2011.
For more details on how to register to begin uploading electronic files,
visit the Tax Department’s Web site (see Need help? on page 45).
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