Annual Calendar
| When | What | Why |
|---|---|---|
| January 31st | Due date to file 4th quarter report, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45) | Your report and payment are due for the period of October 1 through December 31. *See below for filing instructions. |
| Deadline for filing the Annual Supplemental Contribution Report, (Form IA 7 or IA 7A) | If you are liable under FUTA and did not include elementary or high school student earnings, sick payments or dismissal wages in quarterly reports, you must be report these items annually. | |
| February - second week | Important Notice About Your Contribution Rate, (Form IA 93) mailed | Notice that you have a negative account balance. |
| March - second week | Notice of Unemployment Insurance Rate, (Form IA 97) mailed | Notifies you of the UI rate that applies to wages subject to contribution you pay during the current calendar year. |
| March 31st | Deadline for submission of voluntary contributions | You must submit a voluntary contribution by this date to include the payment in the calculation of your UI rate for the current year. Go to the Voluntary Contribution Worksheet. |
| April 30th | Due date for filing 1st quarter report, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45) | Your report and payment are due for the period January 1 through March 31. *See below for filing instructions. |
| July 31st | Due date for filing 2nd quarter report, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45) | Your report and payment are due for the April 1 through June 30. *See below for filing instructions. |
| September 30th | Payroll year ends | Payroll years of October 1 through September 30 are the periods we use in the computation of your UI rate. |
| October 1st | New payroll year begins | We use the average wages subject to contribution for the last five payroll years and all timely payments of contributions on the last payroll year wages in rate computation effective January 1. |
| October 31st | Due date for filing 3rd quarter report, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45) | Your report and payment are due for the period July 1 through September 30. *See below for filing instructions. |
| December 31st | Annual Supplementary Contribution Reports (Forms IA7 and IA7A), mailed | We send these forms to those employers who filed an annual report for the prior year. *See below for filing instructions. |
| Monthly | Notice of Experience Rating Charges (Form IA 96), mailed | Notifies you of any charges or credits to your account due to claimants collecting benefits. The status of your experience rating account as of this date is the basis of your UI rate for the following year. |
How to File the Quarterly Report
File your Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (Form NYS-45), online through the Unemployment Insurance Online Services. Take advantage of the benefit of Web-filing:
- Current experience rate
- Calculates amounts due
- Instant confirmation
- Direct payment from your bank account via ACH debit
- Wage reporting options
Or you can file by choosing one of the following options:
- Download the NYS-45, NYS-45X, IA7 or IA7A here, or
- Call (518) 457-5431 and choose the withholding tax option.