2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 5 - Withholding of Tax › 674 - Employer's Return and Payment of Withheld Taxes.

§  674.  Employer's return and payment of withheld taxes. (a) General.
Every employer required to deduct and withhold tax  under  this  article
shall file a withholding return and pay over to the tax commission or to
a  depositary designated by the tax commission, the taxes so required to
be deducted and withheld, as hereafter prescribed.
(1) If, after having made a payroll, an employer has been required  to
deduct  and  withhold,  but  has  not  paid over, a cumulative aggregate
amount of seven hundred  dollars  or  more  of  tax  during  a  calendar
quarter,  such  employer shall file a return and pay over the tax. If an
employer was required to remit a cumulative  aggregate  amount  of  less
than  fifteen  thousand  dollars  in withholding tax during the calendar
year which precedes the previous calendar year, the tax  shall  be  paid
over  on  or  before the fifth business day following the date of making
such a payroll. If an  employer  was  required  to  remit  a  cumulative
aggregate  amount  more  than  or  equal  to fifteen thousand dollars in
withholding tax during the calendar year  which  precedes  the  previous
calendar  year,  the  tax  shall  be  paid  over  on or before the third
business day following the date of making such a payroll. In the case of
an "educational organization" as defined in paragraph two of  subsection
(a)  of  section  nine  of  this  chapter or a "health care provider" as
defined in paragraph four of subsection (a)  of  section  nine  of  this
chapter,  the tax shall be paid over on or before the fifth business day
following the date of making such a payroll.
(2) If, at the close of any calendar quarter,  an  employer  has  been
required  to  deduct  and  withhold, but has not paid over, a cumulative
aggregate amount of less than seven hundred dollars of tax  during  such
calendar  quarter,  such  employer  shall  pay  over  the  tax  with the
quarterly  combined  withholding,  wage   reporting   and   unemployment
insurance return required to be filed for such quarter by paragraph four
of  this  subsection,  on  or  before  the  last date prescribed by such
paragraph for filing such return.
(3) If an employer makes more than one payroll  per  week,  then  such
employer  shall  determine  the  applicability of the rules described in
paragraphs one and two of this subsection measured by the  last  payroll
made  within  the  week by such employer; provided, however, that in any
week in which the end of a quarter occurs between the making of payrolls
by an employer, any tax required  to  be  deducted  and  withheld  in  a
payroll  or payrolls made during such week prior to or on the end of the
quarter shall be paid over. If an  employer  was  required  to  remit  a
cumulative  aggregate  amount  of  less than fifteen thousand dollars in
withholding tax during the calendar year  which  precedes  the  previous
calendar  year,  the  tax  shall  be  paid  over  on or before the fifth
business day following the date of  making  the  last  payroll  in  such
quarter.  If  an  employer  was required to remit a cumulative aggregate
amount more than or equal to fifteen thousand dollars in withholding tax
during the calendar year which precedes the previous calendar year,  the
tax shall be paid over on or before the third business day following the
date  of  making  the  last  payroll  in such quarter. In the case of an
"educational organization" as defined in paragraph two of subsection (a)
of section nine of this chapter or a "health care provider"  as  defined
in paragraph four of subsection (a) of section nine of this chapter, the
tax shall be paid over on or before the fifth business day following the
date  of making such a payroll. For purposes of this paragraph, the term
"week" shall mean the period Sunday through Saturday.
(4) (A) All employers described in paragraph one of subsection (a)  of
section  six  hundred  seventy-one  of  this part, including those whose
wages paid are not sufficient to require the withholding of tax from the
wages of any of their employees, all employers required to  provide  the

wage  reporting  information  for the employees described in subdivision
one of section one  hundred  seventy-one-a  of  this  chapter,  and  all
employers   liable  for  unemployment  insurance  contributions  or  for
payments  in  lieu of such contributions pursuant to article eighteen of
the labor  law,  shall  file  a  quarterly  combined  withholding,  wage
reporting  and  unemployment  insurance  return  detailing the preceding
calendar quarter's withholding tax  transactions,  such  quarter's  wage
reporting   information,   such   quarter's  withholding  reconciliation
information, such quarter's unemployment  insurance  contributions,  and
such  other  related  information  as  the  commissioner of taxation and
finance or the commissioner of labor, as applicable, may prescribe. Such
returns shall be filed no later than the last day of the month following
the last day of each calendar quarter.
(B) An employer shall, at the time prescribed by subparagraph  (A)  of
this  paragraph  for  filing  each  quarterly combined withholding, wage
reporting and unemployment insurance  return,  pay  over,  in  a  single
remittance,  the  unemployment  insurance  contributions  and  aggregate
withholding  taxes  required  to  be  paid  over   with   such   return.
Notwithstanding  any provision of law to the contrary, an overpayment of
unemployment insurance contributions or of aggregate  withholding  taxes
made  by  an  employer  with  the  quarterly  combined withholding, wage
reporting and unemployment insurance return for a calendar  quarter  may
be  only credited by such employer against such employer's liability for
unemployment insurance contributions  or  aggregate  withholding  taxes,
respectively.
(C)  The  provisions  of article eighteen of the labor law relating to
administration of the state's unemployment insurance program shall apply
to the department's duties under this chapter relating  to  unemployment
insurance information, contributions and payments.
(5)  The  tax commission may, if it believes such action necessary for
the protection of the revenues, require any employer to make such return
and pay to it the tax deducted and withheld at any time, or from time to
time.
(6) Each employer in the construction  classification  as  defined  in
section  one  hundred seventy-one-j of this chapter, shall submit to the
commissioner  quarterly,  with  such   employer's   quarterly   combined
withholding  and  wage  reporting  return,  information  relating to the
aggregate numbers of hours worked by all such employees of such employer
on a quarterly basis, and the geographic location or locations in  which
such  employees  worked  during  each quarter. Such information shall be
reported in such form as the commissioner shall prescribe.
(b) Deposit in trust for tax commission. Whenever any  employer  fails
to collect, truthfully account for, pay over the tax, or make returns of
the  tax  as  required  in  this section, the tax commission may serve a
notice requiring  such  employer  to  collect  the  taxes  which  become
collectible  after  service  of  such notice, to deposit such taxes in a
bank approved by the tax commission, in a separate account, in trust for
and payable to the tax commission, and to keep the amount of such tax in
such account until payment over to the tax commission. Such notice shall
remain in effect until a notice of cancellation is  served  by  the  tax
commission.