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🏛 State of New York
2026 New York HR Compliance Calendar
Our New York HR Compliance Calendar is state-specific employer compliance deadlines for New York — NYS-45 quarterly filings, NY Paid Family Leave (PFL), Disability Benefits Law (DBL), Paid Sick Leave, HERO Act, Sexual Harassment Prevention Training, NY WARN Act, and NYC-specific requirements employers need to track in 2026.
12 wks
NY PFL Max Benefit Duration
67%
PFL Wage Replacement Rate
90 days
NY WARN Notice (vs 60 Fed)
4
Quarterly NYS-45 Filings
⭐ New York — The Most Layered HR Compliance State in the Mid-Atlantic
New York has some of the most comprehensive employer compliance requirements in the country. Critical 2026 obligations:
- NY Paid Family Leave (PFL): Employee-funded, carrier-administered — up to 12 weeks at 67% of NY Average Weekly Wage. Contribution rate set annually by NY DFS.
- NY Disability Benefits Law (DBL): Short-term disability coverage required for all NY employers with 1+ employee for 4+ weeks. Bundled with PFL through same carrier.
- NY Paid Sick Leave (PSL): Tiered by employer size — 100+ employees: 56 hours paid; 5–99: 40 hours paid; under 5 with net income > $1M: 40 hours paid.
- NY HERO Act: All NY employers must maintain a written airborne infectious disease exposure prevention plan distributed to all employees.
- Retail Worker Safety Act: Retail employers with 10+ employees must implement workplace violence prevention programs and training.
- NY WARN Act: 90-day notice (vs 60 federal) for qualifying plant closings or mass layoffs at employers with 50+ NY employees.
- NY Secure Choice Savings: Employers with 10+ NY employees who don’t offer a qualified retirement plan must facilitate participation in the state auto-IRA program.
⚠ Important: New York’s compliance landscape changes frequently, and NYC adds additional layers. NY PFL rates, SUI wage bases, and minimum wage all adjust annually. Confirm current rates with NY Dept. of Financial Services, NY Dept. of Taxation & Finance, and NY Dept. of Labor before filing. Contact JS Benefits Group for NY-specific employer guidance.
January 2026
5 NY deadlines
Jan 1
Thursday
NY PFL — 2026 Employee Contribution Rate Takes Effect 🔴 Annual Reset
The NY Department of Financial Services sets the PFL employee contribution rate each year, along with the annualized maximum contribution. Update payroll deductions January 1. Confirm current rate and annual cap at paidfamilyleave.ny.gov.
NY PFL
Jan 1
Thursday
NY Minimum Wage — Annual Adjustment Takes Effect
NY minimum wage adjusts annually on January 1. NYC and Long Island/Westchester have a higher rate than the rest of the state. Confirm current 2026 rates by region at labor.ny.gov/minimumwage and update payroll immediately. Tipped worker minimums also adjust.
NY State
Ongoing
20-Day Rule
NY New Hire Reporting — Rolling 20-Day Deadline
NY employers must report all new hires to the NY New Hire Registry within 20 days of first day of work. File via NY Business Express or payroll system integration. Includes part-time, temporary, and seasonal employees.
New Hire
Jan 15
Thursday
NY Income Tax Withholding — Monthly Deposit (December)
Monthly NY withholding deposit for December 2025 due. NY income tax rates: 4%–10.9%. NYC residents are subject to additional NYC income tax; Yonkers residents have a Yonkers surcharge. Five-day depositors follow an accelerated schedule.
NY Income Tax
Jan 31
Saturday
NY HERO Act — Annual Plan Review
All NY employers must maintain a written airborne infectious disease exposure prevention plan. Review annually — ensure designated supervisors, training records, and plan distribution to new hires are current. Plan is not “active” unless the NY DOH designates a qualifying public health emergency, but the written plan must exist at all times.
HERO Act
February 2026
2 NY deadlines
Feb 2
Monday
NYS-45 Q4 2025 Quarterly Combined Return 🔴 Quarterly
NYS-45 combines withholding reconciliation, wage reporting, and SUI into a single quarterly return. Q4 2025 return standard deadline Jan 31 falls on Saturday, deadline moves to Monday Feb 2. Annual wage reconciliation (Part C) is also filed with Q4. File via NY Online Services at tax.ny.gov.
NYS-45 / SUI
Feb 17
Tuesday
NY Income Tax Withholding — Monthly Deposit (January)
January 2026 NY withholding due. Feb 15 is Sunday (Presidents’ Day Monday Feb 16), deadline moves to Tuesday Feb 17. Semi-weekly depositors follow accelerated schedule based on federal tax deposit rules.
