New York
This guide provides HR and payroll professionals with compliance guidance regarding state unemployment and temporary disability insurance (SUI/TDI) taxes in New York. It covers topics such as the taxable wage base, contribution rates, experience rating methods, SUTA dumping prevention, voluntary contributions, joint or combined accounts, quarterly reporting requirements, penalties for late filing, benefit overpayments, multiple worksite reporting and recordkeeping requirements.
Westchester County, New York employers that seek to educate employees about the availability of paid safe leave and to show their compliance with Westchester County's Safe Time Leave Law for Victims of Domestic Violence and Human Trafficking should consider including this model policy statement in their handbook.
As mandated by the New York City Department of Consumer and Worker Protection, New York City employers subject to the New York City Earned Safe and Sick Time Act must post the New York City Earned Safe and Sick Time Act Poster.
Updated to reflect amendments to the payroll recordkeeping requirements, effective September 30, 2020.