Significant changes coming to quarterly combined withholding, unemployment insurance, and wage reporting
To improve your filing experience, reduce errors, and increase compliance with employer reporting of each employee’s information, the Tax Department is streamlining withholding tax and wage reporting forms and Web File applications. These improvements will affect the way you file in March 2025. You can find the latest on these improvements at: https://www.tax.ny.gov/bus/wt/changes-2025/.
Overview
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
Quarterly Filing Due Dates
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.
| Calendar Quarter | Due Date |
| January-February-March | April 30 |
| April-May-June | July 31 |
| July-August-September | October 31 |
| October-November-December | January 31 |
Note: You may file on the next business day when the due date falls on a Saturday, Sunday or legal holiday.
How to File
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.
Wages Subject to Contribution
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. On January 1, 2014, several provisions of the UI reform legislation went into effect. These provisions affect the UI wage base. The UI wage base adjusts January 1st of each year as follows:
- Year 2013 and prior $8,500
- Year 2014 - $10,300
- Year 2015 - $10,500
- Year 2016 - $10,700
- Year 2017 - $10,900
- Year 2018 - $11,100
- Year 2019 - $11,400
- Year 2020 - $11,600
- Year 2021 - $11,800
- Year 2022 - $12,000
- Year 2023 - $12,300
- Year 2024 - $12,500
- Year 2025 - $12,800
- Year 2026 - $13,000
- After 2026, the wage base is permanently adjusted on January 1 of each year to 16% of the state average annual wage, rounded up to the nearest $100. The state average annual wage is established no later than May 31 of each year. The average annual wage cannot be reduced from the prior-year level.
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.
Amend a Quarterly Return (NYS-45x)
You may need to amend a Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45), to correct an error. You must make an amendment to a report in the quarter you made the error.
Amend a prior quarter by using an Amended Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return, (Form NYS-45x). You may also contact the NYS Department of Taxation and Finance at (518) 457-5431 for a paper copy of the form.
For questions about amending a report, the NYS Department of Taxation and Finance provides instructions for the NYS-45x on their website. You may also contact the Employer Account Adjustment Section at 1-888-899-8810. When contacting the Employer Account Adjustment Section, please have your New York State Employer Registration number available when you call.