NY Income Tax
March 2026
2 NY deadlines
Mar 16
Monday
NY S-Corp / Partnership Return (Form CT-3-S / IT-204) 🔴 Annual
NY S-corporation franchise tax return (CT-3-S) and partnership return (IT-204) due for calendar-year filers. Aligns with federal March 15 deadline; March 15 falls on Sunday, so deadline moves to Monday March 16.
NY Income Tax
Mar 31
Tuesday
NY Sexual Harassment Prevention Training — Annual Deadline
All NY employers must provide annual sexual harassment prevention training to every employee (including part-time, temporary, and seasonal). Content must meet NY DOL/DHR model training standards. Many employers anchor to a Q1 delivery schedule; document completion dates for each employee.
NY State
April 2026
3 NY deadlines
Apr 15
Wednesday
NY Corporate Franchise Tax Return (CT-3) 🔴 Annual
NY Article 9-A corporate franchise tax return due for calendar-year C-corporations. NY business income tax rate and MTA Surcharge apply; confirm current rates with NY Dept. of Taxation. Extension available via CT-5; estimated tax payment still due April 15.
NY Income Tax
Apr 30
Thursday
NYS-45 Q1 2026 Quarterly Combined Return 🔴 Quarterly
Q1 2026 NYS-45 combined quarterly return due April 30. Covers wages January–March. NY SUI taxable wage base is indexed annually (ties to NY Average Weekly Wage) — verify current wage base with NY DOL. Late filing penalty: greater of $50 or 10% of tax due.
NYS-45 / SUI
Apr 30
Thursday
NY DBL / PFL — Q1 Carrier Premium Remittance
Employers must remit NY Disability Benefits Law (DBL) and Paid Family Leave premiums to their carrier per the carrier’s billing cycle (often quarterly). Employee PFL contributions withheld from wages flow to the carrier; ensure remittance schedule aligns with withholding schedule.
NY PFL / DBL
May 2026
1 NY deadline
May 15
Friday
NY Income Tax Withholding — Monthly Deposit (April)
April NY withholding due. Ongoing monthly deposit obligation for most NY employers. Five-day / PrompTax depositors (high-volume) follow accelerated schedules.
NY Income Tax
June 2026
2 NY deadlines
Jun 30
Tuesday
NY Paid Sick Leave — Mid-Year Recordkeeping Audit
NY PSL records must be retained for 6 years. Mid-year is a good time to audit accrual records, confirm frontloading vs accrual method compliance, and ensure the “upon request” employee records disclosure is operational (NY DOL requires delivery within 3 business days).
Paid Sick Leave
Jun 30
Tuesday
NYC ESSTA — Mid-Year Compliance Check
NYC Earned Safe & Sick Time Act is more generous than state PSL for NYC-based employees. Review handbook language, required ESSTA notice distribution to new NYC hires, and safe-time use tracking (domestic violence / human trafficking protections).
NYC
July 2026
2 NY deadlines
Jul 31
Friday
NYS-45 Q2 2026 Quarterly Combined Return 🔴 Quarterly
Q2 2026 NYS-45 combined quarterly return due July 31. Covers wages April–June. If your Q2 wage reporting differs from payroll records, correct before filing — discrepancies surface on SUI rate calculations.
NYS-45 / SUI
Jul 15
Wednesday
Retail Worker Safety Act — Compliance Review
NY Retail Worker Safety Act requires retail employers with 10+ employees to maintain a workplace violence prevention policy and annual employee training. Employers with 500+ retail employees nationwide must provide silent response buttons (panic buttons) by 2027 — begin implementation planning now.
NY State
August 2026
1 NY deadline
Aug 31
Monday
NY Secure Choice Savings — Annual Compliance
NY employers with 10+ employees in-state that don’t offer a qualified retirement plan must facilitate employee enrollment in the NY Secure Choice Savings (auto-IRA) program. Review employee count, plan offerings, and facilitation status annually. Verify status at osc.state.ny.us.
NY State
September 2026
2 NY deadlines
Sep 30
Wednesday
NY PFL — 2027 Contribution Rate Announcement Window
The NY Department of Financial Services typically announces the upcoming year’s PFL employee contribution rate and maximum contribution in late summer / early fall. Monitor paidfamilyleave.ny.gov for the 2027 rate announcement so you can update payroll systems before January 1, 2027.
NY PFL
Sep 30
Wednesday
NY DBL / PFL — Annual Policy Renewal Review
Review your NY DBL and PFL carrier policy for coverage adequacy. Confirm coverage satisfies NY Workers’ Comp Board minimums. Employers with 50+ NY employees may consider self-funded PFL with WCB authorization. Renewal cycles vary by carrier — confirm your policy term.
