Register for Unemployment Insurance
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Overview

The law requires all employers to register for unemployment insurance when they meet the conditions for unemployment insurance liability. The conditions for liability differ for the following types of businesses. You must complete an employer registration form for us to decide if you are liable under the New York State Unemployment Insurance Law. 

If you have any questions about registration, call the Employer Hotline at 888-899-8810.

 

Learn More about Employer Liability

Liability Conditions by Business Type

General Business

General business employers are liable on:

  • The first day of the calendar quarter you pay remuneration of $300 or more, - or -
  • The day you obtain any or all of the business of a liable employer

Non-Profit Employers

Non-profit employers are liable:

  • On the first day of the calendar quarter you pay remuneration of $1,000 or more, - or -
  • As of the first day of the calendar year you employ four or more workers on at least one day in each of 20 different weeks during that year or the prior calendar year

Household Employers

Employers of household help are liable the first day of any calendar quarter you pay remuneration of $500 or more.

Agricultural Employers

Effective January 1, 2020, employers of agricultural labor are liable as of:

  • The first day of any calendar quarter after January 1, 2020 in which you pay remuneration of $300 or more, - or -
  • The day you obtain any or all of the business of a liable employer

Note: If you have questions about liability prior to January 1, 2020, call the Employer Hotline at 888-899-8810.

Government Employers

Government employers are liable the first day of the calendar quarter you pay remuneration to employees in covered employment. It does not matter how much remuneration you pay or the number of employees.

Indian Tribes

All Indian tribes, as defined in Section 3306(u) of FUTA, are liable under the New York State Unemployment Insurance Law the first day of the calendar quarter you pay remuneration to employees in covered employment. It does not matter how much remuneration you pay or the number of employees.

Before You Register

Before you register, you must obtain a Federal Employer Identification Number (FEIN) from the Internal Revenue Service (IRS). If you need an FEIN, you can download an application (Form SS4) or apply online at the IRS web site. You can also obtain an application by calling the IRS at (800) 829-3676. 

If you have any questions about registration, call the Employer Hotline at 888-899-8810.

Register Online

For general business and household employers only

Register online through New York Business Express (NYBE). NYBE is an online portal for you to quickly and easily find information related to licensing, regulation, incentives and support to open and operate your business in New York State.

General Business

Household Employers

Please note, online registration is not available for non-profit, agricultural, government, or Indian tribe employers. These employers must use one of mail-in forms below. 

Register by Mail

For all business types

Use the appropriate form found below. If you do not qualify as a non-profit, agricultural, government or Indian tribe employer, please register as a general business employer.

 

Registration Forms
Business Type Document Download
General Business New York State Employer Registration Form for Unemployment Insurance and Withholding and Wage Reporting for Business Employers (NYS 100) Download
Household New York State Employer Registration Form for Unemployment Insurance and Withholding and Wage Reporting for Household Employers (NYS 100) Download
Non-profit NYS-100N -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Non-Profit Employers Download
Agricultural - Liable prior to January 1, 2020 NYS-100A -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Agricultural Employers Download
Agricultural - Liable as of January 1, 2020 NYS-100AG -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Agricultural Employers Download
Governmental NYS-100G -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Governmental Entities Download
Indian Tribe NYS-100IT -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Indian Tribes Download

After You Have Registered

  • We assign each liable employer an eight-digit employer registration number. Please use your registration number on all correspondence, quarterly returns and payments that you send to us.  
  • If you are liable for Unemployment Insurance, you must electronically submit a Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45). File the NYS-45 online by visiting the Department of Taxation and Finance website. For more information, call (888) 899-8810.
  • You will receive a poster Notice to Employees that tells your employees their jobs may be covered for unemployment insurance. (Household employers do not receive this poster.) You must display the poster at each of your business locations, where your employees can easily see it. Call (888) 899-8810 for more copies.