HOUSEHOLD Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100)Description of unemployment insurance for household employers
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.
Prerequisites1. 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.
Requirements1. 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
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|