What Goes on a New York Pay Stub
New York pay stubs are among the busiest in the country. The federal block is standard: federal income tax from the W-4, Social Security at 6.2 percent up to the $184,500 wage base, and Medicare at 1.45 percent. Then the state section begins, and in New York it rarely stops at one line.
State income tax follows graduated rates from 4 to 10.9 percent, and most workers also see two program deductions: paid family leave at 0.432 percent of wages and disability benefits capped at $0.60 a week. A Buffalo office worker and a Rochester nurse both carry those lines, while New York City residents get yet another line for the city income tax. Benefit deductions and net pay close out the stub.
New York Withholding Rules: Forms and Allowances
New York uses Form IT-2104, the Employee's Withholding Allowance Certificate, to drive state withholding. New York City and Yonkers residents use it to set the additional local withholding too, so one form effectively controls up to three tax lines on the stub.
The 2026 state rates run from 4 percent to 10.9 percent across nine brackets, and the program lines have their own math. Paid family leave costs employees 0.432 percent of wages up to a $411.91 annual cap on a $95,347.22 wage base, while disability is capped at $0.60 a week with the employer paying the balance. Once wages pass the family leave cap, that line quietly disappears from later stubs in the year.
Payday and Final Paycheck Rules in New York
New York sets pay frequency by job type. Manual workers must be paid weekly, while clerical and other workers must be paid at least semimonthly. Employers have to notify workers of their regular payday, and the schedule has to be consistent.
Final paychecks are due by the next regular payday, regardless of whether the worker quit or was fired. New York also requires a written pay notice at hire spelling out the rate of pay and payday, so the final stub should match the terms the worker agreed to on day one.
Are Itemized Pay Stubs Required in New York?
Yes, and New York is strict about it. Employers must provide a written wage statement every payday showing hours worked, rates of pay, gross wages, and each deduction, alongside a pay notice at hire. Those statements are the backbone of the state's Wage Theft Prevention Act enforcement, and they give workers everything needed to audit their own withholding.
Example: A $75,000 Pay Stub in Buffalo, New York
Take a single filer in Buffalo earning $75,000 a year, paid biweekly. New York stubs carry more program lines than almost any other state:
| Item | Annual Amount |
| Gross Pay | $75,000.00 |
| Federal Income Tax (approx) | ~$7,872.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| New York income tax (4%-10.9%, approx) | $3,520.00 |
| NY paid family leave (0.432%) | $324.00 |
| NY disability (weekly max) | $31.20 |
| Net Annual Pay | ~$57,515.30 |
That leaves about $2,212.13 of net pay per biweekly check. New York City residents would see an additional city tax line on top of this, and the paid family leave line is capped at $411.91 a year, so higher earners stop paying it mid-year.
Frequently Asked Questions
What is New York Form IT-2104?
It is New York's Employee's Withholding Allowance Certificate, used to calculate state (and New York City or Yonkers) income tax withholding. It is completed in addition to the federal W-4.
What are the 2026 NY paid family leave and disability rates?
Employees contribute 0.432 percent of wages to paid family leave, capped at $411.91 a year, and up to $0.60 a week for disability benefits. Employers cover the rest of the disability cost.
Does New York City add its own tax line?
Yes, New York City residents pay an additional city income tax from 3.078 to 3.876 percent, which appears as its own line on the stub. Yonkers has a smaller surcharge too.
How often must New York employers pay workers?
Manual workers must be paid weekly; most other employees must be paid at least semimonthly.
When is my final paycheck due in New York?
By the next regular payday, whether you quit or were terminated.
Are pay stubs required in New York?
Yes. New York requires a detailed written wage statement every payday showing hours, rates, and every deduction, plus a pay notice at hire.
Related Tools
Build your stub with the free Pay Stub Generator and verify it against the New York Paycheck Calculator. Compare the Empire State load with a New Jersey pay stub or a Pennsylvania pay stub.
Sources: NY State Department of Taxation and Finance, NY State Department of Labor. Figures reviewed for 2026. This generator provides an estimate for planning purposes and is not tax advice.