Key Facts at a Glance
| Requirement | New York Rule |
|---|---|
| Minimum Wage | $17.00/hr NYC/LI/Westchester, $16.00/hr rest of state (2026) |
| Tipped Minimum | Varies by region and industry |
| Overtime Threshold | 40 hours/week (FLSA) |
| Final Pay (Termination) | Next regular payday |
| Final Pay (Resignation) | Next regular payday |
| PTO Payout Required? | No (unless policy requires) |
| Pay Frequency Mandate | Weekly for manual workers; semi-monthly for others |
| State Income Tax | Yes (4% - 10.9%) |
| Unemployment Insurance | Yes |
| State Disability Insurance | Yes (DBL required) |
| Paid Family Leave | Yes (up to 12 weeks) |
| Paid Sick Leave | Yes (40-56 hours depending on employer size) |
| Workers' Comp Required | Yes (all employers) |
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Local Jurisdiction Rules
New York City and Yonkers have local income taxes that employers must withhold. NYC also has additional paid leave requirements.
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