New York Unemployment Insurance - The Complete Guide for 2025 - 2026

Administered by the New York Department of Labor, the New York State Unemployment Insurance Program helps provide temporary and monetary benefits to certain workers that have been laid off through no personal fault. In order to remain compliant with the law, New York State employers should understand the requirements regarding unemployment insurance.

Here is everything employers need to know about unemployment insurance in New York State.

Unemployment Insurance in New York State

In New York State, unemployment insurance serves as temporary income for eligible unemployed workers due to circumstances beyond his or her control. Within a one-year period, qualifying individuals are eligible to receive a weekly benefit payment for up to 26 weeks.

Important to note is that New York State employers are required to pay unemployment insurance benefits, not the employees. The New York Department of Labor, on the other hand, is responsible for deciding eligibility for unemployment benefits.

What Employers in New York State Need to Provide Unemployment Insurance Coverage?

There are various requirements that dictate what qualifies an employer to provide unemployment insurance coverage in New York State. These requirements consist of:

• New York State and other government entities
• Any person, partnership, firm, or association
• A public or private, domestic or foreign corporation
• The legal representative(s) of a deceased person
• The receiver, trustee, or successor of a person, partnership, firm, association, public or private, domestic or foreign corporation

There are special considerations for:

• General business employers
• Non-profit employers
• Government employers
• Domestic employers
• Agricultural employers
• Indian tribes

New York Unemployment Insurance (UI) Employer Requirements

In New York, qualified employees can apply for and obtain unemployment benefits under specific circumstances.

Employers in New York State are required to register for withholding and wage reporting for Unemployment Insurance by filling out the NYS 100, New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting form. This can be done online.

Employer Responsibilities

Employers in New York are responsible for ensuring that the business meets all of the requirements of the Unemployment Insurance law.

Employers may designate these responsibilities to an agent or other representative by submitting form IA 900, Power of Attorney. These responsibilities may include:

• Address / status changes;
• Unemployment Insurance rate information;
• Experience rating charges;
• Under/overpayment information;
• Elements used to calculate Unemployment Insurance benefits;
• Information specific to any claim for Unemployment Insurance benefits;
• Audit investigations and enforcement actions; and
• Unemployment Insurance administrative proceedings and court appeals

Employers are also responsible for filing and paying the Quarterly Combined Withholding, Wage Reporting, and Unemployment Insurance Return form (NYS-45) on time.

The filing due dates are as follows:

• First calendar quarter (January 1 through March 31) - due April 30
• Second calendar quarter (April 1 through June 30) - due July 31
• Third calendar quarter (July 1 through September 30) - due October 31
• Fourth calendar quarter (October 1 through December 31) - due January 31

It should be noted that employers must file the NYS 45 return even if no contributions are owed.

New York State Unemployment Insurance Rate

Every year, in mid-February, The Department of Labor mails employers UI rate notices. The New York State 2025 Unemployment Insurance (UI) contribution rates are as follows:

How to Report Wages in New York for Unemployment Insurance

New York employers are required to report payroll and pay UI contributions each calendar quarter, using form NYS-45 and form NYS-45-ATT if applicable. As stated previously, reporting forms are to be filed even if the employer had no payroll in the given quarter.

What are Considered Wages in New York State?

Wages include every form of compensation an employer pays to covered employees, such as:

• Salary
• Tips
• Cash wages
• Vacation pay
• Commissions
• The value of meals and lodging
• Bonuses
• Other types of non-cash compensation

New York State Unemployment Insurance Recordkeeping Requirements

New York employers are required to maintain payroll records of employees for a minimum of three calendar years.

Records should include:

• Name
• Social Security Number
• Hours worked
• Total payroll by calendar quarter
• Pay for each period

All records must be available for inspection by the Department of Labor upon request.

New York Unemployment Insurance Employee Benefits

In order to qualify for New York Unemployment Insurance Benefits, an individual must have worked and been paid wages in jobs covered by Unemployment Insurance in at least two calendar quarters.

For Unemployment Insurance claims filed in 2025, an individual must have been paid at least $3,400 in one calendar quarter, and the total wages paid to the individual must be at least 1.5 times the amount paid in his or her "high quarter".

An individual's high quarter is the quarter of the base period in which he or she was paid the most money.

An exception to this rule is if the high quarter wages were $11,088 or more, he or she must have been paid at least $5,544 (half of $11,088) total in the other three quarters of the base period.

To further be eligible for Unemployment Benefits, an individual must:

• Have lost employment through no personal fault
• Have enough prior earnings from employment to establish a claim
• Be ready, willing, and able to work immediately
• Be actively seeking work
• Keep a written record of his or her work search activities for each week benefits are claimed, or use the work search tool located at dol.ny.gov/jobzone
• Attend required appointments at a local Career Center

Get Help Managing New York Unemployment Insurance

Compliance with New York Unemployment Insurance can be easily managed with the help of a New York payroll service. With the help of a payroll solution, employers can tackle UI reporting, recordkeeping requirements, and employer contribution rates with ease.

For help managing unemployment insurance in New York, contact us today or get started with finding a provider.

Guest Author: Linda Walleshauser

Linda Walleshauser is a senior-level certified human resources professional at HR Services at EBC HR & Payroll Solutions, a leading New York Payroll and HR provider, serving businesses throughout New York State and beyond. Linda has successful experience in leadership roles as a human resources executive, trusted advisor, total rewards manager, and strategic consultant. Linda's expertise also extends to leadership experience in higher education, manufacturing, and healthcare organizations, as well as strategic planning with executive teams in all industries. Everyday, Linda effectively develops and implements HR policies that drive improvement in organizational culture, employee performance, and operating results. Known for her strategic focus in organizational development, benefits and compensation programs, recruitment and retention, contract negotiations, career development, systems management, and retirement programs, Linda is committed to community service through board membership and volunteerism for many non-profit organizations in the Western New York area.