Last reviewed: October 20, 2026

Payroll requirements in New York

New York payroll depends on where the person works. The minimum wage is higher in New York City and nearby counties than in the rest of the state.

Withholding and unemployment insurance

Withhold New York income tax through the Department of Taxation and Finance: withholding tax. Unemployment insurance is with the Department of Labor: unemployment insurance. Your UI rate is assigned.

Minimum wage, overtime, and the final paycheck

The US DOL table effective July 1, 2026 lists $17.00 an hour in New York City, Nassau County, Suffolk County, and Westchester County, and $16.00 in the rest of the state. Source: DOL consolidated minimum wage table. Confirm local details at NY DOL minimum wage.

Overtime for most employees follows the 40-hour workweek, with industry exceptions published by NY DOL: NY DOL overtime.

Final wages are generally due on the next regular payday. Confirm the worker’s category on dol.ny.gov before you hold a final check.

Pay frequency and new-hire reporting

New York sets pay frequency by the kind of worker. Manual workers are generally paid weekly. Read the current rule at NY DOL pay frequency instead of using one schedule for every job.

Report new hires within 20 days. The HHS new-hire directory lists New York’s timeframe with the other states: HHS state new-hire directory.

This is general information for employers, not tax, legal, or payroll-filing advice. Rates and deadlines change. Confirm them with the cited agency before you pay people or file a return. HR360 TechX records payroll runs, payslips, time, and leave. It does not file Form 941, Form 940, W-2s, or 1099s.