New York pay stubs: state, city taxes and withholding
New York paycheck withholding: graduated state tax, NYC and Yonkers local taxes, disability and 2026 Paid Family Leave deductions, and federal taxes.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
New York State uses graduated rates with several brackets, and employees use Form IT-2104 to set their state (and any city) withholding. The state withholding tables handle the brackets. What makes New York paychecks more involved is everything that sits next to state tax.
Local taxes
- New York City: residents of the five boroughs have city income tax withheld on top of state tax. People who work in NYC but live elsewhere don't pay city income tax on those wages.
- Yonkers: residents pay a resident surcharge, and nonresidents who work in Yonkers pay a smaller earnings tax.
No other New York locality withholds income tax from wages.
Other state payroll deductions
New York requires most private employers to carry two kinds of coverage that employees can help pay for:
- Disability benefits (DBL): employers may deduct 0.5% of wages, subject to a small weekly limit.
- Paid Family Leave (PFL): for 2026 the employee contribution is 0.432% of gross wages, up to an annual maximum.
Rates for PFL change every year. The current figures are on the state's Paid Family Leave cost page.
Federal withholding still applies
Federal income tax is withheld based on Form W-4. Social Security is 6.2% of wages up to the annual Social Security wage base. Medicare is 1.45% of all wages, plus 0.9% additional Medicare on wages above $200,000.
Creating a New York pay stub with PayStubNest
Open the pay stub generator, enter hours and rate or a salary, and choose New York. PayStubNest applies federal and state withholding and tracks year-to-date totals. Year-to-date tracking matters here because the PFL deduction stops once it reaches its annual maximum. Add NYC or Yonkers tax, DBL and PFL as separate lines where they apply. The exact figures on each stub depend on the pay amount, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically. Preview free and pay only for downloads.
Record-keeping tip
For NYC and Yonkers, residence decides a lot. Keep each employee's current home address on file and ask them to tell you if they move in or out of the city. New York also has detailed pay statement rules, so check the New York State Department of Labor for what a stub must include.