Find detailed information on essential aspects of New York’s payroll tax rates, including minimum wage, state income tax rates, and important unemployment insurance information.

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Since 1938, the United States has had a federally-mandated minimum wage—currently $7.25 per hour. Some states and cities, however, have their own, higher minimums that employers are required to follow.

The rates for regular and tipped employees are on the right. Keep in mind that your specific city may have a higher minimum wage in place.

Note that “maximum tip credit” refers to the difference between the regular and tipped minimum wages. If an employee’s hourly tips fall under this amount, the employer may be required to compensate them. State laws on this vary.

If you live in the U.S., there’s a good chance you don’t just pay federal income taxes—over forty states impose income taxes on individuals as well. On top of those state taxes, many city governments levy their own.

The way income taxes are calculated vary widely from state to state. Some have a single rate that applies to all taxable income, but most have multiple rates and brackets. Supplement this guide by visiting your state’s tax or finance website.

Unemployment Insurance is funded jointly through both federal and state payroll taxes. State unemployment insurance (SUI) rates vary from employer to employer. Keep in mind that your state labor department should mail your business’s specific rate to you each year.

Note that some states allow businesses to make a voluntary contribution to their unemployment tax account in order to reduce their rate the following year.

You can find a rundown of state-by-state rates and maximums on the right.

New York Minimum Wage

Minimum Wage $15 - New York City: $16
Minimum Wage (tipped employees) $5
Maximum Tip Credit $5

New York State Income Tax

State Withholding Tax Bracket more details
Supplemental Wage Rate 9.62%

SINGLE

Tax Bracket	Tax rate
$0+	4%
$8,500+	4.5%
$11,700+	5.25%
$13,900+	5.9%
$21,400+	6.21%
$80,650+	6.49%
$215,400+	6.85%
1,077,550+	8.82%

MARRIED FILING JOINTLY

Tax Bracket	Tax rate
$0+	4%
$17,150+	4.5%
$23,600+	5.25%
$27,900+	5.9%
$43,000+	6.09%
$161,550+	6.41%
$323,200+	6.85%
$2,155,350+	8.82%

MARRIED FILING JOINTLY

Maximum Taxable Earnings per year	$11,600
Employee Deduction	None
Employer Tax Rates (range)	0.525% to 7.825%
New Employer Rate	3.125%
Voluntary Contribution Permitted	Yes

The details provided on this page about New York’s payroll tax rates and minimum wage are for informational purposes only and do not contain or constitute tax or legal advice. You should not act on this information without seeking tax or legal professional counsel.

The rates for regular and tipped employees are on the right. Keep in mind that your specific city may have a higher minimum wage in place.

Note that some states allow businesses to make a voluntary contribution to their unemployment tax account in order to reduce their rate the following year.

You can find a rundown of state-by-state rates and maximums on the right.

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New York Payroll Tax Rates & Minimum Wage

Looking for payroll taxes by state?

New York Minimum Wage

New York State Income Tax

SINGLE

MARRIED FILING JOINTLY

MARRIED FILING JOINTLY