USA State Payroll Rates + Resources: State of New York: Unemployment Insurance Reporting & Payments


This documentation outlines the processes and requirements associated with submitting unemployment insurance reports and payments in the state of New York.

Unemployment Insurance Reporting & Payments

Liable employers are required to electronically report their payroll and pay UI contributions each calendar quarter through the New York Business Express website.
This is true whether or not wages are subject to withholding of tax or payment of tax. Reporting forms must be filed even if the employer had no payroll in the quarter being reported.

Reports and payments are due at the end of the month following the end of the quarter:

Months in Quarter: 
Due Date: 
1st Quarter
January - March
April 30th
2nd Quarter
April - June
July 31st
3rd Quarter
July - September
October 31st
4th Quarter
October - December
January 31st

If the due date is on a weekend or holiday, the next business day becomes the date the quarterly reports and payment must be submitted.

For further details, see the Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.  

Good to Know!

New York's 2020 taxable wage base is $11,600 and the new employer rate is 2.5%