Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 25
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52NYS-50 (1/14) Page 25 of 52
For a detailed description of the types of employees specifically included
For information on whether specific types of income are reportable as
and excluded from the definition of employment, see the Covered and
gross wages on Forms NYS-45 or NYS-45-ATT, see the Unemployment
excluded employment chart beginning on page 8.
insurance, wage reporting, and withholding tax requirements for certain
items of income, beginning on page 38.
G. Gross wages for purposes of wage reporting
H. Electronic reporting of wage information
The term gross wages has the same meaning as the term remuneration
for unemployment insurance purposes. Gross wages for purposes
New York State requires employers that report 250 or more employees
of wage reporting includes all remuneration before any allocation,
or payees in four consecutive quarters to upload wage reporting
apportionment, or deduction, and before considering any dollar limitation
information using the Tax Department’s Web site (see Need help? on
contained in any law that excludes from wages or compensation an
page 45). Other employers may elect to submit their wage reporting
amount paid in excess of a dollar limitation.
electronically, by voluntarily uploading the information, or by entering
the wage reporting information (for up to 1000 employees) into the
Remuneration — means every form of compensation paid by an
Web NYS-45.
employer to an employee for employment (whether paid directly
or indirectly) and includes salaries, commissions, bonuses and
For more details on how to register to begin filing information
the reasonable monetary value of board, rent, housing, lodging,
electronically, visit the Tax Department’s Web site (see Need help? on
or similar advantage received.
page 45).
If gratuities are received by the employee in the course of employment
I.
Annual wage and withholding totals
from a person other than the employer, the value of the gratuities (as
determined by the Department of Labor) must be included as part of the
You are required to report the annual total federal gross wages subject
employee’s remuneration paid by the employer.
to withholding and the annual total amount of New York State, New
York City, and Yonkers tax withheld for every employee you had during
Other wages for purposes of wage reporting — Due to the
the year on the last quarterly return filed for the calendar year. This
provisions of FUTA, special rules apply to certain types of payments.
information is reported on the fourth quarter NYS-45 return, Part C,
Employers who are liable under FUTA must report quarterly, on a
columns d and e unless you permanently ceased paying wages subject
separate Form NYS-45-ATT, payments of severance pay, the first six
to withholding or you are a seasonal employer who does not file a fourth
months of sick pay, and reimbursed moving expenses. The separate
quarter return. See part V, Seasonal employers, on page 32.
Form NYS-45-ATT should be identified by marking the Other wages box
in the upper right-hand corner of the front of the return.
For more information on reporting wages paid to governmental
employees, see Form NYS-45-I.
Nonprofit organizations, governmental entities, Indian tribes, and other
employers not liable under FUTA are not required to report severance
The total amount for all employees in column e should equal the
pay, the first six months of sick pay, or reimbursed moving expenses.
total for all four calendar quarters on Form NYS-45, Part B, line 15.
For more information on filing Form NYS-45, see Form NYS-45-I.
All employers (whether or not they are liable under FUTA) that pay
wages to daytime students in elementary and secondary schools
should report such wage payments quarterly as regular gross wages on
Form NYS-45, Part C, or Form NYS-45-ATT (whichever is applicable).
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