Employers Must Follow New Wage Reporting Requirements

New process expected to ease filing and reduce errors beginning with returns due April 30

The New York State Department of Taxation and Finance is alerting employers to a new wage reporting requirement that is expected to simplify their quarterly filing process beginning with returns due on April 30.

Under changes enacted in the 2018–2019 budget effective for calendar quarters beginning on or after January 1, 2019, employers will now report all their employees' wage and withholding information each calendar quarter. Previously, they reported this information annually on the fourth quarter return.

“This new process should ease filing for employers once they adjust to this change,” said New York State Taxpayer Rights Advocate Margaret Neri. “They’ll no longer have to tally wage and withholding information for an entire year, which should reduce errors and time spent to resolve them.”

This change applies to employers required to file:

  • Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, or
  • Form NYS-45-ATT, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return-Attachment.

Employers must now complete all of Part C, Employee wage and withholding information, including columns d and e, each calendar quarter for all employees.

For more information, please visit New wage reporting requirements for employers and Withholding tax.

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