What Is Required Once An Employer Is Determined Liable?

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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 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.

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