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New York combines state income tax, NYC local income tax, mandatory PFL and DBL insurance, and an MTA payroll tax with some of the most active labor enforcement in the US. Rippling automates the full compliance stack.
New York is one of the most complex US payroll states, combining state income tax, NYC and Yonkers local income taxes, mandatory Disability Benefits Law (DBL), Paid Family Leave (PFL), an MTA payroll tax for metro area employers, and some of the strictest labor enforcement in the country. The NYSDOL, Workers' Compensation Board, and DFS each administer different aspects of employer compliance.
New York's salary transparency law (effective September 2023), expanded sick leave requirements, and active wage theft enforcement make NY one of the highest-risk states for payroll errors.
Rippling's New York payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 0.6% | Net rate on first $7,000 wages. |
| NY SUTA | 2.1%–9.9% | On first $12,500 wages (2024). New employer rate: 4.025%. |
| Social Security (OASDI) | 6.2% | On wages up to $168,600. |
| Medicare (HI) | 1.45% | No wage base limit. |
| Workers' Comp Insurance | Variable | Mandatory. Through NYSIF or approved private carrier. |
| NY DBL Insurance | Variable | Mandatory. Through NYSIF or approved carrier. |
| MTA Payroll Tax | 0.34% | For employers in the Metropolitan Commuter Transportation District (NYC metro area). On all wages. |
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| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | 10%–37% | Per W-4 elections. |
| NY State Income Tax | 4%–10.9% | Progressive. IT-2104 withholding certificate. |
| NYC Income Tax | 3.078%–3.876% | For employees who live in New York City. |
| Yonkers Income Tax | 1.61755% | For Yonkers residents. |
| Social Security (OASDI) | 6.2% | On wages up to $168,600 (2024). |
| Medicare (HI) | 1.45% | No wage base limit. 0.9% additional over $200,000. |
| NY SDI (DBL) | 0.5% (max $0.14/week) | Employee-funded disability benefit coverage. |
| NY PFL | 0.388% (2024) | On wages up to NY SAWW-based cap. Indexed annually. |
| NY Income (Single Filer, 2024) | NY Rate |
|---|---|
| $0–$17,150 | 4% |
| $17,151–$27,900 | 4.5%–5.25% |
| $27,901–$161,550 | 5.85% |
| $161,551–$323,200 | 6.25% |
| $323,201–$2,155,350 | 6.85% |
| Over $2,155,350 | 9.65%–10.9% |
NYC adds 3.078%-3.876% for NYC residents. Combined NY+NYC top rate exceeds 14% for high earners — one of the highest combined rates in the US.
Final Pay: NY requires final pay by the next regular payday following termination. Accrued PTO payout depends on employer policy — if policy promises payout, it is an enforceable wage obligation.
NY WARN Act: 90 days notice required (vs 60 days federal WARN) for plant closings and mass layoffs at 50+ employee companies.
Statutory: Workers' comp, unemployment insurance, NY Disability Benefits Law (DBL), NY Paid Family Leave (PFL), NY Paid Sick Leave.
Market standard: Comprehensive medical/dental/vision, 401(k), 15-20 days PTO. NYC market significantly higher than upstate. Many NYC employers add commuter benefits (transit pre-tax), supplemental PFL top-up, and enhanced parental leave. NYC comp benchmarks skew global comp tables for mid-market companies.
New York's PFL provides 12 weeks of job-protected, partially paid leave for baby bonding, caring for a seriously ill family member, or military exigency. The 2024 benefit rate is 67% of the employee's average weekly wage, up to 67% of the NY State Average Weekly Wage (SAWW). PFL is funded entirely by employee contributions (0.388% of wages in 2024). Unlike California PFL, NY PFL is job-protected as part of the DBL/PFL insurance package. Rippling tracks PFL eligibility and coordinates with the DBL carrier.
New York requires DBL (Disability Benefits Law) coverage for all employees working 4+ consecutive weeks in NY. DBL provides up to 26 weeks of benefits at 50% of AWW (max $170/week). PFL is typically bundled with DBL through the same carrier. Both must be in place before the employee's first day. The carrier (NYSIF or approved private carrier) manages claims. Rippling coordinates with the DBL/PFL carrier through the leave management workflow.
New York's salary transparency law (effective September 17, 2023) requires employers with 4+ employees to include pay ranges in all job postings. This applies to jobs performed in New York or that can be performed remotely from New York. Rippling's NY payroll configuration includes pay transparency compliance reminders.
Yes. Rippling's New York payroll module handles NY state and NYC/Yonkers local income tax withholding, NY PFL and DBL deduction coordination, NY SUTA quarterly filings, MTA payroll tax, and NY pay stub requirements. thePeopleStack configures NY payroll including DBL/PFL carrier coordination and NYC local tax withholding setup.
