How to Fill Out New York Form NYS-45 (w/Examples) + FAQs

New York Form NYS-45 is the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return that nearly every employer with New York employees must file four times a year through the New York State Department of Taxation and Finance Online Services portal. You complete it by reporting your unemployment insurance (UI) wages and contributions in Part A, your state and local income tax withholding in Part B, and your employee-by-employee wage and withholding details in Part C, then transmitting it electronically by the last day of the month following each calendar quarter.

Failing to file or filing late triggers automatic penalties under New York Tax Law §685 and interest under Labor Law §581, and those numbers grow every month the return is missing. According to the New York State Comptroller’s tax collection report, withholding tax alone produced more than $58 billion in fiscal year 2024-2025, and NYS-45 is the primary mechanism the state uses to reconcile that revenue to individual workers.

In this guide, you will learn:

• 📋 How to fill out every line and box on Form NYS-45, Part A, Part B, and Part C, with no guesswork
• 💰 How to calculate UI taxable wages, the re-employment service fund, and the correct withholding totals
• 🧾 How NYS-45 connects to Form NYS-1, Form NYS-45-ATT, and federal Form 941 so your numbers match
• 🚫 The seven most common filing mistakes that trigger notices, audits, and penalties
• ✅ How to amend a return using Form NYS-45-X and how to respond to a Department of Labor wage audit

What Form NYS-45 Is and Why New York Uses It

Form NYS-45 is the single combined return that satisfies three different legal obligations at once, which is why it is longer and more detailed than the federal quarterly return. The form merges unemployment insurance reporting under Article 18 of the New York Labor Law with income tax withholding reporting under Article 22 of the New York Tax Law, and it also satisfies the wage reporting mandate that the state uses to administer child support enforcement, public assistance eligibility, and the New Hire Directory.

The reason New York combined these reports back in 1999 was efficiency. Before the merger, employers filed a separate UI return with the Department of Labor and a separate withholding return with the Department of Taxation and Finance, and the two agencies often held conflicting wage data for the same worker. The consequence of that mismatch was a flood of erroneous unemployment claims and incorrect tax assessments, which is exactly what the combined return was designed to eliminate, as explained in the Department of Taxation and Finance employer guide Publication NYS-50.

A common misconception is that small employers or household employers can skip NYS-45. That belief is wrong because any employer who pays even one dollar of New York wages subject to withholding, or who is liable for UI under the $500 quarterly threshold for non-agricultural employers, must file the return every quarter, even quarters with zero payroll. The consequence of skipping a “zero” quarter is a $50 minimum late-filing penalty per occurrence, and the meter keeps running until the return is filed.

Who Must File NYS-45

Every employer registered for New York withholding tax or New York unemployment insurance must file NYS-45 quarterly, including for-profit corporations, S corporations, partnerships, single-member LLCs treated as disregarded entities, sole proprietors with employees, nonprofits that have elected coverage, and household employers who paid $500 or more in cash wages in any calendar quarter under the Department of Labor household employer rules.

Out-of-state employers are not exempt. If you have a single remote worker who lives in New York and performs services from a New York address, you owe withholding under the state’s “convenience of the employer” rule explained in TSB-M-06(5)I, and you owe UI under the localization-of-services test in 12 NYCRR §472. The consequence of ignoring this rule is full back-tax liability, interest, and possible piercing of the corporate veil for responsible officers under Tax Law §685(g).

A real example helps. Maria runs a Vermont-based marketing agency and hires Devon, a Brooklyn resident who works from his apartment in Park Slope. Maria assumes Vermont rules apply because her LLC is registered there, but New York treats Devon’s wages as fully sourced to New York, so Maria must register with both the Tax Department and the Department of Labor and begin filing NYS-45 the very first quarter Devon earns wages.

When NYS-45 Is Due

The filing deadline is the last day of the month following the quarter, which means April 30, July 31, October 31, and January 31, as confirmed by the official NYS-45 instructions. When the due date falls on a weekend or legal holiday, the deadline rolls to the next business day under the same rule the IRS uses.

Late filing produces a penalty equal to 5% of the tax due per month, capped at 25%, plus a separate $50 minimum penalty even when no tax is owed. Interest accrues at the rate set quarterly by the Department of Taxation and Finance, currently around 10% annualized for underpayments per the interest rate schedule. The consequence of repeated late filings is mandatory monthly remittance status, loss of any voluntary contribution rights for UI rate reduction, and referral to the Civil Enforcement Division.