NY PFL / DBL
October 2026
2 NY deadlines
Nov 2
Monday
NYS-45 Q3 2026 Quarterly Combined Return 🔴 Quarterly
Q3 2026 NYS-45 combined quarterly return. Standard deadline Oct 31 falls on Saturday, so deadline moves to Monday Nov 2. Covers wages July–September. Late filing penalty: greater of $50 or 10% of tax due.
NYS-45 / SUI
Oct 15
Thursday
NYC Automated Employment Decision Tools — Annual Bias Audit
NYC employers using AEDTs (algorithmic hiring or promotion tools) must conduct annual bias audits and publish summary results. Candidates must receive notice at least 10 business days before use. Review vendor compliance documentation and confirm internal notice process.
NYC
November 2026
2 NY deadlines
Nov 30
Monday
NY SUI Rate Notices — Review & Appeal Window
NY DOL mails experience-rated SUI rate notices for 2027 in late fall. Review for accuracy — incorrect benefit charges can be appealed within the window stated on the notice. Consistent protest of erroneous charges improves experience rating over time.
NYS-45 / SUI
Nov 30
Monday
NY WARN Act — 90-Day Notice Obligation
NY WARN requires 90 days’ advance notice (not 60 like federal) before qualifying plant closings, mass layoffs (25+ employees with 33% of workforce, or 250+), or reduced-hours events at employers with 50+ NY employees. If reductions are planned for early 2027, notice must go out now.
NY State
December / Year-End 2026
3 NY deadlines
Dec 1
Tuesday
NY PFL 2027 — Employee Notice & Payroll System Update
If NY DFS has published the 2027 PFL contribution rate, notify employees of the change and configure payroll to adjust deductions effective January 1, 2027. Required PFL poster and employee handbook statement should reflect updated rate.
NY PFL
Dec 31
Thursday
NY Records Retention — Year-End Archive
NY payroll records must be retained for 6 years (wage/hour), with some benefit records retained longer per federal rules. Archive completed I-9s, NY PSL accrual records, PFL claim documentation, and NYS-45 filings per retention schedule.
NY State
Feb 1, 2027
Prepare Now
NYS-45 Q4 2026 + Annual Reconciliation (Due Feb 1, 2027)
Q4 2026 NYS-45 covers October–December wages and includes the Annual Reconciliation (Part C). Standard deadline Jan 31, 2027 falls on Sunday, deadline moves to Feb 1. Begin year-end reconciliation now — NY wages reported on NYS-45 must match total W-2 NY wages.
NYS-45 / SUI
📋 NY Agency Sources
Compliance deadlines were retrieved from the following NY agencies:
- NY Dept. of Taxation & Finance
- NY Dept. of Labor
- NY Workers’ Comp Board (PFL/DBL)
- NY Div. of Human Rights
- NYC DCWP
💡 NY Employer Tip
The biggest NY compliance myth is that WTPA requires an annual January wage notice to all employees — that requirement was repealed in 2015. WTPA notices are required at hire and within 7 days of any change in pay rate, pay day, or allowances. Multi-state employers are often operating under outdated guidance. We help NY employers untangle these.
OTHER STATE CALENDARS
NY Key Framework (2026)
PFL rate, SUI wage base, and min wage adjust annually — verify with NY DFS/DOL.
NY Agency Resources
The New York agencies your HR and payroll teams need to know for 2026 compliance.
DTF
NY Dept. of Taxation & Finance
NY state income tax withholding, NYS-45 quarterly filings, corporate franchise tax (CT-3), and employer online services at tax.ny.gov.
DOL
NY Dept. of Labor
SUI contributions, wage/hour enforcement, Paid Sick Leave, NY WARN Act compliance, and the NY new hire registry at labor.ny.gov.
WCB
NY Workers' Comp Board
Administers PFL and DBL carrier compliance, self-insurance, and employer coverage requirements. PFL policy approvals and claim oversight.
DHR
NY Div. of Human Rights
Enforces NY Human Rights Law including sexual harassment prevention requirements, model training standards, and anti-discrimination protections.
DCP
NYC DCWP
Enforces NYC Earned Safe & Sick Time Act (ESSTA), NYC Pay Transparency Law, Fair Chance Act, and other NYC workplace laws for NYC-based employers.
New York Employer Benefits & HR Compliance
JS Benefits Group helps NY employers navigate PFL, DBL, PSL, and the full stack of NY and NYC compliance obligations — from group health design to annual training requirements.
⚠
Legal Disclaimer
The information on this page is for general informational purposes only and does not constitute legal, tax, or accounting advice. Deadlines and rates are subject to change. Consult qualified legal or accounting counsel before making compliance decisions specific to your organization. JS Benefits Group is not a law firm or accounting firm. Contact us for benefits and HR guidance specific to your company.
