New York payroll taxes for employers
What an employer in New York pays on top of wages in 2026: state unemployment insurance (SUTA), 2 state payroll programs, federal unemployment tax (FUTA) and the employer half of Social Security and Medicare.
State unemployment insurance (SUTA)
Employers in New York pay unemployment insurance tax on the first $17,600 of each employee's wages in 2026. New employers start at 4.025%, and rates for established employers range from 1.625% to 9.425%, based on their history of layoffs and claims.
- New York adds a Re-employment Service Fund (RSF) contribution of 0.075% to every UI rate.
State payroll programs
| Program | Employee | Employer | Wage cap |
|---|---|---|---|
| Disability Benefits Law (DBL) | 0.5% | varies The employer pays the rest of a privately priced insurance premium. | — Employee share is capped at $0.60 a week. |
| Paid Family Leave From January 1, 2027: 0.452% employee. Maximum $451.81 a year. | 0.432% | 0% | — Capped at $411.91 a year per employee in 2026. |
Employers withhold the employee share from paychecks and remit both shares to the state.
Federal taxes every employer pays
- Social Security: 6.2% from the employer and 6.2% from the employee, on wages up to $184,500 in 2026.
- Medicare: 1.45% each, with no cap. Withhold an extra 0.9% from an employee's wages above $200,000 (employee only).
- FUTA: 0.6% on the first $7,000 of each employee's wages after the normal state credit, up to $42 per employee.
Example: one new employee earning $50,000
| Social Security and Medicare (employer share) | $3,825 |
| FUTA at 0.6% | $42 |
| New York SUTA at 4.025% on $17,600 | $708 |
| Employer payroll taxes | $4,575 (9.2% of wages) |
Excludes workers' compensation insurance, benefits and any local taxes. Your actual SUTA rate is on the notice the state sends you.
Running payroll in New York?
Recent changes
Last verified against the official source on October 9, 2026.
No changes recorded since we started tracking this page.
Sources
- New York State Department of Labor · data as of January 1, 2026 · last checked October 9, 2026
- www.wcb.ny.gov · data as of January 1, 2026 · last checked October 9, 2026
- paidfamilyleave.ny.gov · data as of January 1, 2026 · last checked October 8, 2026
- Internal Revenue Service, Publication 15 (Circular E), 2026 · data as of January 1, 2026 · last checked October 9, 2026
We copy figures from official sources and re-check them against the source before every update. See our methodology. This is general information, not legal advice.