A misconception worth flushing out is the idea that filing federal Form 941 on time satisfies New York. It does not. Federal and state deadlines align by coincidence, but the agencies do not share filings, and a timely 941 will not stop a New York non-filer notice from generating in week six after the quarter closes.

Before You Start: Information You Need on Hand

Filing NYS-45 goes much faster when you assemble the inputs first, because the online form does not allow you to save a partial draft beyond the active session. You need your eight-digit New York Withholding Identification Number, your seven-digit Department of Labor UI Employer Registration Number, and your federal EIN, all of which appear on your original registration confirmation from Form NYS-100.

You also need a payroll register for the quarter showing every employee’s name, Social Security number, gross wages, New York taxable wages, New York State income tax withheld, New York City withholding, Yonkers withholding, and the Metropolitan Commuter Transportation Mobility Tax if you are subject to it. The consequence of missing data is rejection of Part C, which then blocks Parts A and B from posting and creates a cascading non-filer flag.

A practical example: David owns a six-employee bakery in Astoria. Before he opens the NYS-45 web filing screen, he prints his quarter-end payroll summary, his prior-quarter NYS-45 confirmation page, and his most recent UI rate notice, because the rate notice contains the exact decimal he needs for line 4 and the re-employment service fund factor for line 5.

Required Identification Numbers

Your NY Withholding ID is usually your federal EIN with a check digit suffix, while your UI Employer Registration Number is a separate seven-digit number assigned by the Department of Labor. These two numbers are not interchangeable, and using the wrong one in the wrong field is the single most common error caught by the e-file validation script described in Publication 72.

The consequence of mismatched IDs is a return that posts to the wrong account, which then triggers both a non-filer notice on the correct account and a duplicate-filer notice on the wrong account. Untangling that mess can take 90 days and several phone calls to the Withholding Tax Information Center at 518-485-6654.

A common misconception is that an employer with multiple locations needs multiple NYS-45s. It does not, because New York treats the legal entity as the filer, not the worksite, so all wages roll into one return regardless of how many physical addresses the business operates.

Payroll Records and Rate Notices

Your annual UI rate notice, mailed by the Department of Labor every February under Labor Law §581, tells you the contribution rate, the subsidiary tax rate, and the re-employment service fund rate that apply for the entire calendar year. New employers receive a default rate that begins at 4.025% in 2026 plus the 0.075% re-employment fund factor described in the Department of Labor rate guide.

The consequence of using last year’s rate by mistake is either an underpayment that draws interest or an overpayment that ties up cash flow until the next reconciliation. Always pull the current-year rate notice before you start filing, and store it with your quarterly file so an auditor can trace the decimals you used.

Step-by-Step: How to Fill Out NYS-45 Part A (UI Information)

Part A of Form NYS-45 reports your unemployment insurance liability for the quarter, and it has six numbered lines plus the seasonal employer indicator. You begin by entering the total remuneration paid to all covered employees during the quarter on line 1, which is gross wages before any pre-tax deductions, with no cap.

On line 2 you enter remuneration paid in excess of the UI wage base, which rises every year and reached $13,000 in 2026. Line 3 is line 1 minus line 2, and represents your UI taxable wages for the quarter. Line 4 multiplies line 3 by your assigned UI contribution rate, line 4a applies the subsidiary rate, and line 5 applies the 0.075% re-employment service fund factor.

The consequence of entering gross wages on line 3 instead of taxable wages is dramatic over-payment, sometimes by a factor of five or six, because long-tenured employees usually max out the wage base by the second quarter. Line 6 is the sum of lines 4, 4a, and 5, and that figure is your total UI remittance for the quarter, due with the return.

Line 1 — Total Remuneration

Line 1 captures every dollar of cash and non-cash compensation paid during the quarter, including salaries, hourly wages, commissions, bonuses, severance, taxable fringe benefits, and the cash value of meals and lodging that are not exempt under 12 NYCRR §470. Tips reported by the employee count, but tips paid directly by customers without employer involvement do not count for UI.

The consequence of under-reporting line 1, even by mistake, is a Department of Labor wage audit that compares your NYS-45 to your federal 941, your W-2 totals, and your bank statements. A real example is Rivera Landscaping LLC, where the bookkeeper omitted year-end bonuses from line 1 for three consecutive quarters and the company received a $14,000 reassessment plus interest after the annual reconciliation flagged the gap.

A misconception is that owner-employee wages of an S corporation are excluded. They are not, because Tax Law §612 and the UI statute both treat reasonable shareholder compensation as fully covered wages, even for a single-shareholder S corp.

