- 2 -
|
Page 2 of 5 Publication 911 (6/20)
Print files are not acceptable. Money amounts
Data must be recorded in uppercase letters only. – All money fields are strictly numeric.
A properly composed file contains the following records in – Include dollars and cents with the decimal point assumed. Do
sequence: not use any punctuation in any field.
– Record RA – Transmitter record – Right-justify and zero-fill all money fields.
– Record RE – Employer/payer record
– In a money field that is not applicable, enter zeros.
– Record RS (36) – State employee record
– Record RU – Total record – Negative money amounts are not acceptable.
– Record RF – Final record (occurs only once after – High-order signed fields are not acceptable.
all employer/payer records)
– In general, state quarterly UI remuneration must include wages
Repeat records RE and RU for each employer in the file. that are subject to Article 18 of the Labor Law. These wages
are the basis for claims for unemployment insurance benefits in
Note: only RS records containing a value of 36 in the State Code New York State.
field (locations 3 and 4) will be processed for New York State
purposes. – In general, Gross federal wages subject to withholding is the
amount of wages subject to withholding tax.
The employer identifying number in New York State is primarily
the federal EIN with two exceptions: – Total tax withheld is the sum of taxes withheld for New York
– temporary nine-character numbers beginning with TF are used State, New York City, and the city of Yonkers.
until the federal EIN is assigned; and Employee/payee name formats – Left-justify the name, in
– decentralized employers may apply for a location suffix to their uppercase only, and list the first name first. Separate all segments
federal EIN. of the name, including each initial, by blanks.
Wage reports – Beginning with tax year 2019, if the Connect parts of a compound surname by a hyphen. Do not use
employee/payee does not have any gross wages covered by a blank to separate single letter prefixes (such as O or D) from the
unemployment insurance in New York State, gross federal wages rest of the surname; they may be separated by an apostrophe or
or distribution subject to withholding, and New York State, New be contiguous with the rest of the name. Do not use commas to
York City, and Yonkers tax withheld in the calendar quarter you are separate names. Connect last name suffixes (such as Jr,Sr , or
reporting the employee/payee should not be reported. MD) to the last name with a hyphen.
If the employee/payee did not have any gross wages covered by If you have questions regarding technical specifications, call
unemployment insurance, or if the employee is not covered by 518-457-7105.
unemployment insurance in New York State in the quarter you
are reporting, the UI remuneration paid this quarter field should
be zero-filled. However, if the employee/payee had gross federal
wages or distribution subject to withholding and New York State,
New York City, and Yonkers tax withheld in that quarter you are
required to report those amounts for each employee/payee paid
during the quarter.
For tax year 2018 and prior, if the employee/payee does not have
any gross wages covered by unemployment insurance in New York
State during quarters one, two, or three, then that employee/payee
should not be reported for those quarters. The fourth quarter
submission requires reporting of the total gross federal wages or
distribution subject to withholding and total New York State, New
York City, and Yonkers tax withheld for all employees/payees for
all quarters during the year. If the employee/payee did not have
any gross wages covered by unemployment insurance in the
fourth quarter, or if the employee is not covered by unemployment
insurance in New York State, the UI remuneration paid this quarter
field should be zero-filled.
Employers who are liable under the Federal Unemployment Tax Act
(FUTA) must include a separate employee record, for any employee
receiving these payments, reporting payments of severance pay
and the first six months of sick pay. This additional employee record
must be identified by entering a letter O for other types of wages at
position 243 of the RS record. Specific details related to these types
of other wages are available in Publication NYS-50.
All Gross federal wages subject to withholding and Total New York
State, New York City, and Yonkers tax withheld must be reported in
the RS employee record containing regular wages (that is, with the
letter W in position 243).
|