NEW REQUIREMENTS FOR NYS-45

             The NYS-45 form (Quarterly Combined Withholdings, Wage Reporting and Unemployment Insurance Return) is a form which must be filed by New York State employers on a quarterly basis. 

            Previously, employers were required to report to New York State the name, social security number and gross wages paid to each of its employees who either reside or are employed in New York State.  Beginning with the third quarter of 2011, employers must also disclose whether dependent health insurance benefits are available to employees.     

            In addition, employers will now be required to report whether dependent health insurance benefits are available to a newly hired employee and, if so, the date that the employee qualifies for such benefits.  This new information must be reported on Form IT-2104 (Employee’s Whitholding Allowance Certificate) or Form IT-2104-E (Certificate of Exemption from Withholding)

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