NYS-45 Web File instructions

---

Instructions by page

• Questionnaire
• Employee or Payee Wage Reporting and Withholding Upload (upload employee data)
• Employee or Payee Wage Reporting and Withholding Information (manually enter employee data)
• Unemployment Insurance (UI) Information
• Unemployment Insurance (UI): Tax Due Details
• Withholding Tax (WT): Tax Due Details
• Pay From Bank Account

Questionnaire

Filing information

Indicate the year and quarter you are filing this return for. If this is an amended return, you will indicate that in the Filing details section.

Filing details

Are you amending?

If you are amending a previously filed return, answer Yes to this question.

You will use this application to submit a complete, new filing—including all return parts and all employee records, not just the changes—to avoid processing delays and penalties. If you electronically filed your original return, your original information will prepopulate on each page.

Wage reporting filing option

To provide your employee wage reporting data (Part C), you may choose to:

• browse and upload files with wage reporting data for an unlimited number of employees, or
• manually enter up to 1,000 lines of employee wage reporting data.

If you prefer to upload, select Upload file from the drop-down, then indicate which type of file you will upload. For details about format options, see Employee or Payee Wage Reporting and Withholding Upload.

If you plan to manually enter data, select Manual entry, then indicate the number of employees you are reporting. If you previously filed using this application, you may choose to load employee data from the previous return. For details on manual entry, skip to Employee or Payee Wage Reporting and Withholding Information.

Employee or Payee Wage Reporting and Withholding Upload

Important: While at any point you may save and exit this filing to resume later, uploaded wage information will save for only seven calendar days.

Two options are available to upload your Part C employee wage and withholding data using the NYS-45 Web File application. The Web application will accept files with .csv, .zip, .txt, or .rpt extensions. 

For an explanation of a specific field, see Form NYS-45-I. 

Employee or Payee Wage Reporting and Withholding Information

Reminder: Select Calculate at the bottom of the Employee or Payee Wage Reporting and Withholding Information page at regular intervals of less than 30 minutes to avoid timing out and losing your data.

If you previously filed using this application, you may select Load Employees from Previous Filing to load employee data from the previous return.

Employee or payee wage reporting and withholding information

Social Security number

Carefully enter each employee's nine-digit Social Security number or Individual Temporary Identification Number (ITIN) from the IRS. If you do not know the employee's Social Security number or ITIN, or they do not have one, enter nine zeros. When you have this information, you must file an amended return to correct the Social Security number.

Your employee can apply for a Social Security card by completing federal Form SS-5, Application for a Social Security Card. For information, visit Social Security number & card.

Total UI remuneration paid this quarter ($)

Enter the total UI remuneration paid to each employee this quarter. Include:

• all wages paid this quarter prior to any deductions and without regard to the UI wage base, and
• if you are an employer who is liable under Federal Unemployment Tax Act (FUTA), payments of severance pay and the first six months of sick pay.

For more information, including about FUTA and to find this year's UI wage base, see Form NYS-45-I. 

Remuneration includes salaries, cash wages, tips, commissions, bonuses, and the reasonable value of board, rent, housing, lodging or similar advantage. Payments to corporate officers for services rendered are remuneration regardless of their stock ownership and regardless of how the payments are treated under subchapter S of the Internal Revenue Code (IRC) or any other tax law. Remuneration is considered paid on the date the payment is made.

The following payments are excluded from remuneration:

1. Payments made by a sole proprietorship to the sole proprietor, to their spouse or minor (under 21) child, and payments made by a partnership to the partners.
2. * Any payment made under a plan or system providing for retirement, sickness or accident disability, or medical or hospital expenses for an employee or an employee’s dependents, including amounts paid for insurance, annuities, or into a fund to provide for the payments.
3. Payments made by an employer, without payroll deductions, of taxes required from employees under the Social Security Act.
4. Insurance or annuity payments to an employee for retirement.
5. Payments made to an employee on account of sickness or accident disability after six complete calendar months following the month in which the employee last worked.
6. Payments from or to a trust described in IRC § 401(a) that is exempt from tax under IRC § 501(a).
7. Payments made to an employee, except vacation or sick pay, beginning with the month following the employee's 65th birthday, for any period in which the employee did not actually work.
8. * Dismissal payments (does not apply to earned vacation payments).
9. * Compensation paid to daytime students in elementary and secondary schools who work for other than nonprofit organizations or governmental or Native American tribal entities. This includes payments for working during vacation periods and holidays.
10. For household employers - payments to babysitters under 18 years of age.
11. Payments made by certain organized camps for services of a student who is enrolled full-time in an educational institution.

*Some of the payments listed above as exclusions are subject to FUTA and you must report them to New York if you are subject to FUTA. For more information, see Form NYS-45-I.

Wage type

If you are reporting regular wages for your employee, select Regular wages.

If you are reporting other wages, select Other from the drop-down. Other wages include earnings such as dismissal or severance payments and the first six months of sick pay benefits. Other wages also include pension and annuity distributions (reported on federal Form 1099-R) and gambling winnings if you withheld New York State, New York City, or Yonkers income tax. For more information on other wages, see Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax.

