Employer payroll taxes in New York for 2026
On top of each paycheck, a New York employer pays these taxes. None of them come out of the employee's pay. On a $60,000 salary they add $5,353.60 a year, so the employee costs $65,353.60.
| Employer tax | Rate | Wages taxed |
|---|---|---|
| Social Security | 6.2% | First $184,500 |
| Medicare | 1.45% | No limit |
| Federal unemployment (FUTA) | 0.6% | First $7,000 |
| New York unemployment (SUTA) | 4.1% for new employers | First $17,600 |
New York unemployment tax (SUTA)
New York employers pay state unemployment tax on the first $17,600 of each employee's wages in 2026. A new employer starts at 4.1%, and experienced employers pay from 1.7% to 9.5% depending on their layoff history.
New employers pay 4.1%, which includes the 0.075% Re-employment Service Fund.
New York employers must also carry disability insurance (DBL). It is an insurance premium, not a set rate, so the calculator leaves it out. Employees can be charged up to 60 cents a week toward it.
What an employee costs in New York
Yearly employer taxes and total cost for a single filer paid every two weeks, at the new-employer unemployment rate, for an employer with 10 employees. Benefits and workers' compensation insurance are extra.
| Salary | Employer taxes | Total cost | Added to pay | Employee take-home |
|---|---|---|---|---|
| $30,000 | $3,058.60 | $33,059 | 10.2% | $25,068 |
| $40,000 | $3,823.60 | $43,824 | 9.6% | $32,520 |
| $50,000 | $4,588.60 | $54,589 | 9.2% | $39,972 |
| $60,000 | $5,353.60 | $65,354 | 8.9% | $47,424 |
| $75,000 | $6,501.10 | $81,501 | 8.7% | $57,752 |
| $100,000 | $8,413.60 | $108,414 | 8.4% | $73,842 |
| $125,000 | $10,326.10 | $135,326 | 8.3% | $89,605 |
| $150,000 | $12,238.60 | $162,239 | 8.2% | $104,810 |
Withholding from New York paychecks
From the employee's pay you withhold federal income tax under the W-4, 6.2% Social Security, 1.45% Medicare and New York income tax, along with NY disability insurance, NY paid family leave. Employees checking their own pay can use the New York paycheck calculator. Running a bonus? Use the bonus payroll calculator.
New York employer taxes compared with nearby states
The same $60,000 employee, at each state's new-employer unemployment rate. Of the states that border New York, Vermont has the lowest employer taxes.
| State | State unemployment | All employer taxes | Total cost |
|---|---|---|---|
| New York | $721.60 | $5,353.60 | $65,354 |
| Connecticut payroll calculator | $513.00 | $5,145.00 | $65,145 |
| Massachusetts payroll calculator | $371.40 | $5,003.40 | $65,003 |
| New Jersey payroll calculator | $1,478.40 | $6,110.40 | $66,110 |
| Pennsylvania payroll calculator | $382.20 | $5,014.20 | $65,014 |
| Vermont payroll calculator | $352.00 | $4,984.00 | $64,984 |
Sources
New York unemployment and program rates come from the state's own 2026 figures: dol.ny.gov, dol.ny.gov, dol.ny.gov. Federal figures follow IRS Publication 15 and Publication 15-T. See how we calculate for the withholding method.