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Quarterly Reporting

Important Notice Regarding Hurricane Sandy

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). This applies even if the wages are not subject to contributions or withholding under the Personal Income Tax Law.

Quarterly Filing Due Dates

Important Notice Regarding Hurricane Sandy

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.

Quarterly Filing Due Dates
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.

File a Quarterly Return (NYS-45) Online or by Mail

Important Notice Regarding Hurricane Sandy

File your Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return (Form NYS-45), online through the Unemployment Insurance Online Services. Take advantage of the benefits of Web-filing:

  • Current experience rate
  • Calculate amounts due
  • Instant confirmation
  • Direct payment from your bank account via ACH debit
  • Wage-reporting options

To get a paper copy of the quarterly return, use the NYS-45 on the Department of Taxation and Finance website or contact the NYS Department of Taxation and Finance at (518) 457-5431 before the report is due. From outside the US and Canada, call (518) 485-6800. The Department of Taxation and Finance also has instructions for completing the NYS-45 on their website and by phone.

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 paid to each employee in a calendar year up to the UI wage base.  On January 1, 2014, several provisions of the recent UI reform legislation will go into effect.  These provisions affect the UI wage base.  The UI wage base will adjust 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. 

You can find more information on reporting requirements in the Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax, NYS-50.

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. From outside the US and Canada, call (518) 485-6800.

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.

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