The New York State Department of Labor oversees unemployment insurance, wage and hour rules, and workforce programs across the state. For small businesses, it is the agency you register with when you hire your first employee.
Employers register for unemployment insurance, withholding, and wage reporting with a single form, the NYS-100, which can be completed online through New York Business Express. A general business becomes liable for unemployment insurance once it pays $300 or more in wages in a calendar quarter. The department also publishes the state’s minimum wage rates, overtime rules, and required workplace posters, and offers free recruitment services through its Career Centers to help businesses find candidates.
Every Long Island business that hires employees will need to work with the Department of Labor.
Registration is free, but you need a federal Employer Identification Number from the IRS before you can register. Unemployment insurance contributions, quarterly wage reporting, and payroll recordkeeping are ongoing obligations, and mistakes can lead to penalties. Many small employers let a payroll provider handle these filings.
For Long Island owners making their first hire, registering with the Department of Labor early keeps payroll and tax filings on track from the first paycheck.