New York · Payroll registration
New York payroll tax registration, done for you.
New York has one of the lowest liability thresholds in the country. A general business employer becomes liable on the first day of the calendar quarter in which it pays remuneration of $300 or more. One form, the NYS-100, covers unemployment insurance, withholding, and wage reporting together.
Who you are dealing with
New York State Department of Labor
- Handles:
- Employer registration for unemployment insurance, withholding, and wage reporting, on one form
- System:
- New York Business Express
- Form:
- Form NYS-100, the New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting. Non-profit employers use the NYS-100N instead
New York State Department of Taxation and Finance
- Handles:
- Withholding and the combined quarterly return once registered
- System:
- Business Online Services
- Form:
- No separate registration. Once liable, you file Form NYS-45, the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, electronically
State fee. $0. New York does not charge to register as an employer. Our flat fee covers the registration itself.
When you have to register
A general business employer is liable on the first day of the calendar quarter in which it pays remuneration of $300 or more, or on the day it acquires any or all of the business of a liable employer. That $300 is low enough that almost any real payroll crosses it immediately, and the liability backdates to the start of that quarter rather than to the pay date.
What comes next
Not applicable to a registration. Worth knowing: once liable you file the NYS-45 electronically each quarter, and if you later close, the final NYS-45 is due within 30 days of ceasing to pay wages, with the unemployment account handled separately by the Department of Labor.
How long it takes
New York does not publish a processing time we could confirm from the agency, so we do not quote one. Each liable employer is assigned an eight digit employer registration number once the registration is processed.
What we do
We work out exactly which accounts you need, prepare and submit each registration, and hand you the account numbers, rates, and deposit schedules your payroll system asks for. One flat price per account, and any state fee passed through at cost.
What makes New York harder than average
- Three hundred dollars, and it backdates. Liability attaches on the first day of the calendar quarter in which you pay $300 or more, not on the day you pay it. A first payroll in the last week of a quarter makes you liable from the start of that quarter.
- Buying a business can make you liable on day one. Acquiring any or all of the business of a liable employer creates liability the day it happens, with no threshold to cross. Buyers who expected a grace period do not get one.
- One form registers, one return files, and they are at different agencies. The NYS-100 goes to the Department of Labor. The NYS-45 is filed with the Department of Taxation and Finance. Combined does not mean single agency, and that matters more at closure than at registration.
- Non-profits use a different form. The NYS-100N exists for non-profit employment, and using the general business form instead creates a registration that does not match the entity.
- Registration decides liability rather than assuming it. You complete the form so the state can determine whether you are liable, so a registration is also a determination request. That is a different mental model from states where you simply open an account.
Questions and answers
When does a New York employer become liable?
A general business employer is liable on the first day of the calendar quarter in which it pays remuneration of $300 or more, or on the day it acquires any or all of the business of a liable employer. The liability backdates to the start of that quarter.
Does one form cover withholding and unemployment?
Yes for registration. The NYS-100 covers unemployment insurance, withholding, and wage reporting together. Non-profit employers use the NYS-100N.
What number do I get?
Each liable employer is assigned an eight digit employer registration number. It is separate from your federal EIN and both are needed for filing.
I bought an existing New York business. Do I still register?
Yes, and liability can attach the day you acquire any or all of the business of a liable employer, without any wage threshold. Tell us it was an acquisition rather than a new hire and we will register it correctly.
What do you need from me to start?
The legal name and FEIN, entity type and whether you are a non-profit, New York work locations, the date and amount of the first remuneration, and whether the business was acquired from an existing employer.
Agency details verified 2026-08-03