Benefit Claim Penalty

Wage Reporting Accuracy

Employers must report quarterly wage information to the Department of Taxation and Finance. They must use The Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS 45 Series) or file on-line at www.tax.ny.gov/online.

Some of the benefits of filing online are:

  • Most current experience rate calculation of amounts due
  • Instant confirmation
  • Direct payment from your bank account via ACH debit and
  • Different wage reporting options

How to get a copy of the NYS-45:

The Department of Labor uses this wage data to determine if a claimant can collect benefits. We also use it to set the UI benefit rate. It is important that:

  • Employers send us accurate information
  • They send it on time

Benefit Claim Penalty

If we learn of an employer's failure to comply with wage reporting requirements through a claim for benefits filed by a former employee, we can assess a $25 penalty for each occurrence.

Penalty assessment notices show the amount and basis of the penalty assessment and explain how to file a protest.

For questions contact:

NYS Department of Labor
Penalty/Wage Reporting Unit
State Office Building Campus
Albany NY 12226

Telephone (518) 457-6525
Fax (518) 485-2623