New York State Labor Laws, Employer Forms and Filing Software

If you’re a new employer in New York State, your first stop for information should likely be NYS-50: Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax. This will give you the essential rundown of how to register your business with the state, the reporting requirements that come with new hires, and the basic rights and responsibilities of employers in the state.

Both new and established businesses may have questions about NYS labor laws and regulations that have been carved out for their specific industry. We couldn’t possibly lay out all these regulations, but we can help you find these information resources. The NYS Department of Labor provides this portal to access the rules that apply to any number of topics (wages and overtime, tip payments, nursing mothers, and child labor) and industries (agriculture, hospitality, nail salons, apparel).

NYS-50 Tax Tables and AMS Payroll Software

Advanced Micro Solutions (AMS) offers versatile, user-friendly filing software support for federal, state, and local employer filing form requirements. We also offer a powerful payroll solution that can calculate pay deductions/additions and integrate this information with your weekly, monthly, quarterly, and/or end-of-year filing forms.

In just one of many examples in which our software can make your life easier, we keep updated information about all federal, state, and local tax tables. Thus, you’ll never need to worry about the differences in the NYS-50 tax tables for, say, New York City and Yonkers. AMS Payroll has you covered. If your business still does manual payroll calculations for tax withholding or if you’re just interested in what the tax tables and percentages look like, check out these publications from the NYS Department of Taxation and Finance: Withholding Tax Tables for New York State, New York City, and Yonkers.

NYS Employer Forms

With this in mind, here’s an introduction to the various NYS employer filing forms for which AMS offers software support:

What is Form NYS-100?

Simply put, Form NYS-100 is the new employer/business registration for withholding, wage reporting, and unemployment insurance. Pretty much all business employers and household employers of domestic services must register with Form NYS-100 UNLESS your business is:

  • Nonprofit IRC 501(c)(3)
  • Agricultural
  • Governmental
  • Indian Tribe

Here’s the form you’ll need to be prepared to fill out. You can also read the complete Instructions for Form NYS-100. You can then mail the form to the address indicated on the form, or you can do so online here.

What is Form NYS-45?

Form NYS-45 is much like the state’s version of federal form 941 for quarterly reporting of tax and income withholding, except the NYS version also adds information for unemployment insurance. You can use this PDF for NYS-45 to see what the form looks like, but before you go printing out the form, you should know that the vast majority of business owners are required to Web File Form NYS-45 (as well as other NYS employer forms). According to NYS Department of Taxation and Finance, this e-file requirement applies to any businesses that:

  • Do not use a tax preparer to file;
  • Use a computer to prepare, document, or calculate your tax forms; and
  • Have broadband Internet access.

With AMS Payroll, you’ll already have the capability you need to submit the form electronically. Our user-friendly software makes it easy to meet the NYS-45 filing deadlines (April 30, July 31, October 31, January 31). Have an unusual situation that needs a detailed answer? Check out the Instructions for Form NYS-45 for complete information.

What is Form NYS 45-ATT?

If NYS-45 is the equivalent of federal form 941, then NYS-45-ATT is the same as Form 941 Schedule B. This supplemental worksheet form applies to New York businesses that are reporting withholding and unemployment insurance for more than 5 employees. Form NYS-45-ATT is basically New York’s way of telling larger employers to “show their work” for withholding and unemployment insurance information. Businesses with 5 or fewer employees can use Part C of Form NYS-45.

What is Form NYS-45-X? How to Create an Amended NYS-45

It’s not that uncommon for an employer, or their tax preparer, to make a mistake in their NYS-45 filing. To create an amended NYS-45, you don’t fill in the correct information with the same blank form. Instead, you use Form NYS-45-X. This form allows you to indicate the quarter for which you need to file. Then, you fill in the correct form information. You only need to do this for the parts of the form (A, B, or C) that had incorrect information. However, certain types of information, such as employees’ wage and withholding information, will require corrections in all three parts of the form. Use this link to find the complete Instructions for Form NYS-45-X.

What is Form NYS-1?

Form NYS-1 is used to remit payment to NYS for personal income tax withheld from employees as instructed by NY-50 (above). This is a case of the state wants these funds sooner rather than later, based on the size and classification of your business. Larger businesses that “were required to withhold $15,000 or more for the calendar year that precedes the previous calendar year” must file Form NYS-1 and pay the tax within three business days. If your business is new or if it withheld less than $15,000 during the calendar year in question (two years prior), then you have five business days unless otherwise notified. Read the complete Instructions for Form NYS-1.

What is Form NYS-MTA-305?

Form NYS-MTA-305 is used to report and pay the metropolitan commuter transportation mobility tax (MCTMT). This tax is imposed on certain employers that do business within the Metropolitan Commuter Transportation District (MCTD). The tax is imposed on the payroll expense for covered employees. The tax is also applied to self-employed individuals with more than $50,000 in net income. Now, there are a bunch of rules about what type of employee payroll is subject to this tax. Read the Instructions and familiarize yourself with the template for Form NYS-MTA-305.

What is a Wage Notice for the NYS Wage Theft Prevention Act?

Part of the NYS Wage Theft Prevention Act requires employers to notify their employees about certain details of their pay including wage rate, overtime rate, how and when the employee will be paid, business name(s), contact information, and other types of compensation or allowances (tips, meals, lodging). You can find this Wage Notice Statement here, but our Forms Filer Plus module includes the Wage Notice statement for both hourly and salary positions. Read the complete rules for NYS Wage Notices and other Wage Theft Prevention Act Forms.

Software Solutions from AMS

Our W-2 and 1099 Forms Filer is our only required platform. From there, users pick the services they need. Choose from the tools below to build out your customized accounting software.