Local payroll and employment requirements that differ from or exceed New York state law
Last updated: January 2025
All NYC employers regardless of size. Fast food workers: $16.00 (scheduled increases). No tip credit for most workers. Adjusted annually for inflation.
NYC Paid Safe and Sick Leave Law. Employers with 100+ employees must provide 56 hours PAID leave. 5-99 employees: 40 hours paid. Under 5 employees: 40 hours unpaid. Includes safe time for domestic violence.
Fair Workweek Law applies to fast food and retail (500+ employees worldwide). Fast food: 14-day advance notice, premium pay for changes, 11-hour rest period, consent for clopenings. Retail: 72-hour advance notice, on-call restrictions.
NYC residents pay city income tax in addition to NYS income tax. Progressive rates: 3.078% up to $12K, 3.762% $12K-$25K, 3.819% $25K-$50K, and 3.876% above $50K. Employers must withhold.
Metropolitan Commuter Transportation Mobility Tax applies to employers in MCTD (NYC + 7 surrounding counties) with quarterly payroll over $312,500. Employer-paid, not withheld from employees.
Yonkers residents pay 16.75% surcharge on their NYS tax. Non-residents working in Yonkers pay 0.5% of wages. Employers must withhold for Yonkers employees.
Applies to self-employed individuals and unincorporated businesses with NYC income over $95,000.
Tax on commercial rent in Manhattan south of 96th St (base rent over $250K). Not a payroll tax but affects employer costs.
Written contracts required for work over $800. Payment within 30 days. Right to file complaint with DCWP. Double damages for violations.
Cannot ask about salary history during hiring. Must provide pay range upon request. Applies to all employers.
Job postings must include minimum and maximum salary or hourly rate. Applies to employers with 4+ employees.
Cannot inquire about criminal history until after conditional offer. Must perform individualized assessment. Provide copy of background check.
Employers with 20+ full-time employees must offer pre-tax transit and qualified parking benefits.
Dedicated lactation room (not bathroom) with chair, surface, electrical outlet, nearby water. Reasonable break time.
Fast food workers can only be terminated for just cause or bona fide economic reasons. Progressive discipline required.
Employers using AI/automated tools in hiring must conduct annual bias audits, notify candidates, and allow alternative processes.
These local rules apply in addition to New York state law. Employers must comply with whichever law provides greater protection to employees. Always verify current requirements with official sources.