Line 2 — Remuneration Above the Wage Base

Line 2 equals the cumulative wages each employee has earned year-to-date that exceed $13,000 for 2026. You calculate it employee by employee, then sum across the workforce, which is why payroll software is so useful here. The wage base is per employee per calendar year, not per quarter and not per employer for the worker’s entire career.

The consequence of resetting the wage base mid-year because of a payroll system change is double-counting, where the employee’s first $13,000 with the new system gets fully taxed even though it was already taxed under the old system. The fix is a predecessor-successor transfer of experience under Labor Law §581, which preserves the employee’s wage history.

Line 3 — UI Taxable Wages

Line 3 is line 1 minus line 2. This is the number that gets multiplied by your contribution rate, so accuracy here drives the entire UI calculation. New employers in 2026 multiply line 3 by 4.025%, while seasoned employers use the rate from their February rate notice, which can range from roughly 0.6% to 9.825% depending on experience rating.

A consequence of misreading the rate notice is a four- or five-figure error that compounds across the year. Always copy the decimals exactly, including all four places after the decimal point.

Lines 4, 4a, and 5 — Contributions, Subsidiary, and Re-Employment Fund

Line 4 is the standard contribution. Line 4a is the subsidiary tax that funds interest on federal advances and special UI programs, and it applies only when the Department of Labor rate notice shows a non-zero subsidiary rate, which depends on the trust fund balance each year.

Line 5 is the flat 0.075% re-employment service fund contribution that applies to every contributory employer, regardless of experience rating. The consequence of skipping line 5 is a separate notice from the Department of Labor for the missing $9.75 per $13,000 of wages, because this fund pays for career counseling and job-search programs.

Line 6 — Total UI Liability

Line 6 sums lines 4, 4a, and 5, and that total is what you remit with the return. Reimbursing employers, such as certain nonprofits and government entities that elected reimbursement under Labor Law §563, do not complete lines 4 through 6, but they still complete lines 1 through 3 for wage reporting.

Step-by-Step: How to Fill Out NYS-45 Part B (Withholding)

Part B reports New York State, New York City, and Yonkers income tax withheld during the quarter and reconciles those amounts to the prior remittances you made on Form NYS-1. Line 9 reports total NYS withholding, line 10 reports NYC withholding, line 11 reports Yonkers withholding, and line 12 sums them.

Line 13 reports payments already made for the quarter through Form NYS-1, line 14 shows additional amounts due (line 12 minus line 13), and line 15 shows any overpayment to credit forward or refund. The consequence of mismatching line 13 to your actual NYS-1 payments is a notice of discrepancy under Tax Law §697, which freezes any refund until reconciled.

Lines 9, 10, and 11 — Withholding Totals by Jurisdiction

Line 9 captures every dollar withheld for New York State income tax during the quarter. Line 10 is exclusively for employees who are New York City residents, because non-residents who work in NYC do not owe NYC tax under the commuter tax repeal of 1999.

Line 11 captures Yonkers tax for both Yonkers residents (full rate) and Yonkers non-resident workers (reduced rate of about one-half of one percent). The consequence of mixing up the two Yonkers rates is a worker-level under-withholding that the employee discovers in April when she files her IT-201, and the employer is on the hook for the shortfall under Tax Law §675.

A real example is Priya, a Westchester employer who hired Marcus, a Yonkers resident commuting to White Plains. Priya correctly identified Marcus as a Yonkers resident and applied the full Yonkers resident surtax, but she made the common mistake of forgetting to set up the deduction in payroll for the first three pay periods, which forced a catch-up withholding entry on the next paycheck.

Line 13 — Form NYS-1 Payments Already Made

Line 13 should equal the sum of every Form NYS-1 payment you submitted during the quarter. NYS-1 is required when accumulated withholding reaches $700 within a payroll period, per Tax Law §674, and the deposit is due either three or five business days after the payroll, depending on whether you are a five-day filer or a three-day filer.

The consequence of missing an NYS-1 deposit is a 5% to 10% penalty plus interest, and chronic non-filers are moved to next-day deposit status. Always reconcile line 13 by pulling your NYS-1 confirmation numbers from Online Services before submitting NYS-45.

Lines 14 and 15 — Balance Due or Credit

If line 12 exceeds line 13, the difference goes on line 14 and is paid with the return. If line 13 exceeds line 12, the excess goes on line 15 and you elect either a credit forward or a refund. The consequence of selecting a refund when you actually want a credit is a four-to-six week delay while the Department of Taxation and Finance processes the check, during which your next quarter’s filing must still be paid in full.

