On Monday, December 3, 2012, the way you access your Department of Labor Unemployment Insurance online account changed. Read more about this change.
Each calendar quarter, the law requires liable employers to report their payroll and pay unemployment insurance contributions. They do this on the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45). This applies even if the wages are not subject to contributions or withholding under the Personal Income Tax Law.
Quarterly Filing Due Dates
Every employer must file reporting forms even if the employer had no payroll in the quarter. Late payment of contributions results in interest assessments and may increase your UI rate in future years.
|Calendar Quarter||Due Date|
Note: You may file on the next business day when the due date falls on a Saturday, Sunday or legal holiday.
File a Quarterly Return (NYS-45) Online or by Mail
File your Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (Form NYS-45), online through the Unemployment Insurance Online Services. Take advantage of the benefits of Web-filing:
- Current experience rate
- Calculate amounts due
- Instant confirmation
- Direct payment from your bank account via ACH debit
- Wage-reporting options
To get a paper copy of the quarterly return, use the NYS-45 on the Department of Taxation and Finance website or contact the NYS Department of Taxation and Finance at (518) 457-5431 before the report is due. From outside the US and Canada, call (518) 485-6800. The Department of Taxation and Finance also has instructions for completing the NYS-45 on their website and by phone.
Wages Subject to Contribution
We base your contributions on the first $8,500 of remuneration you pay to each employee in a calendar year. Remuneration includes every form of compensation you pay to covered employees including:
- Cash wages
- Vacation pay
- The value of meals and lodging
- Other types of non-cash compensation
The first $8,500 of remuneration paid to an employee can also include wages paid:
- By the former employer when you acquire all or part of a business
- To an employee reported to another state during a calendar year (only applies to employees who transfer to New York State)
Employers who share the services of a single employee must report and pay the contributions on their share of the employee's earnings. Each is liable for contributions up to the annual limit of $8,500. If the employers are financially related, they pay contributions only on the first $8,500 of total annual earnings.
You can find more information on reporting requirements in the Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, NYS-50.
Amend a Quarterly Return (NYS-45x)
You may need to amend a Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45), to correct an error. You must make an amendment to a report in the quarter you made the error.
Amend a prior quarter by using an Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45x). You may also contact the NYS Department of Taxation and Finance at (518) 457-5431 for a paper copy of the form. From outside the US and Canada, call (518) 485-6800.
For questions about amending a report, the NYS Department of Taxation and Finance provides instructions for the NYS-45x on their website. You may also contact the Employer Account Adjustment Section at 1-888-899-8810. When contacting the Employer Account Adjustment Section, please have your New York State Employer Registration number available when you call.
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