Registering for Unemployment Insurance
On Monday, December 3, 2012, the way you access your Department of Labor Unemployment Insurance online account will change. Read more about this change.
We require an employer to register for Unemployment Insurance when they meet the conditions for Unemployment Insurance liability. The conditions for liability differ for the following types of businesses.
Choose your business type to see liability conditions.
General Business Employers
General business employers are liable on:
- The first day of the calendar quarter you pay remuneration of $300 or more, - or -
- The day you obtain any or all of the business of a liable employer
Non-profit Employers
Non-profit employers are liable:
- On the first day of the calendar quarter you pay remuneration of $1,000 or more, - or -
- As of the first day of the calendar year you employ four or more workers on at least one day in each of 20 different weeks during that year or the prior calendar year
Household Employers
Employers of household help are liable the first day of any calendar quarter you pay remuneration of $500 or more.
Agricultural Employers
Employers of agricultural labor are liable as of:
- The first day of the calendar year you employ ten or more workers in agricultural labor on at least one day in each of 20 different weeks during that year or the prior year - or -
- The first day of the calendar quarter you pay remuneration of $20,000 or more to agricultural labor workers - or -
- The first day of the calendar quarter you pay any remuneration to agricultural workers if you are liable in any other state under the Federal Unemployment Tax Act (FUTA) with respect to farm workers
A farm labor crew leader who provides and pays the farm crew to work in agricultural labor for another employer is the employer of the crew members if the crew leader:
- Meets any of the conditions of liability for agricultural employers - and -
- Holds a valid certificate of registration under the Federal Farm Labor Contractor Registration Act of 1963 - or -
- If most of the members of the crew operate or fix mechanized equipment the leader provides - and -
- Are not employees of the other employer
If the above conditions are not met:
- The crew leader is not liable - and -
- The crew members are employees of the farm operator
Government Employers
Government employers are liable the first day of the calendar quarter you pay remuneration to employees in covered employment. It does not matter how much remuneration you pay or the number of employees.
Indian Tribes
All Indian tribes, as defined in Section 3306(u) of FUTA, are liable under the New York State Unemployment Insurance Law the first day of the calendar quarter you pay remuneration to employees in covered employment. It does not matter how much remuneration you pay or the number of employees.
Before you Register
Before you register, you must obtain a Federal Employer Identification Number (FEIN) from the Internal Revenue Service (IRS). If you need a FEIN, you can download an application (Form SS4) or apply online at the IRS web site. You can also obtain an application by calling the IRS at (800) 829-3676.
How to Register as an Employer
You must complete an employer registration form for us to decide if you are liable under the New York State Unemployment Insurance Law.
To register online (Business Employers and Household Employers of Domestic Services only) go to our onlline registration page. This service is not available to Non-Profit Employers, Agricultural Employers, Governmental Employers and Indian Tribes at this time. These employers must use the appropriate form found below. If you do not qualify as a Domestic, Agricultural, Nonprofit, Governmental or Indian Tribe, please register as a General business employer.
If you have any questions about registration, call (888) 899-8810.
| Document | Description/Purpose | Download |
|---|---|---|
| NYS-100 -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Business or Household Employers |
Complete this form if you are a business employer or a household employer of domestic services, to register for Unemployment Insurance, withholding tax and wage reporting. |
Download |
| NYS-100N -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Non-Profit Employers | Complete this form if you are a non-profit employer, to register for Unemployment Insurance, withholding tax and wage reporting.. | Download |
| NYS-100A -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Agricultural Employers | Complete this form if you are an agricultural employer, to register for Unemployment Insurance, withholding tax and wage reporting. | Download |
| NYS-100G -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Governmental Entities | Completed by governmental employers to register for Unemployment Insurance, withholding tax and wage reporting. | Download |
| NYS-100IT -- Employer Registration Form for Unemployment Insurance, Withholding and Wage Reporting for Indian Tribes | Complete this form if you are an Indian Tribe, subdivision, subsidiary, or business enterprise wholly owned by such Indian Tribe, to register for Unemployment Insurance, withholding tax and wage reporting. | Download |
After you Have Registered
- We assign each liable employer an eight-digit employer registration number. Please use your registration number on all correspondence, quarterly returns and payments that you send to us.
- If you are liable for Unemployment Insurance, you must also submit a Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (Form NYS-45). File the NYS-45 online by visiting the Department of Taxation and Finance website or call (888) 899-8810 for a paper copy of this form.
- You will receive a poster Notice to Employees that tells your employees their jobs may be covered for unemployment insurance. (Household employers do not receive this poster.) You must display the poster at each of your business locations, where your employees can easily see it. Call (888) 899-8810 for more copies.
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