New York

$17.00 / hour

Effective January 1, 2026, the general minimum wage is $17.00 per hour in New York City, Long Island and Westchester County and $16.00 per hour in the remainder of New York State.

Effective

2026-01-01

Checked

2026-08-13

1.5%

Most employees, regardless of their rate or method of payment, must be paid overtime after 40 hours of work per week, generally at one and one-half times the regular rate.

Checked

2026-08-13

For unemployment insurance, independent contractors are in business for themselves, make services available to the public, and perform services free from supervision, direction and control; labels or a Form 1099 do not determine status.

Checked

2026-08-13

New York Labor Law requires manual workers to be paid weekly and clerical and other workers at least twice per month.

Checked

2026-08-13

When employment ends, the employer must pay wages by the regular payday for the pay period worked and must mail final wages when the employee asks.

Checked

2026-08-13

Employers must give each employee a wage statement or pay stub with each payment of wages showing hours worked, rates of pay, gross and net wages, itemized deductions, allowances and credits.

Checked

2026-08-13

Employers may deduct only certain items such as taxes, insurance premiums and union dues, and may not charge employees for breakages, cash shortages, fines or other business losses.

Checked

2026-08-13

New York permits payment by cash, check, direct deposit or payroll debit card; before direct deposit or payroll debit card payment, the employer must provide written notice and obtain express, voluntary, written consent.

Checked

2026-08-13

In general, employers must provide at least 30 minutes of unpaid time off for meals when an employee works more than six hours.

Checked

2026-08-13

Employers do not have to provide rest or coffee breaks, but when an employer permits a break of up to 20 minutes it must be paid as work time.

Checked

2026-08-13

Under the New York City Fair Workweek Law, fast-food employers must give regular schedules, provide work schedules 14 days in advance, pay premiums for schedule changes or clopenings, and let workers decline extra work or clopenings.

Checked

2026-08-13

The Department of Labor collects reimbursement of expenses that an employer agreed to provide as a wage supplement; if the employer never promised a wage supplement, state law does not require it.

Checked

2026-08-13

A commission salesperson’s pay agreement must be in writing and signed by both parties, describing calculation, payment frequency, reconciliation of any recoverable draw, and payment when employment ends.

Checked

2026-08-13

The Department of Labor accepts claims for earned bonuses promised verbally or in writing; if an employer never promised a wage supplement, the employer is not required by law to pay it.

Checked

2026-08-13

If there is no written or oral policy or agreement, New York State Labor Law does not require an employer to provide severance pay.

Checked

2026-08-13

The Labor Law does not require overtime pay for holiday, weekend or night work, although an individual or collective bargaining agreement requiring additional pay is enforceable.

Checked

2026-08-13

Articles 8 and 9 of the New York Labor Law are the state prevailing wage statutes; rates are set annually by the Commissioner of Labor and, for New York City, the City Comptroller, effective July 1 each year.

Checked

2026-08-13

Employers with 100 or more employees must provide up to 56 hours of paid sick leave each calendar year; employers with 5 to 99 provide up to 40 paid hours; employers with 4 or fewer provide up to 40 unpaid hours, or paid hours when prior-year net income exceeds one million dollars.

Effective

2020-09-30

Checked

2026-08-13

0.432%

For 2026, eligible employees may take up to 12 weeks of Paid Family Leave at 67% of average weekly wage, capped at $1,228.53 weekly; the employee payroll contribution is 0.432% of gross wages, capped at $411.91 annually.

Effective

2026-01-01

Checked

2026-08-13

Beginning January 1, 2025, pregnant workers in full-time or part-time private-sector positions receive 20 hours of paid leave for pregnancy-related health care appointments.

Effective

2025-01-01

Checked

2026-08-13

An employer described in federal Publication 15 that maintains an office or transacts business in New York State must withhold New York personal income tax.

Checked

2026-08-13

Form IT-2104 is completed by the employee and given to the employer to instruct how much New York State, New York City and Yonkers tax to withhold.

