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New York Pay Stubs: Requirements and Taxes

What New York employers and employees should know about pay stubs. New York City has its own income tax, making NYC pay stubs show three levels of tax withholding.

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New York Pay Stub Requirements

New York Labor Law Section 195 requires employers to provide a written statement of wages (pay stub) to employees each pay period. The stub must include: regular and overtime hours, gross wages, deductions, net wages, and the applicable pay rates. Failure to comply can result in civil penalties.

Legal note: StubEasy generates pay stub documents for record-keeping purposes. You are responsible for ensuring your payroll records comply with New York law and applicable federal requirements. Consult a licensed payroll provider or employment attorney for compliance guidance.
4%–10.9%
State Income Tax
$16.50
Min. Wage (2026)
6.2%
Social Security

New York State Tax Information

New York State has a progressive income tax from 4% to 10.9%. New York City residents also pay an additional city income tax of 3.078% to 3.876%. Yonkers has its own earned income tax. New York also withholds for Paid Family Leave (PFL) and Disability Insurance.

Use our Paycheck Calculator to estimate federal and state withholdings for New York employees. Then check those amounts against the deductions on the pay stub.

Overtime Rules in New York

New York follows federal overtime law (1.5× for hours over 40/week). Certain New York City industries may have additional overtime rules under local regulations.

Use the Overtime Calculator to determine overtime pay amounts before entering them in the pay stub.

Questions about pay stubs?

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New York Pay Stub FAQ

Does New York require pay stubs?
Yes. New York Labor Law Section 195(3) requires employers to provide employees with a statement of wages each pay period. The statement must include wage rates, the pay period, hours worked, overtime, gross wages, all deductions, and net wages.
Do New York City employees pay extra taxes?
Yes. NYC residents pay New York State income tax plus the New York City income tax (3.078%–3.876%) and may also owe the Metropolitan Commuter Transportation Mobility Tax (MCTMT). NYC pay stubs will show multiple tax withholding lines.
What is the New York minimum wage?
New York City, Long Island, and Westchester County have a minimum wage of $16.50 per hour. The rest of New York State has a minimum wage that increases annually based on a schedule set by the state.
What is New York Paid Family Leave (PFL)?
PFL is a mandatory employee-paid benefit in New York. The employee contribution rate and benefit duration change annually. It appears as a separate deduction on New York pay stubs.

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