Step-by-Step: How to Fill Out NYS-45 Part C (Wage Reporting)

Part C is the employee-by-employee detail schedule, and as of the 2024 redesign described in TSB-M-24(1)I, it now requires three columns per employee: column c for federal gross wages, column d for total New York State, New York City, and Yonkers tax withheld, and column e for UI total remuneration. The redesign aligned New York’s wage reporting with the federal Form W-2 specifications so cross-matching is automatic.

You list every employee who received any wage during the quarter, in Social Security number order, with first name, middle initial, and last name. The consequence of submitting Part C with missing or incorrect SSNs is a Social Security Administration mismatch letter and a $50 per-employee penalty under Tax Law §685(v).

Form NYS-45-ATT for Large Employers

Employers with more than five employees in any quarter cannot use the paper Part C grid and must instead upload Form NYS-45-ATT or use the bulk filing option in Web File. The file format is a fixed-width text file matching the Publication 69 specifications, which most major payroll providers including ADP, Gusto, Paychex, and QuickBooks Payroll generate automatically.

The consequence of uploading a malformed file is silent rejection, where the cover return appears to file but Part C never posts. Two to three weeks later you receive a delinquency notice for “incomplete wage reporting,” even though Parts A and B are correct.

Quarter 4 vs. Quarters 1, 2, and 3

Part C must be filed every quarter, but the fourth-quarter filing also serves as the annual reconciliation, so it includes additional fields for total annual gross wages and total annual New York wages per employee. These annual figures must match the Form W-2 box 16 you give the employee in January, and any mismatch generates an automatic SSA-DTF cross-match notice.

A real example is Aisha, who runs a 40-employee logistics company in Buffalo. She filed accurate Part C data for Q1 through Q3 but used a different export tool for Q4 that pulled annual wages from a different cutoff date, creating a $42,000 aggregate variance that took six weeks of correspondence to resolve.

Three Common NYS-45 Filing Scenarios

The table below shows three real-world filing situations and the immediate filing consequence for each.

Filing Situation	Filing Consequence
Quarter with zero payroll because the business was dormant	You still must file NYS-45 with zeros on every line, or the system generates a $50 minimum late-filing penalty per quarter and a non-filer flag
Quarter where one employee crossed the $13,000 UI wage base in week 6	You report the first $13,000 on line 3, the remainder on line 2, and only the line 3 portion is multiplied by your contribution rate
Quarter with an out-of-state remote worker who lives in NYC	You owe both NYS and NYC withholding on line 9 and line 10, and you owe UI on lines 1 through 6 because the worker performs services from a New York location

Three Named Examples Walkthrough

The walkthroughs below illustrate how three different employers complete NYS-45 for the same quarter under three different fact patterns.

Example 1: Sofia’s Three-Employee Cafe in Brooklyn

Sofia owns Park Slope Coffee LLC, a Brooklyn cafe with three employees. For Q2 2026 her gross payroll is $42,000, no employee has crossed the $13,000 wage base, her UI rate is 4.025% as a relatively new employer, the subsidiary rate is 0%, and the re-employment fund rate is 0.075%. On Part A she enters $42,000 on line 1, $0 on line 2, $42,000 on line 3, $1,690.50 on line 4, $0 on line 4a, and $31.50 on line 5, for a line 6 total of $1,722.

Her NYS withholding for the quarter is $2,310, NYC withholding is $1,470 (because all three employees are NYC residents), and Yonkers is $0. She entered $3,780 on line 12 and $3,780 on line 13 because she paid each pay period through NYS-1, leaving $0 on line 14.

Example 2: Kenji’s 12-Employee Tech Startup in Manhattan

Kenji’s startup Lower East Software Inc. has 12 employees, four of whom maxed out the UI wage base in Q1 because their salaries exceed $200,000 annualized. For Q2 2026 his gross payroll is $310,000, of which $52,000 ($13,000 × 4 already-maxed workers’ continuing wages) goes on line 2 because it exceeds the per-employee base. Line 3 is $258,000, line 4 at his 2.7% experience rate is $6,966, and line 5 is $193.50.

Because Kenji has more than five employees, he uploads Form NYS-45-ATT through Web File using the Publication 69 fixed-width format, and his payroll provider Gusto generates that file automatically.

