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What Is Required Once An Employer Is Determined Liable?

Once an employer is determined liable, an NYS­45, Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return is required to be filed with the appropriate taxes due. Unemployment Insurance filing due dates are as follows:

Quarter Period Covered Due Date
First Quarter January 1 ­ March 31 April 30
Second Quarter April 1 ­ June 30 July 31
Third Quarter July 1 ­ September 30 October 31
Fourth Quarter October 1 ­ December 31 January 31

The quarterly returns are mailed to employers well in advance of the due dates. If you do not receive your quarterly return approximately three weeks before the report is due, please contact the New York Department of Taxation and Finance’s Business Tax Information Center.

Your contributions are based on the first $8,500 of remuneration paid to each employee in a calendar year. Remuneration includes every form of compensation paid to covered employees including salary, cash wages, commissions, bonuses, tips, vacation pay, the value of meals and lodging, and other types of non-cash compensation.

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