New York State Department of Labor
Unemployment Insurance Division
Notice of Unemployment Insurance Tax Rates
For liability beginning in 2010 or 2011, use the following
For liability beginning in 2009, use the following tax rates
tax rates to calculate the UI Contributions due. Enter the
to calculate the UI Contributions due. Enter the amount
amount due on line 4 of the “Quarterly Combined
due on line 4 of the “Quarterly Combined Withholding,
Withholding, Wage Reporting and Unemployment
Wage Reporting and Unemployment Insurance Return”
Insurance Return” (NYS-45).
(NYS-45).
For wages paid during:
For wages paid during:
2010 ........................ 4.025%
2009......................... 4.025%
2011 ......................... 4.025%
2010......................... 4.025%
2011......................... 4.725%
Tax rates include:
Tax rates include:
2010
2011
2009
2010
2011
Normal Rate
3.4%
3.4%
Normal Rate
3.4%
3.4%
4.1%
Subsidiary Rate
0.625%
0.625%
Subsidiary Rate
0.625%
0.625%
0.625%
UI Tax Rate
4.025%
4.025%
UI Tax Rate
4.025%
4.025%
4.725%
For liability beginning in 2008, use the following tax rates to calculate the UI
Contributions due. Enter the amount due on line 4 of the “Quarterly Combined
Withholding, Wage Reporting and Unemployment Insurance Return” (NYS-45):
For wages paid during:
2008 ………………... 4.025%
2009 ………………… 4.025%
2010 ………………… 4.725%
2011 ………………… 4.725%
Tax rates include:
2008
2009
2010
2011
Normal Rate
3.4%
3.4%
4.1%
4.1%
Subsidiary Rate
0.625%
0.625%
0.625%
0.625%
UI Tax Rate
4.025%
4.025%
4.725%
4.725%
Re-employment Service Fund (RSF)
Employers must contribute 0.075% of their quarterly taxable payroll to the RSF each
calendar quarter. Enter the RSF amount due on line 5 of the “Quarterly Combined
Withholding, Wage Reporting and Unemployment Insurance Return” (NYS-45).
● We do not credit RSF contributions to employers’ accounts or to the General
Account.
● RSF Contributions are not used as a credit toward payment due under the Federal
Unemployment Tax Act (FUTA).
More information is available on our web site Click “Forms and Publications” to get the “Experience Rating”
pamphlet (IA 318.12) or “Employer’s Guide to Unemployment Insurance, Wage Reporting and Withholding Tax” (NYS50).
You can now file your NYS-45 electronically through the Department of Taxation and Finance’s Online Tax Center. For more
information, visit the Online Tax Center at
IA 98 (01/11)