Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 35
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52NYS-50 (1/14) Page 35 of 52
4. Labor Department and Tax Department —
Filing requirements and related information
Summary of penalties
files prior to notification from the Tax Department, the employer will be
subject to a penalty equal to the lesser of $50 multiplied by the number of
employees actually shown on the employer’s late-filed Form NYS-45 or
The following is a summary of penalties that may be imposed
Form NYS-45-ATT (but not less than $1,000 or more than $10,000), or
for failure to perform certain acts relating to the filing of Form NYS-45,
the sum of the late filing penalties imposed under sections 685(a)(1) of
Quarterly Combined Withholding, Wage Reporting, and Unemployment
the Tax Law and 581.2(b) of the Unemployment Insurance Law.
Insurance Return (and Form NYS-45-ATT, Quarterly Combined
Withholding, Wage Reporting, And Unemployment Insurance
Audit intervention for failure to file — If an employer fails to
Return-Attachment, if applicable). These penalties are provided for
file Form NYS-45 (or any part of such form) or Form NYS-45-ATT, and
under section 685 of the Tax Law and sections 575-a and 581.2(b)
an audit is subsequently initiated by the Tax Department, the Department
of the Unemployment Insurance Law. Unless otherwise stated in the
of Labor, or both, the employer will be subject to the penalty shown
individual penalty descriptions, these penalties may be imposed in
above for Failure to file Form NYS-45. In addition, the employer may be
addition to any other penalty or addition to tax and UI contributions
subject to a penalty of 5% per month (maximum of 25%) for late filing
provided by law.
imposed under section 685(a)(1) of the Personal Income Tax Law as well
as 5% per month (maximum of 25%) of the unemployment insurance
contributions due, minimum of $100, imposed under section 581.2(b) of
Failure to file Form NYS-45 (including
the Unemployment Insurance Law.
Form NYS-45-ATT, if required)
Failure to provide complete and correct employee
For failure to file a required Form NYS-45 (including Form NYS-45-ATT,
if required) or any required part of such form, by the prescribed due
withholding reconciliation information
date, the penalty imposed is equal to the greater of $1,000 or $50
If an employer fails to provide complete and correct annual withholding
multiplied by the number of employees shown on the last Form NYS-45
information relating to individual employees in columns d and e of
or NYS-45-ATT filed by the employer. The maximum penalty that may be
Form NYS-45, Part C, Employee wage and withholding information (or
imposed is $10,000 for any one calendar quarter (section 685(v)(1) of
columns d and e of Form NYS-45-ATT, if applicable), covering the last
the Tax Law).
calendar quarter of the year, the employer may be subject to a penalty of
$50 multiplied by the number of employees for whom such information
Late filed Form NYS-45 or NYS-45-ATT
is incomplete or incorrect. If the number of employees cannot be
Within 30 days of notification — If an employer files Form NYS-45
determined from the Form NYS-45 (or NYS-45-ATT, if applicable), the
(or any omitted part of such form) or Form NYS-45-ATT, if required,
Tax Department may estimate the number of employees/payees using
within 30 days after the date the Tax Department notifies the employer
any information in its possession. The maximum penalty that may be
of such failure by certified mail, the penalty will be abated. In addition,
imposed for this failure is $10,000 for any one calendar year (Tax Law
the employer will not be liable for the late filing penalty imposed
section 685(v)(3)).
under section 685(a)(1) of the Tax Law or section 581.2(b) of the
Unemployment Insurance Law.
Late filing of employee withholding reconciliation
information
However, the employer is still liable for any penalties imposed for failure
to pay the tax shown on the return under section 685(a)(2) or failure to
If an employer late files annual withholding information relating to
pay the tax required to be shown on the return under section 685(a)(3) of
individual employees in columns d and e of Form NYS-45, Part C,
the Tax Law.
Employee wage and withholding information (or columns d and e of
Form NYS-45-ATT, if applicable) after the due date (January 31), then
Special rule: If an employer is awarded the relief provided above for
such employer may be subject to a penalty of $50 multiplied by the
filing within 30 days of notification, the employer will not be granted
number of employees for whom such information is filed late. The
the same relief for failure to file for four successive calendar quarters.
maximum penalty that may be imposed for this late filing is $10,000 for
If the employer fails to file Form NYS-45 (or any portion of the form)
any one calendar year (Tax Law section 685(h)(1)).
or Form NYS-45-ATT by the prescribed due date for any of the four
successive quarters, but files within 30 days of notification from the Tax
Failure to provide complete and correct quarterly
Department, the employer will be subject to a penalty equal to the lesser
withholding information unrelated to individual
of $50 multiplied by the number of employees actually shown on the
employer’s late filed Form NYS-45 or Form NYS-45-ATT (but not less
employees
than $1,000 or more than $10,000), or the sum of the late filing penalties
If an employer fails to provide complete and correct quarterly
imposed under sections 685(a)(1) of the Tax Law and 581.2(b) of the
withholding information on Form NYS-45, Part B, Withholding tax
Unemployment Insurance Law.
(WT) information, the employer may be subject to a penalty of 5% of
After 30 days of notification — If an employer files Form NYS-45 (or
the quarterly withholding tax liability required to be shown in Part B of
Form NYS-45. If the withholding tax liability cannot be determined, the
any omitted part of such form), or Form NYS-45-ATT, if required, more
than 30 days after the date the Tax Department notifies the employer
Tax Department may estimate the withholding tax liability for purposes
of computing this penalty using any information in its possession. The
by certified mail of the employer’s failure to file, the employer will be
subject to a penalty equal to the greater of $50 multiplied by the number
maximum penalty that may be imposed for this failure is $10,000 for any
one calendar quarter (Tax Law section 685(v)(4).
of employees actually shown on the employer’s late-filed Form NYS-45
or NYS-45-ATT (but not less than $1,000 or more than $10,000), or the
Complete and correct information provided within 30 days of
sum of late filing penalties imposed under sections 685(a)(1) of the Tax
notification — If the employer submits the complete and correct
Law and 581.2(b) of the Unemployment Insurance Law.
quarterly withholding information, which was not previously reported in
Late filing Form NYS-45 prior to notification — If an employer
Part B of Form NYS-45, within 30 days after being notified by the Tax
files Form NYS-45 (or any omitted part of such form), or NYS-45-ATT
Department by certified mail, the penalty imposed for failure to provide
after the prescribed due date for filing but prior to the Tax Department
complete and correct quarterly withholding information unrelated to
notifying the employer by certified mail of the failure to file, then the late
individual employees will be abated.
filing penalties provided for under sections 685(a)(1) and (v)(1) of the
Tax Law and 581.2(b) of the Unemployment Insurance Law will not be
Failure to file using prescribed format (reporting
imposed.
media)
Special rule: If an employer is awarded the relief provided above for late
If an employer who is required to file its quarterly combined withholding,
filing prior to notification, the employer will not be granted the same relief
wage reporting, and unemployment insurance return using Web
for failure to file for four successive quarters. If the employer fails to file
upload fails to do so using the prescribed format, the employer may
Form NYS-45 (or any portion of the form) or Form NYS-45-ATT by the
be subject to a penalty of $50 multiplied by the number of employees
prescribed due date for any of the four successive calendar quarters, but
required to be shown on such return. The maximum penalty that may
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