New York employer tax table (2026 planning)
| Tax | Rate | Wage base | Paid by |
|---|---|---|---|
| Social Security (employer) | 6.200% | $184,500 | Employer |
| Medicare (employer) | 1.450% | No wage base | Employer |
| FUTA (net after credit) | 0.600% | $7,000 | Employer |
| New York SUTA (new employer) | 4.100% | $17,600 | Employer |
4.025% UI + 0.075% re-employment services fund = 4.1%. Source names: IRS Publication 15-A (2026), IRS Form 940 instructions, and the New York UI agency summary used in our dual-source check. Outbound agency links omitted on purpose.
FAQ
What employer payroll taxes apply in New York?
Employers pay federal Social Security, Medicare, and FUTA, plus New York UI. The new-employer planning rate used here is 4.1% (UI plus re-employment services fund) on the first $17,600.
Does this include NYC local taxes?
No. Local add-ons and income-tax withholding are out of scope. Figures are statewide employer payroll planning rates.
Is this a New York paycheck calculator?
No. It estimates employer cost and employer payroll taxes, not take-home pay.
How do wage bases work?
When annual wages exceed a tax wage base, that tax stops accruing. Results label “wage base hit” when applicable.