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Employer checklist · New York · 2027

New York employer compliance checklist for 2027

Registration, new hires, pay rates, leave, breaks, insurance, final pay and year-end filing, in the order you meet them, each from the state's own pages.

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Sources checked:

Quick answer. New York: $17,600 SUTA wage base (2026); 4.1% new employer rate; new hires reported in 20 days; $16.00 minimum wage; paid sick leave required; meal breaks required; final pay by the next payday if fired. 15 of 19 checklist items are confirmed on official pages; 4 are marked not confirmed, with the page to check.

New York 2027 employer checklist

1. Register for unemployment tax and withholdingBefore the first payroll.

2. Report new hires and check work eligibilityFor every hire, rehire and, where the state says so, contractor.

3. Set pay at the minimum wage: January 1 and mid-yearCheck every hourly and tipped rate against the floor.

4. Paid sick leaveAccrual, limits and notice.

  • ConfirmedPaid sick leave

    New York State Paid Sick Leave (Labor Law 196-b). Yes: a statewide paid sick leave law covers private employers.

    • Accrual: At least 1 hour for every 30 hours worked.
    • Yearly limit: Up to 56 hours a calendar year (100 or more employees) or 40 hours (fewer than 100); the employer may limit use to the required amount.
    • Small employers: Employers with 4 or fewer employees and net income of $1 million or less in the previous tax year must provide up to 40 hours of unpaid sick leave.
    • Carryover: Sick leave an employee doesn't use during the year must be carried over to the next calendar year; the employer may still limit use to the yearly amount.
    • Notice to employees: Employers must notify employees in writing, or by posting a notice at the worksite, before leave is earned.

    Source: New York Paid Sick Leave (New York State), checked November 2026 · More: New York paid sick leave

  • ConfirmedCity or county sick leave rules

    Protected Time Off Law FAQs (NYC Department of Consumer and Worker Protection)

    Source: Protected Time Off Law FAQs (NYC Department of Consumer and Worker Protection), checked November 2026 · More: New York paid sick leave

5. Meal and rest breaksAdults and workers under 18.

6. Workers' compensationCoverage, posters and proof.

  • ConfirmedWorkers' compensation insurance

    Virtually all employers must cover their employees (WCL sections 2 and 3). A corporation needs coverage once it has more than two officers or more than two shareholders.

    Virtually all employers in New York State must provide workers' compensation coverage for their employees (WCL §2 and 3).
    • Owners and officers: A sole proprietor with no employees doesn't need it; LLC members and partners aren't employees for this purpose. Each may cover themselves voluntarily. A one- or two-person corporation owned and run by those people needs no coverage.
    • Poster: Post notice of coverage at each place of business (WCL section 51).
    • Check a policy: Use the Board's 'Does Employer Have Coverage?' search.

    Source: Is Workers' Compensation Coverage Required? (NY Workers' Compensation Board), checked November 2026 · More: New York workers' comp

  • ConfirmedIf there's no coverage

    Up to $2,000 for every 10 days without coverage, a stop-work order, and a misdemeanor (five or fewer employees) or class E felony (more than five) with fines up to $50,000.

    Source: Is Workers' Compensation Coverage Required? (NY Workers' Compensation Board), checked November 2026 · More: New York workers' comp

7. Final payWhen someone leaves.

8. Year-end W-2 and 1099 filingState copies, due in early 2027 for 2026 pay.

Key dates for 2027

Only the dates our files state. A date on a weekend or holiday is flagged, not moved, unless the agency's page says it moves.

DateWhatSource
Sunday, January 31, 2027
Unemployment tax report and payment for the fourth quarter of 2026
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, January 31, 2027
Form NYS-45 for October through December
Sunday, January 31, 2027 is a Sunday. The agency's page we opened doesn't say whether it moves to the next business day; file by the Friday before to be safe, or ask the agency.
Monday, February 1, 2027
Form W-2 Copy A (with W-3) to SSA, and employee copies (federal)
Monday, February 1, 2027
Form 1099-MISC copies to payees (federal)
Monday, February 1, 2027
Form 1099-NEC to the IRS and to each payee (federal)
Monday, March 1, 2027
Form 1099-MISC to the IRS on paper (federal)
Wednesday, March 31, 2027
Form 1099-MISC to the IRS electronically (federal)
Friday, April 30, 2027
Unemployment tax report and payment for the first quarter of 2027
Saturday, July 31, 2027
Unemployment tax report and payment for the second quarter of 2027
Falls on a Saturday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).
Sunday, October 31, 2027
Unemployment tax report and payment for the third quarter of 2027
Falls on a Sunday. This is the date as the agency states it; check its rule for weekend due dates (see step 1).

Still to confirm

New York kit

New York Employer Compliance Kit 2027

This checklist as a printable document with every source link and check date, a 2027 deadline calendar, a start-here guide, and an Excel workbook with a deadline tracker and new-hire and pay-change checklists, all built from the same data as this page.

Get the kit, $19 Or the 2027 Employer Compliance Bundle (7 Kits), $59

General information, not legal, tax or payroll advice. We are not lawyers, and MCC Solutions is not a law firm or a payroll service. Nothing here guarantees compliance. Rules change, cities and counties can add their own, and the agency's own page has the final word.

Common questions

What is the New York unemployment tax wage base for 2027?

Not confirmed in our data files. Check NYSDOL: Current 2026 Employer Contribution Rate (https://dol.ny.gov/unemployment-insurance-rate-information). The latest published base is $17,600 per employee in 2026.

How soon must a New York employer report a new hire?

Within 20 calendar days from the hiring date. For nonresident noncitizen visa employees, the 20 days start when the employee receives a Social Security number.

What is the New York minimum wage in 2027?

$16.00 an hour; no scheduled change in our data. New York State: the minimum wage will not change on January 1, 2027 ($17.00 downstate, $16.00 rest of state).

Does New York require paid sick leave?

New York State Paid Sick Leave (Labor Law 196-b). Yes: a statewide paid sick leave law covers private employers. Accrual: At least 1 hour for every 30 hours worked.

When is a final paycheck due in New York?

If the employer ends the job: No later than the payday on which the next pay would have been due. If the employee quits: No later than the payday on which the next pay would have been due.

Does New York require state W-2 or 1099 filing?

Not confirmed in our data files. Check NYS Tax Department: Instructions for Form NYS-45 (1/26) (https://www.tax.ny.gov/pdf/current_forms/wt/nys45i.pdf).

Do New York employers need workers' comp?

Virtually all employers must cover their employees (WCL sections 2 and 3). A corporation needs coverage once it has more than two officers or more than two shareholders.

Related: Employer compliance by state · 2027 changes for employers

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