New York payroll taxes
Every tax withheld from a New York paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: dol.ny.gov, taxfoundation.org, dfs.ny.gov, taxnews.ey.com.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| New York SUTA | — | 4.1% (new) | $17,600 |
| Paid Family Leave | 0.432% | — | $95,347 |
| Disability Benefits (DBL) | 0.5% | — | Max $31.20/yr |
| New York income tax | 3.9%–10.9% | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
State unemployment insurance
New York charges new employers 4.1% on the first $17,600 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 1.7% to 9.5%. The wage base is now indexed at 18% of the state average annual wage (2025 budget law), and the 2027 figure is not yet published. New employer rate is 4.025% UI + 0.075% RSF. NY's federal loan was reportedly repaid, so it is not on the 2026 FUTA list.
Re-employment Services Fund (RSF) 0.075% and subsidiary rate, included in the rates. Employees pay DBL (up to $0.60/week) and Paid Family Leave (separate programs).
Register and file with the New York unemployment tax agency.
Paid leave and disability programs
- Paid Family Leave: employees pay 0.432% on wages up to $95,347 (maximum $411.91 a year). Employee-paid 0.432% of wages up to the SAWW-based cap (max $411.91 in 2026). 2027: 0.452%, max $451.81 (DFS rate decision).
- Disability Benefits (DBL): employees pay 0.5% (maximum $31.20 a year). Employee 0.5% of wages, max $0.60/week ($31.20/yr); employer pays remainder of insured plan cost (varies).
Income tax withholding
New York has a graduated income tax with 9 brackets, from 3.9% up to 10.9% on taxable income over $25,000,000 for single filers. NYC resident tax 3.078%-3.876%; Yonkers resident surcharge 16.75% of NY state tax, nonresident 0.5% of wages; MCTMT applies to self-employed
Frequently asked questions
- What payroll taxes do employers pay in New York?
- Social Security, Medicare, federal unemployment (FUTA) and New York unemployment insurance (SUTA).
- What is the New York SUTA wage base for 2026?
- $17,600 per employee.
- Does New York require state income tax withholding?
- Yes. Employers withhold New York income tax based on the employee's state withholding certificate or federal W-4.