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:

QuarterPeriod CoveredDue Date
First QuarterJanuary 1 ­ March 31April 30
Second QuarterApril 1 ­ June 30July 31
Third QuarterJuly 1 ­ September 30October 31
Fourth QuarterOctober 1 ­ December 31January 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 NYS Department of Taxation and Finance's Business Tax Information Center or use the form provided here.

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 noncash compensation.

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

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