New York Unemployment Tax Rules

Coverage: Any business paying compensation to employees of at least $300 in any calendar quarter (liability beginning as of the first day of such quarter).

Rates: 0.9% — 8.9% (2006); 3.4% (2006 new employer)

Taxable Wage Limit: $8,500

Employee Withholding: None

Administration:

Unemployment Insurance Division
State Office Building Campus
Building 12, Suite 2001
Albany, New York 12240
Telephone: 518-457-5718; 212-266-5338