Effective

2026-01-01

Checked

2026-08-13

11.7%

Effective January 1, 2026, separately identified supplemental wages may be withheld at the New York State supplemental rate of 11.70% when income tax is withheld from regular wages; otherwise use the aggregate method.

Effective

2026-01-01

Checked

2026-08-13

Withholding applies to New York State residents earning wages even outside the state and to nonresidents paid for services performed within the state; nonresidents certify status and estimated New York allocation on Form IT-2104.1.

Checked

2026-08-13

Employers must withhold for New York City residents even when services are performed outside the city, for Yonkers residents even when services are performed outside Yonkers, and for Yonkers nonresidents on wages for services performed in Yonkers.

Checked

2026-08-13

Wage base $17,600

Employers pay unemployment insurance contributions on remuneration up to the annual wage base, which is $17,600 for calendar year 2026.

Effective

2026-01-01

Checked

2026-08-13

0.5%

An employer may collect an employee contribution for disability benefits at one-half of one percent of wages, but no more than sixty cents per week.

Checked

2026-08-13

Virtually all employers in New York State must provide workers’ compensation coverage for employees, and employers must post notice of coverage at their places of business.

Checked

2026-08-13

If an employer withholds $700 or more during a calendar quarter, Form NYS-1 and the tax due must be filed and remitted within three or five business days after the payroll that caused accumulated withholding to reach $700.

Checked

2026-08-13

All employers required to withhold tax from wages must file Form NYS-45, Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return, each calendar quarter and must electronically file and pay withholding tax returns.

Checked

2026-08-13

Employers must furnish federal Form W-2 wage and tax statements to employees no later than January 31, and the fourth-quarter Form NYS-45 is also due January 31.

Checked

2026-08-13

Employers must report newly hired or rehired employees working in New York State within 20 calendar days of hire, and must report independent contractor arrangements with contracts exceeding $2,500.

Effective

2022-01-01

Checked

2026-08-13

10%

After an income execution reaches the employer, legal payroll deductions may begin but may not exceed 10% of gross wages per paycheck.

Checked

2026-08-13

New York pay equity law prohibits unequal pay on the basis of a protected class for substantially similar work.

Effective

2019-10-08

Checked

2026-08-13

Labor Law Section 194-B requires New York businesses with four or more employees to list the good-faith minimum and maximum annual salary or hourly compensation for covered jobs, promotions and transfers and to state when compensation is commission-based.

Effective

2023-09-17

Checked

2026-08-13

New York employers may not seek, request or require wage or salary history from applicants or current employees as a condition of interview, employment or promotion, or rely on that history to determine an offer or compensation.

Effective

2020-01-06

Checked

2026-08-13

As of September 2023, wage theft is larceny under New York State Penal Law section 155, and the Department of Labor may investigate complaints and issue fines and penalties for Labor Law violations.

Checked

2026-08-13

New York posting requirements include the minimum wage poster, unemployment insurance notice, workers’ compensation and disability notices, and other notices based on employer size, industry and workforce.

Checked

2026-08-13

Youth ages 14 through 17 need working papers to hold a job in New York State; during school weeks, most 14- and 15-year-olds may work no more than three hours on a school day, 18 hours in a week and six days in a week.

Checked

2026-08-13

No general e verify requirement for private employers was located in NY's official sources as of 2026-08-13. This records the result of a documented search of 2 official sources, not a statement that no such law exists. Federal requirements continue to apply where applicable.

Checked

2026-08-13

General business employers register for unemployment insurance, withholding tax and wage reporting using New York State Employer Registration Form NYS-100 or the online New York Business Express process.

Checked

2026-08-13

Employers must keep accurate payroll records for six years, including hours worked, rates of pay, gross and net wages, itemized deductions, allowances and credits.

Checked

2026-08-13

100%

A Department of Labor order to comply includes 100% liquidated damages, civil penalties and interest, and may add 15% in damages if a final order remains unpaid after 90 days.

Checked

2026-08-13

The Department of Labor does not accept a wage or wage-supplement claim when the wages or supplements became due more than three years before the claim.

Checked

2026-08-13