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.
As recommended by the California Employment Development Department, employers can refer to guidance in various topic areas, including withholding taxes and unemployment insurance, in the California Employer's Guide, DE 44.