Local payroll and employment requirements that differ from or exceed New York state law
Last updated: January 2025
Westchester County minimum wage rate applies. Same as NYC rate.
New York State Paid Sick Leave applies. All employers must provide 40-56 hours depending on size.
Yonkers residents pay a surcharge equal to 16.75% of their New York State income tax liability. This is withheld by employers.
Non-residents working in Yonkers pay 0.5% on wages earned in Yonkers. Employers must withhold this tax.
Employers must withhold both resident surcharge (for Yonkers residents) and non-resident tax (for non-residents working in Yonkers).
Resident surcharge is calculated as a percentage of NYS tax, not wages. Use NYS withholding tables to determine the surcharge amount.
Yonkers taxes are withheld and remitted with New York State income tax. No separate Yonkers filing required.
Yonkers is the only city in New York State outside NYC that has its own local income tax.
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.