New York Payroll Tax and Registration Guide

Account Number(s) Needed:

NY companies must register online with the NYS Department of Labor to receive both a Withholding ID and an Employer Registration Number (ERN) within 2 weeks. Registration requires a Federal EIN. Employers should also register Zenefits Payroll as a third party administrator to allow Zenefits Payroll to file and pay NY taxes. 

New York Department of Taxation and Finance Withholding ID: 99-9999999 ( 9 /10 digits, can include an optional check digit)

  • Register for an account number online.
  • Find an existing Withholding ID:
    • On Form CT-198, Corporation Tax Account Information
    • On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
    • By contacting the Dept. of Tax and Finance.

Note: Your withholding account number may be your FEIN.

New York Department of Labor  Employer Registration Number (ERN): 9999999-9 or 99-99999 9 (7/8 digits)

  • Register for an account number online
  • Find existing ERN:
    • On Form CT-198 Corporation Tax Account Information
    • On Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return
    • Or by contacting the NYS Dept. of Labor.

Prompt Tax Access Code: 999999 (6 digits)

  • More information on PTAC and how to enroll here.

Required Payroll Documentation:

Withholding & Unemployment

  • NYS-45 (Quarterly Combined Withholding/Wage Reporting and Unemployment Insurance Return): This return is a good source of information to be used when balancing unemployment total wages, subject wages and employer contribution amounts as well as NY State, New York City and Yonkers withholding tax. 

Third Party Access /POA Needed:

No 

Local Income Taxes Imposed:  

Yes

State Resources

Visit state resources for specific tax rates and wage details

      Dept. of Taxation and Finance for withholding taxes 

      Dept. of Labor for unemployment taxes


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