If you are reporting both Regular wages and Other wages for one employee, enter the employee twice, once to report regular wages and once to report other wages.  

Gross federal wages or distribution ($)

Enter the federal gross wages or other payments subject to withholding, prior to any allocation, paid to each individual employed at any time during the calendar quarter.

For governmental employees, also include any taxable 414(h) retirement contributions and any IRC § 125 amounts from a New York City flexible benefits program.

In the case of an annuity, enter the total gross distribution for the quarter. 

New York State tax withheld ($), New York City tax withheld ($), and Yonkers tax withheld ($)

Separately report New York State, New York City, and Yonkers tax withheld for each employee. Report withholding only for the quarter you are filing for.

Unemployment Insurance (UI) Information

UI employer registration number

If you do not know your UI registration number, visit the New York State Department of Labor, Unemployment Insurance Division website at Unemployment Insurance Information for Employers and the New York State Business Express website at Business Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (NYS 100).

UI information

Total remuneration paid this quarter ($):

This amount is the total of all remuneration paid to all employees during this quarter (full or part-time, permanent, or casual), including amounts in excess of the UI wage base per year.

Previously reported total remuneration paid this quarter ($): (only displays if amending)

Enter the amount of total remuneration paid you previously reported for this quarter. If you filed your previous return using this application, we populated this amount for you.

Correct amount of total remuneration paid this quarter ($): (only displays if amending)

This field shows the total of all remuneration paid to all employees during this quarter (full or part-time, permanent, or casual), including amounts in excess of the UI wage base per year, based on the updated employee wage reporting and withholding information you provided.

Remuneration paid this quarter in excess of the UI wage base since January 1 ($):

To calculate the amount of excess wages for each individual employee, use the following worksheet. When finished, add the excess amounts for each employee and enter the total in this field.

Previously reported remuneration paid in excess ($): (only displays if amending)

Enter the amount of excess remuneration paid to all employees during this quarter (full or part-time, permanent, or casual) that you previously reported. If you filed your previous return using this application, we populated this amount for you.

Correct amount of remuneration paid in excess ($): (only displays if amending)

Use the worksheet above to calculate the amount of excess wages for each individual employee. When finished, add the excess amounts for each employee and enter the total in this field.

UI rate

Enter the correct UI rate for this quarter. When finished, select Calculate to determine UI contributions due.

The UI rate is the combination of the normal and subsidiary rate, as showing on your UI rate notice. For example, a normal rate of 3.4% and subsidiary rate of 0.625% would equal a UI rate of 4.025%.

If your account does not have a UI rate on record for this period, your rate will populate by default to 9.825% for the UI rate and 0.075% for the re-employment service fund rate, for a total of 9.9%. If your assigned rate is lower than the default rate, we will credit any excess payments you made to your account.

Example: If you report $10,000 in wages subject to contribution and the auto-populated rate is 9.9%, you would owe $990.00 in contributions. If your rate is later determined to be 4.1%, you would owe $410.00 in contributions due. If you paid $990.00, then $410.00 of that payment will be applied to the contributions due. The remaining $580.00 will be applied to other outstanding liabilities due or used as a credit towards future contributions due.

You may enter a lower rate, but if your assigned rate is higher than the rate you enter, your account will be underpaid. We will bill you for any underpayments remaining on your account with interest at the rate of 12% per year from the due date of the return to the date paid.

Example: If you report $10,000 in wages subject to contribution and enter 4.1% instead of the higher 9.9% auto-populated rate, you would owe $410.00 in contributions due. If your rate is later determined to be 6.1%, you would owe $610.00. If you paid $410.00, it would be applied to the $610.00 in contributions due, creating a $200.00 underpayment that remains due. This amount will be billed to you with interest at the rate of 12% per year from the due date of the return to the date paid.

Previously reported UI rate (%): (only displays if amending)

Enter the UI rate (%) you previously reported for this quarter to calculate UI contributions due. If you filed your previous return using this application, we populated this amount for you.

Corrected UI rate (%): (only displays if amending)

Enter the correct UI rate (%) for this quarter to calculate UI contributions due.

Unemployment Insurance (UI): Tax Due Details

Overpayment information

This field will display only if you overpaid your UI. We will apply the overpayment to any outstanding liabilities first, then refund any remaining balance. 

You cannot apply your overpayment of UI to withholding tax amounts due.

Withholding Tax (WT): Tax Due Details page

Overpayment information

This field will display only if you overpaid your withholding tax. We will apply this overpayment to any outstanding liabilities first, then you may choose to receive a refund or credit the remaining balance to the next quarter.

You cannot apply your overpayment of withholding tax to UI amounts due.

Important: You cannot request a credit across tax years. If this is your fourth quarter return and you have an overpayment, we will automatically send you a refund.

Pay from Bank Account

You must make one payment for withholding tax and one for unemployment insurance. For each transaction, you must pay directly from your bank account (ACH debit). You may choose to use different financial institutions for each transaction.