Example 3: Tamika’s Household Employer Filing in Yonkers

Tamika employs one nanny, Grace, in her Yonkers home and pays Grace $9,000 in Q2 2026. Tamika registered as a household employer using Form NYS-100 and elected to file NYS-45 quarterly rather than annually on Form NYS-45-HSE. On Part A she reports $9,000 on line 1, $0 on line 2, $9,000 on line 3, and applies the 4.025% rate plus 0.075% re-employment fund.

Because Grace is a Yonkers resident, Tamika withholds Yonkers resident surtax in addition to NYS withholding, and she reports both on Part B lines 9 and 11.

Mistakes to Avoid When Filing NYS-45

The following filing errors are the most common reasons employers receive notices, penalties, or audits from either the Department of Taxation and Finance or the Department of Labor.

• Entering gross wages instead of taxable wages on line 3, which inflates UI tax by a factor of two to six and ties up cash flow until the refund cycle resolves
• Using last year’s UI contribution rate instead of the current year’s rate from your February rate notice, which produces an underpayment plus interest under Labor Law §581
• Skipping the re-employment service fund on line 5 because you assume it is optional, which generates a separate Department of Labor notice for the missing 0.075%
• Mismatching line 13 to your actual NYS-1 payments by transposing digits or omitting a deposit, which freezes any refund and triggers a discrepancy notice under Tax Law §697
• Filing Part C with missing or invalid Social Security numbers, which generates an SSA mismatch letter and a $50 per-employee penalty under Tax Law §685(v)
• Forgetting to file a “zero quarter” when payroll temporarily stopped, which creates a $50 minimum late-filing penalty and a non-filer flag that can take months to clear
• Treating an out-of-state remote worker who lives in New York as exempt, which produces full back-tax liability plus interest plus possible personal liability for responsible officers
• Uploading a malformed NYS-45-ATT file that silently rejects, leaving the cover return posted but wage detail missing and producing a delinquency notice weeks later
• Confusing the Yonkers resident surtax with the Yonkers non-resident earnings tax, which under-withholds for residents and forces a catch-up entry that frustrates employees
• Failing to register a successor entity under the predecessor-successor rules, which restarts the wage base mid-year and double-taxes the first $13,000 per worker

Dos and Don’ts of NYS-45 Filing

The lists below capture the essentials of a clean filing process.

Do:

• Pull your annual UI rate notice every February and store it with your filing folder, because line 4 depends on the exact decimal printed there
• Reconcile Part C totals to Part A line 1 and Part B line 12 before clicking submit, because internal cross-checks happen automatically and rejected returns delay processing
• Use the Web File mandate-compliant portal every quarter, because paper filing is no longer accepted for almost all employers
• Save the confirmation number and PDF receipt the moment the filing posts, because that receipt is the only proof of timely filing if a notice arrives later
• File a final NYS-45 in the quarter you stop having employees and check the “out of business” indicator, because forgetting that step keeps the account active and generates non-filer notices indefinitely

Don’t:

• Don’t wait until the due date to log in, because the Online Services portal experiences peak-load slowdowns on the 30th and 31st of each filing month
• Don’t round individual employee wages on Part C, because rounding propagates errors across hundreds of lines and creates SSA mismatches for the W-2 reconciliation
• Don’t file with last quarter’s NYS-1 payment total on line 13, because line 13 must reflect only payments made during the current quarter
• Don’t ignore a Department of Labor wage audit letter, because non-response converts the proposed assessment into a final assessment after 30 days
• Don’t pay with a personal check from a closed account, because the bounced-check penalty is the greater of 1% of the check or $50 under Tax Law §171-i

Pros and Cons of E-Filing NYS-45

E-filing through Web File is now the rule rather than the exception, and the trade-offs below explain why.

Pros:

• E-filing produces an immediate confirmation number, giving you definitive proof of timely filing rather than relying on a postmark
• The portal performs internal cross-checks that catch the most common math errors before submission, reducing notice risk
• Payment is integrated through ACH debit at no fee, eliminating the cost and float of paper checks
• Bulk upload via NYS-45-ATT lets large employers transmit thousands of employee records in seconds
• The e-file system retains five years of filing history, simplifying audit response under the Department of Taxation and Finance recordkeeping rules

Cons:

• The portal session times out after 20 minutes of inactivity and does not save partial drafts, so an interruption can cost you all your data entry
• Web File requires multifactor authentication that some shared-bookkeeping setups find inconvenient
• Bulk upload errors generate cryptic codes that do not always identify the offending employee record, requiring trial and error
• Same-day filing on the due date is risky because portal slowdowns can push your submission past midnight
• ACH debit requires bank account authorization that some businesses with rotating signatories must re-authorize annually

How to Amend a Return Using Form NYS-45-X

If you discover a mistake after filing, you correct it with Form NYS-45-X, the amended Quarterly Combined Withholding return. You file a separate NYS-45-X for each quarter that needs correction, and you must explain the change in the reason-for-amendment field. The consequence of using a regular NYS-45 instead of NYS-45-X is duplicate-filing rejection and a notice telling you to resubmit on the correct form.

