---
title: "New York Payroll Taxes & SUI Wage Base Limits (2026 Employer Guide)"
source_url: "https://statepayrules.com/payroll-taxes/new-york/"
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provenance: "Compiled for deterministic AI retrieval by AnswerRail Edge (RFC 9110 / RFC 9421)"
description: "Complete statutory guide to New York State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under NY Labor Law Art. 19 § 650."
rfc_compliance: "RFC 9110 / RFC 9309 / RFC 9421"
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---

> **Canonical Source:** [https://statepayrules.com/payroll-taxes/new-york/](https://statepayrules.com/payroll-taxes/new-york/)
>
> *Complete statutory guide to New York State Unemployment Insurance (SUI) taxable wage base, State Disability Insurance (SDI), Paid Family Leave (PFML), and employer payroll withholdings under NY Labor Law Art. 19 § 650.*

### Managing payroll or shift workers in New York?

Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with **Gusto Payroll Automation**.

## State Unemployment Insurance (SUI) & Tax Structure in New York

In New York, employers must contribute to State Unemployment Insurance (SUI) based on experience ratings and annual employee taxable wage limits under NY Labor Law Art. 19 § 650.

### Employer SUI Contributions

Experience-rated tax paid entirely by employers up to the state annual wage base floor.

### FUTA Credit Offset (6.0% - 5.4%)

Compliant state SUI payments earn employers up to a 5.4% credit against federal 6.0% FUTA tax.

## Mandatory Payroll Withholding Summary

### Help New York Coworkers Audit Unpaid Wage Violations

Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.

### Statutory Summary

New York Labor Law sets minimum wage at $16.00/hr in NYC, Long Island, and Westchester. Includes Spread of Hours rules requiring 1 extra hour of pay for shifts spanning over 10 hours.

### Calculate Take-Home Pay

Compute net paycheck after FICA & New York state taxes.

## Automate New York Payroll & Tax Compliance

Avoid compliance penalties and SUI wage base errors. Calculate exact 2026 New York overtime rates, net paycheck take-home, and statutory tax withholdings in seconds.

### Statutory Compliance Internal Mesh

#### New York Statutory Guides

- [New York Payday Laws →](https://statepayrules.com/payday-laws/new-york)
- [New York Meal & Rest Breaks →](https://statepayrules.com/break-laws/new-york)
- [New York Salaried Exempt Rules →](https://statepayrules.com/salaried-exempt/new-york)
- [New York Payroll Tax Rates →](https://statepayrules.com/payroll-taxes/new-york)

#### Compare New York Pay Rules

- [New York vs New Jersey →](https://statepayrules.com/calculator/compare/new-york-vs-new-jersey)
- [New York vs Pennsylvania →](https://statepayrules.com/calculator/compare/new-york-vs-pennsylvania)
- [New York vs Connecticut →](https://statepayrules.com/calculator/compare/new-york-vs-connecticut)

#### New York Profession Tools

- [New York Registered Nurse →](https://statepayrules.com/calculator/new-york/registered-nurse)
- [New York Fast Food & Counter Worker →](https://statepayrules.com/calculator/new-york/fast-food-worker)
- [New York Construction Laborer →](https://statepayrules.com/calculator/new-york/construction-laborer)
- [New York Electrician →](https://statepayrules.com/calculator/new-york/electrician)

#### Davis-Bacon Prevailing Wages

- [LA County Prevailing Wage →](https://statepayrules.com/prevailing-wage/california/los-angeles-county)
- [Harris County TX Wage →](https://statepayrules.com/prevailing-wage/texas/harris-county)
- [Cook County IL Wage →](https://statepayrules.com/prevailing-wage/illinois/cook-county)

## Structured FAQ Summary (Schema.org Grounded)
- **What is the minimum wage in New York for 2026?** The 2026 statutory minimum wage in New York is $16.50 per hour under NY Labor Law Art. 19 § 650.
- **Does New York require daily overtime pay?** New York does not require daily overtime. Overtime is calculated weekly for hours exceeding 40 hours under FLSA 29 U.S.C. § 207.
- **Are employers in New York allowed to take a tip credit?** Yes, New York allows employers to take a maximum tip credit of $2.65/hr against tipped workers, requiring a minimum direct cash wage of $16.50/hr.
- **What is the SUI wage base limit in New York?** In New York, State Unemployment Insurance (SUI) taxes apply to earned wages up to the statutory annual taxable wage base limit established under state employment tax codes (NY Labor Law Art. 19 § 650).
- **Does New York have state income tax or SDI withholdings?** Payroll withholdings in New York depend on state income tax brackets, SUI tax rates, FICA (7.65%), and state disability or family leave programs where applicable.

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