NYS-45 Quarterly Reporting

Each calendar quarter, the law requires liable employers to report their payroll and pay unemployment insurance contributions. They do this on the Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45), which must be filed online (see below for information about electronic filing). This applies even if the wages are not subject to contributions or withholding under the Personal Income Tax Law.

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

Every employer must file reporting forms even if the employer had no payroll in the quarter. 
Late payment of contributions results in interest assessments and may increase your UI rate in future years.

Note: You may file on the next business day when the due date falls on a Saturday, Sunday or legal holiday.

Mandatory Electronic Filing

There are three methods to electronically file your NYS-45 information:

• Web File – You can file your quarterly return information and make payments using the Web File application. Learn more about Web File.
• Web Upload – The fastest and easiest way to file your quarterly return information and make payments. Learn more about Web Upload.
• FSET-compatible software – Some commercially available software allows you to use the FSET (Federal/State Employment Taxes) program to file your quarterly return information. See which software programs are compatible with FSET.

Remuneration includes every form of compensation you pay to covered employees, including:

• Salary
• Tips
• Cash wages
• Vacation pay
• Commissions
• The value of meals and lodging
• Bonuses
• Other types of non-cash compensation

Employers are required to pay Unemployment Insurance (UI) contributions on remuneration to each employee in a calendar year up to the UI wage base. Beginning in 2026, the wage base will permanently adjust January 1 of each year to 18% (0.18) of the state average annual wage, rounded up to the nearest $100. For purposes of determining the wage base, the state average annual wage is calculated using the four most recent quarters of published New York State quarterly census of employment and wages data. The state average annual wage cannot be reduced from the prior year’s level. 

Historical and current taxable wage base figures are provided below.  This page will be updated no later than 12/31 of each year.

Calendar Year

• 2013 and prior $8,500
• 2014 - $10,300
• 2015 - $10,500
• 2016 - $10,700
• 2017 - $10,900
• 2018 - $11,100
• 2019 - $11,400
• 2020 - $11,600
• 2021 - $11,800
• 2022 - $12,000
• 2023 - $12,300
• 2024 - $12,500
• 2025 - $12,800
• 2026 - $17,600

Also included in the calculation of the UI wage base are wages paid:

• By the former employer when you acquire all or part of a business
• To an employee reported to another state during a calendar year (only applies to employees who transfer to New York State)

Employers who share the services of a single employee must report and pay the contributions on their share of the employee's earnings. Each is liable for contributions up to the annual UI wage base. If the employers are financially related, they pay contributions only up to the annual UI wage base of total annual earnings. 

Beginning in March 2025, the way you file an amended return has changed. See new instructions.