The deadline to amend is generally three years from the original due date under Tax Law §687, but UI corrections that increase liability have no statute of limitations because the Department of Labor can audit at any time when fraud or substantial understatement is suspected. Refund claims, however, are limited to three years from the original due date or two years from payment, whichever is later.

A real example: Marcus, the owner of a Buffalo HVAC company, discovered in March 2026 that his Q2 2024 NYS-45 omitted a $35,000 bonus pool. He filed NYS-45-X within the three-year window, paid the additional UI and withholding, and avoided the fraud penalty by voluntarily disclosing the error before any audit notice arrived.

Recap of Relevant Rulings and Precedents

Several court rulings and administrative decisions have shaped how NYS-45 is enforced. In Matter of Vega v. Postmates Inc., 35 N.Y.3d 131 (2020), the New York Court of Appeals held that gig-economy couriers were employees for UI purposes, not independent contractors, which expanded the universe of workers who must appear on Part C. The consequence for platform employers was retroactive UI liability for thousands of workers previously treated as 1099 contractors, as detailed in the official decision.

In Matter of Concourse Rehabilitation, the Appellate Division upheld the Department of Labor’s authority to assess UI taxes on misclassified workers going back six years, even when the employer relied on a CPA’s advice. The takeaway is that good-faith reliance on a tax preparer is not a defense to UI liability.

Frequently Asked Questions

Do I have to file NYS-45 if I had no payroll this quarter?

Yes. Every registered employer must file NYS-45 every quarter even with zero wages, or the system generates a $50 minimum late-filing penalty and a non-filer flag that can take weeks to clear.

Can I still paper-file NYS-45?

No. Almost all employers are subject to the Web File mandate under TSB-M-19(2)C and must e-file through Online Services, with very limited hardship exceptions granted on written request.

Is NYS-45 the same as federal Form 941?

No. Form 941 covers federal income tax withholding, Social Security, and Medicare, while NYS-45 covers New York State withholding, NYC and Yonkers withholding, and New York unemployment insurance, and the two forms do not share data automatically.

Do household employers file NYS-45 quarterly?

Yes. Household employers who pay $500 or more in any quarter must file NYS-45 quarterly unless they elect annual filing on Form NYS-45-HSE under specific eligibility rules.

Are owner-employees of an S corporation reported on Part C?

Yes. Reasonable shareholder compensation is fully covered wages for both UI and withholding, and S corp owner-employees must appear on Part C with their full wage detail.

Can I credit a Q1 overpayment against Q2 liability?

Yes. Line 15 of NYS-45 lets you elect a credit forward to the next quarter, which is faster than waiting for a refund check that can take four to six weeks.

Is the re-employment service fund optional?

No. Every contributory employer pays 0.075% of UI taxable wages to the re-employment service fund on line 5, regardless of experience rating or contribution rate.

Do remote workers living in New York trigger NYS-45 for an out-of-state employer?

Yes. Wages paid to a New York resident performing services from a New York location are fully subject to New York withholding and UI, even if the employer is based outside New York.

Can I amend NYS-45 if I discover an error after the deadline?

Yes. File Form NYS-45-X for each affected quarter, generally within three years of the original due date for refund claims, with no time limit on UI under-reporting corrections.

Are penalties waived for first-time filers who miss the deadline?

No. New York does not have an automatic first-time abatement program like the IRS, although you can request penalty abatement for reasonable cause under Tax Law §685(a) by submitting a written explanation with documentation.

Do I report tipped wages differently on Part A?

No. Reported tips are included in line 1 total remuneration just like regular wages, although tips paid directly to employees by customers without employer involvement are excluded from UI under 12 NYCRR §470.

Does filing NYS-45 satisfy the New Hire Reporting requirement?

No. New Hire Reporting under Social Services Law §111-b is a separate filing made within 20 calendar days of hire to the New York State Directory of New Hires, and NYS-45 does not replace it.

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