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Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting for Business Employer (NYS 100)

Description of unemployment insurance for business employers

AVERAGE PROCESSING TIME

5 Days

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Overview

Unemployment Insurance benefits provide temporary income for eligible workers who become unemployed through no fault of their own and have sufficient work and wages in covered employment. The NYS Unemployment Insurance Law requires employers to pay contributions on the wages paid to their employees. It also provides for the payment of unemployment insurance benefits to eligible claimants. The NYS Department of Labor's Unemployment Insurance Division determines if a business is liable for unemployment insurance as well as whether an unemployed worker qualifies for unemployment.

General Business employers are those who employ persons in any type of business except household (domestic), non-profit organizations, governmental entities, Indian tribes or agricultural. General business employers are liable on the first day of the calendar quarter they pay remuneration of $300 or more or the day they obtain any or all of the business of a liable employer.

You must complete an employer registration form for us to decide if you are liable under the New York State Unemployment Insurance law.

After registration, each liable employer is assigned an eight-digit employer registration number. This registration number should be used on all correspondence, quarterly returns and payments sent to the NYS Department of Labor.

Prerequisites

1. Federal Employer Identification Number: Prior to obtaining an Employer Registration Number from the NYS Department of Labor, 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.

Requirements

1. A Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return (NYS-45) must be filed if liable for unemployment insurance. You must file and pay your NYS-45 electronically.
2. Liable employers receive a poster entitled "Notice to Employees" that tells employees their jobs may be covered for unemployment insurance. The poster must be displayed at each business location, where employees can easily see it.

How to Apply

• Business employers, you can now register online through New York Business Express (NYBE). Select Apply Online below.

• Household Employers of Domestic Services, click here for our online registration form.

NOTE: Online registration service is not available to Agricultural Employers, Non-Profit Employers, Governmental Employers and Indian Tribes at this time. Download the appropriate form found at the Department of Labor website.

If you have any questions about these registration forms, call (888) 899-8810.

Duration & Processing

Additional Info

1. The agency has an appeal process to dispute determinations issued.

For additional information/Sponsor Agency:

Labor, Department of

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