State tax registration
New York Payroll Tax Registration
Where to register, how long it takes, and what to send us.
One NYS-100 registration covers both withholding and unemployment, and one quarterly return (NYS-45) reports both.
State income tax withholding
Withholding registration (NYS-100 on New York Business Express)
NYS Department of Taxation and Finance (with NYS DOL)
- Typical wait:
- About 15 days on average
- You'll receive:
- A New York withholding ID built on your 9-digit FEIN, plus a state suffix if one applies.
- Send Unify:
- Your New York withholding ID.
You'll need an NY.gov account. Nonprofits, governments, and tribes register with paper forms instead.
Register for Withholding registration (NYS-100 on New York Business Express) (opens in a new tab)State unemployment insurance
Unemployment insurance account (same NYS-100 registration)
NYS Department of Labor (DOL)
- Typical wait:
- About 15 days on average
- You'll receive:
- An 8-digit UI employer registration number and a 2026 new-employer rate of 4.1% (4.025% UI plus 0.075% Re-employment Services Fund) on the first $17,600 of wages.
- Send Unify:
- Your UI employer registration number and your rate notice.
Paid leave and disability insurance
Disability benefits (DBL) and Paid Family Leave (PFL) coverage
Private insurer (overseen by the NYS Workers' Compensation Board)
- You'll receive:
- No state account. You buy a disability (DBL) policy from an insurer, usually with Paid Family Leave added as a rider. In 2026 employees pay 0.432% of gross wages for PFL, up to $411.91 a year.
- Send Unify:
- Your policy information.
Other state program
Metropolitan Commuter Transportation Mobility Tax (MCTMT)
NYS Department of Taxation and Finance
- You'll receive:
- No separate registration. It applies if your payroll in the commuter district tops $312,500 in a calendar quarter; rates range from 0.055% up to 0.895% in NYC and 0.635% in the surrounding counties.
- Send Unify:
- Nothing extra; MCTMT runs through your withholding account.
Local taxesNew York City and Yonkers income taxes are withheld and reported through your state withholding account, with no separate registration. Ask us if you have employees there. Official lookup
All states
Last verified September 30, 2026. Broken link? Email support@unifypayroll.com.