New York (NY) – 2019

New York

Minimum WageNew YorkFederal
Minimum Wage$11.10*$7.25
Minimum Cash Wage (Tipped Food Service Worker)$7.50*
Maximum Tip Credit (Tipped Food Service Worker)$3.60*
State Income TaxNew YorkFederal
Wage WithholdingTables
Supplemental Wage / Bonus Rate9.62%
Unemployment InsuranceNew YorkFederal
Maximum 2019 Taxable Earnings (Increased from $11,100 in 2018)$11,400
Employee 2019 DeductionNone
Employer 2019 Tax Rates (Includes 0.075% Re-employment Services Fund rate)0.6 – 7.9%
Standard 2019 New Employer Rate (Includes 0.075% Re-employment Services Fund rate)3.2%
Voluntary Contribution PermittedYes
Disability InsuranceNew YorkFederal
Employer ContributionDifference between benefit cost and employee contribution
Family Leave Insurance0.153% of an employee’s weekly wage, up to an annual maximum of $107.97
Employee Deduction (Up to $0.60 per week)0.50%

Federal (FED) – 2019

Minimum WageFederal
Youth Minimum Wage$4.25
Maximum Tip Credit$5.12
Minimum Cash Wage (Tipped Employee)$2.13
Minimum Wage$7.25
Medicare Rate1.45%
Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match)0.90%
Employee / Employer Tax Rate (Unchanged from 2018)1.45%
Maximum Taxable EarningsNo Limit
Employee / Employer Tax Rate (Unchanged from 2018)6.20%
Maximum Taxable Earnings (Increased from $128,400 in 2018)$132,900
Normal Net TaxNormal Net Tax
Maximum Credit5.40%
Percent of Taxable Wages6.00%
Maximum Taxable Earnings$7,000
Health Savings AccountsFederal
Catch-up Contribution Limit (Employee / Employer) (Unchanged from 2018)$1,000
Family Contribution Limit (Employee / Employer) (Increased from $6,900 in 2018)$7,000
Self-Only Contribution Limit (Employee / Employer) (Increased from $3,450 in 2018)$3,500
Supplemental Wage / Bonus RatesFederal
Pay over $1 Million (Unchanged from 2018)37%
Flat Rate Withholding Method (Unchanged from 2018)22%

New York State Resources

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