New York Pay Stub Requirements & Payroll Taxes

New York sets out, item by item, what a wage statement has to contain, and backs it with damages that accrue per working day. On top of that it runs two employee-funded insurance programs that appear as their own deduction lines — Paid Family Leave and Disability Benefits — and a progressive state income tax whose rates were reduced for 2026. This page summarizes the current, official requirements, with every figure linking back to the statute or state agency it comes from.

It's a general guide, not legal or tax advice. For your specific situation, check the source links below or talk to a licensed payroll, tax, or employment-law professional.

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Is a pay stub required in New York?

Yes. New York Labor Law § 195(3) requires an employer to furnish a statement with every payment of wages, listing each of the items below. Non-exempt employees must receive additional detail about rates and hours, and employers must keep matching payroll records for at least six years.

Required on every wage statement — New York Labor Law § 195(3):

The dates of work covered by that payment of wages
The name of the employee
The name of the employer
The address and phone number of the employer
The rate or rates of pay and the basis of that rate — whether by the hour, shift, day, week, salary, piece, commission or other
Gross wages
Deductions
Any allowances claimed as part of the minimum wage
Net wages
For non-exempt employees: the regular hourly rate or rates of pay, the overtime rate or rates of pay, the number of regular hours worked and the number of overtime hours worked
For piece-rate employees: the applicable piece rate or rates of pay and the number of pieces completed at each rate

Penalty for non-compliance (New York Labor Law § 198(1-d)): An employee who is not provided the required statements may recover damages of $250 for each work day that the violation occurred or continues to occur, up to a total of $5,000, together with costs and reasonable attorney's fees. A court may also grant injunctive and declaratory relief. The same remedies are available when the Commissioner of Labor brings the claim on the employee's behalf.

How often must employees be paid?

How often wages are due depends on the kind of work. Manual workers must be paid weekly, and not later than seven calendar days after the end of the week in which the wages were earned — a rule with no equivalent in most states, and the one New York employers most often get wrong. Clerical and other workers must be paid in accordance with the agreed terms of employment, but not less frequently than semi-monthly on regular pay days designated in advance. Commission salespersons must be paid at least once a month, by the last day of the month following the month in which the earnings were made. Railroad workers are paid on or before Thursday for wages earned in the seven-day period ending the previous Tuesday.

Source: New York Labor Law § 191

New York minimum wage

New York sets its minimum wage by region rather than one statewide figure, with downstate counties on a higher rate than the rest of the state. Both rates rose on January 1, 2026.

$17.00 per hour downstate; $16.00 per hour in the remainder of the state statewide, effective January 1, 2026The $17.00 rate covers New York City, Long Island (Nassau and Suffolk) and Westchester County. The $16.00 rate applies everywhere else in the state. Which rate applies is determined by where the work is performed, not by where the employer is based.

Fast food workers: $17.00 per hour in New York City and $16.00 per hour outside it for 2026 — the separate statewide fast food wage has now converged with the general minimum wage.
Tipped workers: separate cash wage and tip credit figures apply by region and industry; check the applicable Wage Order Summary before relying on the general rate.
From 2027 the minimum wage is scheduled to increase annually by the three-year moving average of the CPI-W for the Northeast Region, subject to an economic off-ramp.

Source: New York State — Minimum Wage

Overtime & double time

New York overtime follows the federal weekly standard. Unlike California, there is no daily overtime threshold and no seventh-consecutive-day rule, so a long single shift in New York carries no premium unless the week passes 40 hours.

Trigger	Pay rate
Daily overtime	No state daily overtime rule — hours beyond 8 in a day do not trigger overtime on their own.
Weekly overtime	1.5× the regular rate for hours worked beyond 40 in a single workweek.
7th consecutive workday	No state seventh-consecutive-day rule of the kind California applies.

Source: Fair Labor Standards Act, 29 U.S.C. § 207; NYS DOL wage orders

New York state income tax

New York's personal income tax is progressive, with nine brackets. The rates below are the schedule enacted for taxable years beginning after 2025 and before 2027 — that is, the 2026 tax year — and they are lower than in 2025: Chapter 59 of the Laws of 2025 reduced the rates across the lower and middle brackets. Rates apply to New York taxable income, not to gross wages. The table is the schedule for resident unmarried individuals (single) and married filing separately; other filing statuses use wider brackets at the same rates.

