New York Payroll Tax Recordkeeping Requirements

In New York, every employer must establish, maintain and preserve weekly payroll records for not less than four years, including the following information for each employee: (1) name and address; (2) Social Security number; (3) number of hours worked daily and weekly, including the time of arrival and departure for employees working a split shift or spread of hours exceeding 10; (4) the amount of gross wages, job classification and wage rate; (5) deductions from gross wages; (6) any allowances claimed as part of the minimum wage rate; (7) money paid in cash; (8) student classification and school statement; and (9) for individuals working in an executive, administrative or professional capacity, total wages and the value of any allowances for each payroll period.