HOUSEHOLD Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100)
Description of unemployment insurance for household employersOverview
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 Household (Domestic) employers are those who employ persons in personal or domestic services in their home or homes within New York. General Household (Domestic) employers are liable on the first day of the calendar quarter they pay remuneration of $500 or more.
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.
General Household (Domestic) employers are those who employ persons in personal or domestic services in their home or homes within New York. General Household (Domestic) employers are liable on the first day of the calendar quarter they pay remuneration of $500 or more.
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.How to Apply
• Household Employers of Domestic Services - you can now register online through New York Business Express (NYBE). Select Apply Online below.
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.
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
| Average Processing Time: | 5 Days |
|---|---|
| Term/Duration: | One-time |
| Renewable: | No |
| Automatically Sent: | No |
Additional Info
1. The agency has an appeal process to dispute determinations issued.Links
- Unemployment Insurance Benefits - An Employer Guide
- Household Employers Guide for Unemployment
- NYS Unemployment Insurance Law
- Department of Taxation and Finance Online Services Center
- NYS-45 Instructions
- NYS Taxation and Finance's Publication NYS-50, Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
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