Form Nys-50 - Employer'S Guide To Unemployment Insurance, Wage Reporting, And Withholding Tax Page 37
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52NYS-50 (1/14) Page 37 of 52
misclassified employee for a second violation within a five-year period
Corporate officers and certain shareholders may be personally liable for
(Labor Law section 861-e(3)).
the fines and penalties under the Act, where they knowingly permit the
violations to occur (Labor Law section 861-e(5)).
Employers also may be subject to criminal prosecution (a misdemeanor)
for violations of the act with a penalty of up to 30 days in jail, up to a
Posting
$25,000 fine and debarment from Public Work for up to one year for a
Construction industry employers must post a notice about the Fair
first offense. Subsequent misdemeanor offenses would be punishable
Play Act in a prominent and accessible place on the job site. The
by up to 60 days in jail, up to a $50,000 fine and debarment from
required notice is available on the Labor Department’s Web site at
performing Public Work for up to five years (Labor Law section 861-e(4)).
or can be obtained by calling 1 888 890-8810 or
Employers also remain subject to all of the existing penalties,
(518) 485-8589. Failure to post the notice can result in penalties of up to
contributions, and restitution for Labor Law, Workers’ Compensation
$1,500 for a first offense and up to $5,000 for a second offense (Labor
Law, and Tax Law violations that result from the worker misclassification
Law section 861-d(3)).
(Labor Law section 861-e(6)).
Important unemployment insurance, withholding tax, and wage reporting dates*
January 31**
Form NYS-45, Parts A and B, must be filed on or before January 31 for the October 1
through December 31 calendar quarter (final quarter of the previous year).
January 31**
Form NYS-45, Part C (or Form NYS-45-ATT, if applicable) for the October 1 through December 31
calendar quarter (final quarter of the previous year) is required to be filed on or before January 31.
In addition to quarterly employee wage information (columns a, b and c), the last Form NYS-45
or Form NYS-45-ATT filed for the calendar year must also contain annual employee wage and
tax information (columns d and e). Employers opting to file employee wage and tax information
separately from the Form NYS-45 due January 31 must do so on separate Form(s) NYS-45-ATT.
February 15
Forms W-2 and 1099-R must be issued to employees/payees by this date.
April 30**
Form NYS-45, Parts A, B, and C (columns a, b, and c) and Form NYS-45-ATT, if applicable, are due
for the January 1 through March 31 calendar quarter.
July 31**
Form NYS-45, Parts A, B, and C (columns a, b, and c) and Form NYS-45-ATT, if applicable, are due
for the April 1 through June 30 calendar quarter.
October 31**
Form NYS-45, Parts A, B, and C (columns a, b, and c) and Form NYS-45-ATT, if applicable, are due
for the July 1 through September 30 calendar quarter.
* New York Tax Law permits you to file on the next business day when the actual due date falls on a Saturday,
Sunday, or the following legal holidays: New Year’s Day, Martin Luther King’s birthday, Presidents’ Day,
Memorial Day, Independence Day (4th of July), Labor Day, Columbus Day, Veterans’ Day, Thanksgiving Day,
and Christmas Day.
** Employers with seasonal businesses should see part V, Seasonal employers, on page 32, for their filing requirements.
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