Women standing by a warehouse with workers behind her.

Unemployment Insurance Information for Employers

An overview of information for employers to understand and manage New York State's unemployment insurance requirements.
Employer Unemployment Insurance Information
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/.

Online
Employer Filing and Registration

Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return 
(Form NYS-45)

 

NYS-45 Quarterly

Business Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100)

 

NYS-100 Business

Household Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100)

 

NYS-100 Household

Help Us Stop Fraud
24-hour toll-free hotline for those who wish to report employer UI fraud.