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Page 2 of 6 Publication 69 (3/19)
Section 5 – Submission requirements paid this quarterfieldshouldbezero-filled.However,ifthe
Employers/payers submitting data via upload must not employee/payee had gross federal wages or distribution
send the same data on paper. Agents reporting for one or subject to withholding and New York State, New York City,
more employers/payers must advise those employers not to and Yonkers tax withheld in that quarter, you are required to
submitseparatereportstothe TaxDepartment.Onlyonefile report those amounts for each employee/payee paid during
is permitted. the quarter.
The due dates for the employee wage reporting and For tax year 2018 and prior, if the employee/payee does
withholding data are: not have any gross wages covered by unemployment
insurance in New York State during quarters one, two, or
Quarter Due date* three, then that employee/payee should not be reported
January 1 to March 31 April 30 for those quarters. The fourth quarter submission requires
April 1 to June 30 July 31 reporting of the total gross federal wages or distribution
July 1 to September 30 October 31 subject to withholding and total New York State, New York
October 1 to December 31 January 31 City, and Yonkers tax withheld for all employees/payees
* When the actual due date falls on a Saturday, Sunday, or for all quarters during the year. If the employee/payee
legalholiday,New YorkState TaxLawpermitsyoutofile did not have any gross wages covered by unemployment
on the next business day. insurance in the fourth quarter, or if the employee is not
covered by unemployment insurance in New York State, the
UI remuneration paid this quarterfieldshouldbezero-filled.
Section 6 – Technical specifications
Alldatarecordsmusthaveafixedlengthof128bytes. Employers who are liable under the Federal Unemployment
Deviations from the prescribed format are not acceptable. Tax Act (FUTA) must include a separate employee record
for any employee receiving payments of severance pay and
Multi-volume media are not acceptable. Data can thefirstsixmonthsofsickpay. Thisadditionalemployee
be compressed and/or zipped as needed. A properly recordmustbeidentifiedbyenteringaletter O for other
composedfilebeginswithaCode1A recordandendswitha typesofwagesatposition43ofthe1Wrecord.Specific
Code 1F record. details related to these types of other wages are available in
Transmitters for multiple employers must use consolidated Publication NYS-50.
files,ratherthanaseparatefileforeachemployerorclientof All gross federal wages or distribution subject to withholding
the transmitter. Submissions that include multiple employers and total New York State, New York City, and Yonkers
must be sorted in ascending EIN order. tax withheld must be reported in the 1W employee record
Printfilesarenotacceptable. containing regular wages (that is, with the letter Win
position 43).
Data must be recorded in uppercase letters only.
File composition – Aproperlycomposedfilecontainsthe Money amounts
following records in sequence. –Allmoneyfieldsarestrictlynumeric(exception:for
an amended record, enter spaces in positions 45
Record 1A Transmitter record through 57 and an inXposition 58 of record 1W).
Record 1E Employer/payer record
Record 1W Employee/payee records – Include dollars and cents with the decimal point assumed.
Record 1T Total record Donotuseanypunctuationinanymoneyfield.
Record 1F Final record (only occurs once after all
–Right-justifyandzero-fillallmoneyfields.
employer/payer records)
–Inamoneyfieldthatisnotapplicable,enterzeros.
Repeat records 1E, 1W, and 1T for each employer on the
file. – Negative (credit) money amounts are not acceptable.
The employer identifying number in New York State is –High-ordersignedfieldsarenotacceptable.
primarily the federal EIN with two exceptions:
– In general, UI remuneration paid this quarter must
– temporary nine-character numbers beginning with TF are include wages that are subject to Labor Law Article 18.
used until the federal EIN is assigned; and These wages are the basis for claims for unemployment
–decentralizedemployersmayapplyforalocationsuffixto insurancebenefitsinNew YorkState.
their federal EIN.
– In general, gross federal wages subject to withholding is
Wage reports– Beginning with tax year 2019, if the the amount of wages that are subject to withholding tax.
employee/payee does not have any gross wages covered
by unemployment insurance in New York State, gross – Total tax withheld is the sum of taxes withheld for
federal wages or distribution subject to withholding, and New York State, New York City, and the city of Yonkers.
New York State, New York City, and Yonkers tax withheld in Employee/payee name formats – Left-justify the name,
the calendar quarter you are reporting, the employee/payee inuppercaseonly,andlistthelastnamefirst.Separateall
should not be reported. segments of the name, including each initial, by blanks.
If the employee/payee did not have any gross wages Connect parts of a compound surname by a hyphen.
covered by unemployment insurance or if the employee Donotuseablanktoseparatesingleletterprefixes
is not covered by unemployment insurance in New York (such as Oor D) from the rest of the surname; they may be
State in the quarter you are reporting, the UI remuneration separated by an apostrophe or be contiguous with the rest of
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