Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 12
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52Page 12 of 52 NYS-50 (1/14)
Display of poster
Combined reporting
Upon registration, employers (except household employers) will receive
Common paymaster
I
a poster, Notice to Employees,
A 133, which informs their workers that
New York State does not have the equivalent filing status that the IRS
their jobs are protected by unemployment insurance. It must be posted
allows as a common paymaster. However, the Tax Department and
where it may easily be seen by employees. Additional copies may be
Labor Department may accommodate employers who have common
obtained by contacting the nearest Unemployment Insurance Employer
paymaster status with the IRS for withholding tax, wage reporting, and
Services Office or the Department of Labor, Registration Subsection
unemployment insurance (see Joint employment (Common Paymaster)
(see Unemployment insurance issues—Where can I find the answers? on
in the chart on page 9 and Annual wage base below).
page 46).
The common paymaster is responsible for filing information and tax
Record-keeping requirements
returns and issuing Form(s) W-2 for wages paid by the common
paymaster. If you file as a common paymaster for federal employment
All employers must maintain records for each person they employ. The
tax purposes, you must contact the Tax Department and the Labor
records must show:
Department for information on filing as a common paymaster for
1. The employee’s name and social security account number; and
New York State withholding tax, wage reporting, and unemployment
2. For each payroll period:
insurance purposes.
• the beginning and ending dates;
Send written requests to file as a common paymaster to both of the
• the days the employee worked and the earnings for each day;
following addresses:
• all other payments made to the employee, including vacation pay,
NYS TAX DEPARTMENT
bonuses, dismissal pay, tips, the reasonable value of board and
ACCOUNT SERVICES
lodging, and other forms of compensation.
W A HARRIMAN CAMPUS
ALBANY NY 12227
Records must be retained for the current year and at least three
preceding years and be available for inspection by the Department of
NYS DEPARTMENT OF LABOR
Labor.
LIABILITY & DETERMINATION SECTION
W A HARRIMAN CAMPUS
Reporting requirements
ALBANY NY 12240-0322
Liable employers are required to report their payroll and pay
The requests should be on company letterhead and should include the
unemployment insurance contributions each calendar quarter, using
common paymaster FEIN and current address, as well as the FEIN for
Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and
all employers filing under the common paymaster FEIN.
Unemployment Insurance Return, and Form NYS-45-ATT, Quarterly
Combined Withholding, Wage Reporting, And Unemployment Insurance
Annual wage base
Return - Attachment, if applicable. This is true whether or not wages
are subject to withholding of tax or payment of tax under the Personal
Unemployment insurance contributions are required on remuneration
Income Tax Law. Reporting forms must be filed even if the employer
paid to each employee in a calendar year up to the annual wage base
had no payroll in the quarter (see Seasonal employers, below, for
amount.
exception). Any late payments of UI contributions result in interest
assessments and may also increase an employer’s UI rate in future
UI wage base
years (see Consequences of late or inaccurate reporting, on page 13).
The wage base amount for UI contributions will be adjusted
effective January 1st of each year as follows:
Quarterly filing due dates
Year
UI wage base
Year
UI wage base
Calendar quarter
Due date
2013 and prior
$ 8,500
2020
$ 11,600
January-February-March
April 30
2014
10,300
2021
11,800
April-May-June
July 31
2015
10,500
2022
12,000
July-August-September
October 31
2016
10,700
2023
12,300
October-November-December
January 31
2017
10,900
2024
12,500
2018
11,100
2025
12,800
Note: When the due date falls on a Saturday, Sunday, or legal holiday
2019
11,400
2026
13,000
(see page 37), you are permitted to file on the next business day.
Checks in payment of contributions and taxes due should be made
After 2026, the wage base will permanently adjust January 1 of each
payable in U.S. funds to NYS Employment Contributions and Taxes.
year to 16% of the state average annual wage, rounded up to the
Entering the withholding identification number on the remittance will
nearest $100. The state annual wage is established no later than May 31
ensure proper credit of payment.
of each year. The annual average wage cannot be reduced from the
If you need forms, see Unemployment insurance issues — Where can I
prior year’s level.
find the answers? on page 46.
Remuneration includes every form of compensation paid to covered
employees including salary, cash wages, commissions, bonuses, tips,
Seasonal employers
vacation pay, the reasonable value of meals, rent and lodging, and other
If, due to the seasonal nature of your business, there is at least one
types of noncash compensation.
quarter of the calendar year in which you do not make any wage
In determining the amount of wages subject to contribution in a calendar
payments subject to both income tax withholding and unemployment
year for each employee, an employer who has acquired all, or part,
insurance contributions, you are eligible for seasonal employer status. To
of another employer’s business may consider the wages paid by the
obtain seasonal employer status, you must file a Form NYS-45 with the
former employer. Also, in determining the amount of wages subject
seasonal employer box marked. Thereafter, you are not required to file
to contribution in a calendar year for each employee, wages paid and
Form NYS-45 for subsequent quarters during the year in which you paid
reported to another state may be considered. This usually pertains to an
no wages subject to unemployment insurance and withholding. However,
employee who is transferred into New York State.
you must mark the seasonal employer box on every return you are
required to file, or you will lose your seasonal employer status and be
Employers who share the services of a single employee are required
subject to penalties for not filing a return for a subsequent quarter in the
to report and pay the contributions on their shares of the employee’s
same calendar year.
earnings. Each is liable for contributions up to the annual wage base.
However, if a person is jointly employed by two or more employers that
are financially related, contributions on the total earnings of that person
are required from these employers only on the amount up to the annual
wage base as if they were a single employer.
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