2026 schedule — resident unmarried individuals (single) and married filing separately

Taxable income	Rate
$0 – $8,500	3.90%
$8,500 – $11,700	4.40%
$11,700 – $13,900	5.15%
$13,900 – $80,650	5.40%
$80,650 – $215,400	5.90%
$215,400 – $1,077,550	6.85%
$1,077,550 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.30%
Over $25,000,000	10.90%

The statute states each bracket as a fixed amount plus a rate on the excess — for example, $586 plus 5.40% of the amount over $13,900 — so the marginal rates above are what apply to income within each band, not to the whole amount. Two further points matter on a pay stub: what your employer actually withholds comes from the Department's withholding tables (NYS-50-T-NYS, effective January 1, 2026), which build in recapture adjustments and therefore do not read like this schedule; and New York City and Yonkers residents owe a separate local income tax withheld on top of the state tax.

Source: New York Tax Law § 601(c)(1)(vii); NYS Dept. of Taxation and Finance, NYS-50-T-NYS (1/26)

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Paid sick leave

New York requires sick leave for nearly every private employee, with the amount — and whether it is paid — set by the size of the employer and, for the smallest employers, by their net income.

Rule	Detail
Accrual rate	At least 1 hour of sick leave for every 30 hours worked, accruing from the start of employment.
Minimum available per year	Employers with 100 or more employees: 56 hours of paid sick leave per year. Employers with 5 to 99 employees: 40 hours paid. Employers with 4 or fewer employees: 40 hours unpaid, unless the employer's net income exceeded $1 million in the previous tax year, in which case the 40 hours must be paid.
Accrual cap	Unused leave carries over to the following calendar year, but an employer may cap annual use at 56 hours (100+ employees) or 40 hours (fewer than 100).
Eligibility & carryover	Accrual begins at the commencement of employment. Separately, since January 1, 2025, employers must also provide 20 hours of paid prenatal personal leave per year, which is in addition to sick leave.

Paid out at termination?Not required. The statute is explicit that an employer is not required to pay an employee for unused sick leave on termination, resignation, retirement or other separation — the same is true of prenatal personal leave.

Source: New York Labor Law § 196-b

Final paycheck rules

New York sets one deadline for final wages, and it does not change with how the employment ended — there is no faster rule for a discharge the way California applies.

Situation	Final wages due
Fired or laid off	Wages are due not later than the regular pay day for the pay period during which the termination occurred.
Quits, resigns or retires (notice makes no difference)	Wages are due not later than the regular pay day for the pay period during which the employment ended — the same deadline that applies to a discharge.

Late final pay:New York has no waiting-time penalty that accrues a day's wages for each day of delay, as California does. Unpaid wages are pursued through a claim with the NYS Department of Labor or in court, where an employee may recover the wages owed along with liquidated damages, interest, costs and reasonable attorney's fees under Labor Law § 198. The separate $250-per-work-day damages above apply to the wage statement itself, not to late payment.

Source: New York Labor Law § 191(3)

Other New York payroll taxes employers should know

New York is one of the few states where an employee sees two state insurance deductions on the pay stub rather than one. Paid Family Leave and Disability Benefits are both funded by employee contributions and both have their own ceiling. State unemployment insurance is an employer tax and does not appear as an employee deduction.

Tax	Rate	Notes
Paid Family Leave (PFL) — employee deduction	0.432% of gross wages per pay period for 2026	Capped at an annual maximum employee contribution of $411.91, based on the New York State Average Weekly Wage of $1,833.63. Funds up to 12 weeks of leave paid at 67% of average weekly wage, to a maximum of $1,228.53 per week.
Disability Benefits (DBL) — employee deduction	0.5% of wages, but no more than $0.60 per week	The weekly cap is a flat sixty cents and is set by statute, so this line is small and nearly constant for most employees. The employer funds the balance of the cost of coverage.
State Unemployment Insurance (SUI) — employer only	Experience-rated; each employer's rate is assigned annually by the NYS Department of Labor	Not deducted from employee wages. Confirm your own assigned rate and the current taxable wage base on the annual rate notice from the NYS Department of Labor rather than from a published range.
New York City and Yonkers local income tax	Withheld separately from state tax, for residents of those cities	A New York City resident sees a city income tax line in addition to the state line; Yonkers applies its own resident surcharge and a smaller non-resident earnings tax. Neither is part of the state schedule above.

Source: NYS Paid Family Leave, 2026 updates; NYS Workers' Compensation Board, Disability Benefits

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Guides that go with this page

New York's rules decide what has to appear on the stub. These cover what the figures on it actually mean, wherever you work.

What a pay stub is, line by line — Every section of a stub and what each figure means.
Gross pay vs. net pay — Why the amount that reaches your bank is a quarter smaller than your salary.
When the deposit doesn't match the stub — Split deposits, garnishments and the gap between net pay and the amount in your account.
Contractors don't get a pay stub — What replaces one, and the 15.3% a 1099 worker pays instead.

Sources & references

Every figure on this page links back to the primary source below. State and federal payroll rules change — always confirm current-year figures directly with the agency before relying on exact dollar amounts.

Last checked: October 2026. See our editorial standards & sources for how these figures are verified.