New York Pay Stub,
Paycheck & Tax Guide
Everything you need to know about New York payroll requirements, paycheck withholding, income tax and sales tax — all in one place.
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New York payroll can change based on both statewide rules and the employee's location. Employers must provide a wage statement each time an employee is paid while state withholding, New York City tax, Yonkers tax and Paid Family Leave can add different layers to the payroll calculation.
Every Payday Comes With a New York Wage Statement
New York requires workers to receive a wage statement each time they are paid. For a typical nonexempt hourly employee, the statement should make the earnings calculation clear by showing gross wages, net wages, deductions, hours worked and the applicable rate or rates of pay.
- Employee and employer identifying information required by the wage statement rules
- Pay period dates
- Rate or rates of pay and the basis of pay
- Hours worked when applicable
- Gross wages
- Itemized deductions
- Allowances or credits when applicable
- Net wages
Businesses that already have verified payroll inputs can organize those details with a New York wage statement generator.
New York Withholding Has State and Local Layers
New York State withholding tables changed for payrolls made on or after January 1, 2026 to reflect reductions in certain personal income tax rates. Employers should use the 2026 New York State withholding tables rather than reusing an older year's payroll settings.
Location also matters. New York City has separate resident withholding tables while Yonkers has resident and nonresident withholding methods. The state says the New York City wage bracket tables and exact calculation methods did not change for 2026, while New York State and Yonkers withholding were updated.
A full discussion of brackets, withholding allowances and residency belongs in the New York income tax guide.
Paid Family Leave Adds a 2026 Payroll Deduction
New York Paid Family Leave may be funded through employee payroll deductions. For 2026, the employee contribution rate is 0.432 percent of gross wages per pay period with a maximum annual contribution of $411.91.
The deduction is separate from federal income tax, Social Security, Medicare and New York income tax. Employers should identify the applicable payroll components clearly so workers can see why net pay differs from gross pay.
The Same Salary Can Produce Different Net Pay Across New York
Two workers with the same salary can receive different take-home pay because local withholding, Form IT-2104 information, benefit elections, additional withholding and other authorized deductions can differ.
To model those differences before preparing the final wage statement, use the New York paycheck calculator with the employee's actual pay frequency and location details.
Payroll and Sales Tax Follow Different Rules
New York sales tax should not appear as an employee payroll deduction. The statewide Sales and Use Tax rate is 4 percent then local rates can apply based on the jurisdiction. Certain transactions in the Metropolitan Commuter Transportation District can also involve an additional rate.
For customer transactions, the New York sales tax guide is the better place to review state and local rate concepts without mixing them into payroll.
A Pay Stub Should Match the Payroll Records Behind It
A wage statement is useful because it gives the employee a readable summary of the pay period. It should still be supported by accurate time, wage, tax and deduction records maintained by the employer.
When the payroll review is complete, you can create online paystub records from genuine employer, employee, earnings and deduction information. Review the figures before generation so the document matches the actual payroll activity.
Online PayStub is intended for lawful payroll, business and recordkeeping use. It should not be used to fabricate employment, inflate compensation, alter payment history or create a document intended to deceive another party.
Frequently Asked Questions
Does New York require a pay stub every time an employee is paid?
Yes. New York requires a wage statement each time an employee is paid. The statement must provide the wage and deduction information required for the employee's pay arrangement.
Did New York withholding change in 2026?
Yes. New York State withholding tables were revised for payrolls made on or after January 1, 2026. Yonkers withholding methods were also updated. New York City wage bracket tables and exact calculation methods did not change for 2026.
What is the New York Paid Family Leave payroll deduction for 2026?
The 2026 employee contribution rate is 0.432 percent of gross wages per pay period. The maximum annual employee contribution is $411.91.
Can New York City or Yonkers taxes affect a paycheck?
Yes. New York City resident withholding and Yonkers resident or nonresident withholding can apply in addition to New York State withholding depending on the employee's circumstances.
Is New York sales tax deducted from wages?
No. Sales tax applies to taxable customer transactions. Payroll withholding applies to employee compensation, so the two systems should be handled separately.