State profile
New York SUI rate 2026 and payroll registration
The 2026 wage base and rates, the protest window and the registrations New York requires of an employer, each with its source.
Agency: New York Department of Labor
Kreto checks unemployment-tax rate notices in this state against the agency's 2026 schedule. Form 941 notices are checked in every state.
The 2026 figures.
Taxable wage base
$17,600
The wages per employee per year that SUI tax applies to.
Source: New York Department of Labor
Kreto-computed, not yet checked by a CPA.
SUI rate range
1.7% to 9.5%
The range for experience-rated employers.
Source: New York Department of Labor
Kreto-computed, not yet checked by a CPA.
New employer rate
3.75%
The rate before experience rating applies.
Kreto-computed, not yet checked by a CPA.
Protest window
30 days
From the mailing date.
Source: N.Y. Labor Law § 620(2)
Kreto-computed, not yet checked by a CPA.
Voluntary contributions
Not available
New York takes no voluntary contribution.
Paid family and medical leave
Program
New York Paid Family Leave / DBL
About New York SUI rates
New York employers pay state unemployment insurance (SUI, also called SUTA) on the first $17,600 of each employee's wages each year. New employers start at 3.75% until experience rating applies. Once rated, New York rates run from 1.7% to 9.5%. New York Department of Labor sets each employer's rate every year from its experience. Rates follow a reserve ratio: what the employer has paid in, less the benefits charged to its account, set against its average taxable payroll. A bigger reserve means a lower rate. Kreto-computed, not yet checked by a CPA.
If your rate notice looks wrong, Kreto checks it against the agency's 2026 schedule and shows the difference in dollars.
Registering as an employer in New York
Kreto's rules list what New York requires of an employer, from the first employee. Kreto files each one and tracks it to the state's confirmation.
| Requirement | Agency | Form | How it is submitted |
|---|---|---|---|
| Unemployment insurance | New York State Department of Labor | NYS-100, New York State Employer Registration | Online portal |
| Withholding | New York State Department of Taxation and Finance | NYS-1, Return of Tax Withheld | Online portal |
| New-hire reporting | New York State Tax Department, New Hire Reporting | IT-2104, New Hire Report | Online portal |
| Workers' comp | New York Workers Compensation Board | By mail | |
| Paid family and medical leave | New York Paid Family Leave (private insurer) | By mail |
Forms and agencies as Kreto's rules record them. Check the agency's site before you file on your own. See every state's requirements
Beyond SUI
- Paid family and medical leaveNew York Paid Family Leave / DBL: employer 0%, employee 0.43%, total 0.43%, wage cap $95,349.Employee-only Paid Family Leave on its own cap (NYSAWW × 52), not the Social Security base. Kreto-computed, not yet checked by a CPA.
- Voluntary contributionsNew York takes no voluntary contribution.
- Workers' compIndependent rating bureau (not NCCI). Federal OSHA jurisdiction.
- Income taxHas state individual income tax.
Questions about New York.
What is the New York SUI wage base for 2026?
$17,600 per employee per year. Kreto-computed, not yet checked by a CPA.
What is the new employer SUI rate in New York?
3.75% for 2026, until experience rating applies. Kreto-computed, not yet checked by a CPA.
How do I register for unemployment insurance in New York?
With the New York State Department of Labor, on form NYS-100 (New York State Employer Registration). Kreto files it once you approve and tracks it to the state's confirmation.
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Got a New York SUI notice?
Upload it to the free notice scan to see what it is and when it is due. In an account, Kreto checks the rate against the agency's 2026 schedule and drafts the protest for your approval.