New York Form NYS-100

What Is Form NYS 100 New York State

Form NYS-100, known as New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting, serves as a registration mechanism for employers in New York. It is an essential document that allows newly established employers to register with the New York State Department of Labor.

Employers in New York State must file this form to report their status concerning unemployment insurance, income tax withholding, and wage reporting. When a business hires employees, acquires another business with employees, or becomes liable for unemployment contributions, form NYS-100 is the first step to compliance with state employment regulations.

When to Use New York Form NYS 100

Form NYS-100 should be used in the following situations:

• When you start a new business that will have employees.
• Upon acquiring an existing business that already has employees.
• If your business undergoes a change in organization, such as from a sole proprietorship to a corporation or partnership.
• When your business becomes subject to unemployment insurance contributions under New York State law. This typically happens after you pay wages of $300 or more in a calendar quarter.
• If your business must withhold personal income tax from employees' wages.
• Nonprofit organizations that become employers are also required to register.

How To Fill Out New York State Form NYS 100

Part A - Employer Information

Identify your employer type by selecting "Business" or "Household Employer or Domestic Services." If you are a business, you must complete parts A, B, D, and E. Only parts A, C, D, and E-1 are required if you are a Household Employer.

Part B - Liability Information (for Business Employers)

Specify the date your business operations began in New York State.

Record the date you first withheld New York State Income Tax from wages.

If you have workers who are not considered employees, mark yes and describe the services they perform.

Register for unemployment insurance only if applicable, and specify the quarter and year total remuneration that exceeds $300.

Enter the total number of covered employees you have.

Indicate if you're registering solely for withholding tax purposes.

If you acquired another employer’s business, provide details and if it was a partial or complete acquisition, along with the former owner’s details.

Note any changes in the legal entity and provide details of the previous entity.

Part C - Household Employer of Domestic Services (for Household Employers)

Specify the quarter and year you first paid total cash wages of $500 or more.

Indicate the total number of persons working in your home.

State whether you will withhold New York State income tax from these employees.

Part D - Required Addresses

Enter your mailing address where all correspondence will be sent.

If different, provide the physical location of your business.

Specify the location where your books and records are kept.

For Unemployment Insurance-specific correspondence, provide the agent's address if it differs from the business or mailing address.

Part E-Business Information (for Business Employers)

List all owners, partners, members, and corporate officers with their details, including names and social security numbers.

Indicate the number of New York State locations your company operates from, and provide detailed information about each location, including principal business activities.

Final Affirmation

Once all parts of the form are completed, review the information to ensure accuracy. Then, sign the form to affirm the provided information is correct. Include your official position, telephone number, and email address.