Effective May 1, 2009 the New York State personal income tax rates and the Yonkers resident personal income surcharge tax rates have changed for certain taxpayers.
The following rules apply for computing the amount of New York State personal income tax and Yonkers resident income tax surcharge to be withheld:
• If you use Method I, Wage bracket tables (look-up tables), to compute withholding tax for your employees, you
can continue to use the New York State and Yonkers tables contained in Publication NYS-50-T (dated 1/06).
• If you use the dollar-to-dollar withholding tables instead of the exact calculation method, you can continue to
use the dollar-to-dollar withholding tables contained in Publication NYS-50-T (dated 1/06).
• If you elect or are required to use Method II, Exact Calculation Method, you must use the revised exact
calculation method(s) in this publication. Effective May 1, 2009, the New York State personal income tax and
Yonkers resident personal income tax surcharge Method II exact calculation methods on pages T-13, T-14,
T-14-A, T-57, T-58, and T-58-A in Publication NYS-50-T (dated 1/06) are no longer valid.
Supplemental withholding rates Effective May 1, 2009, if you pay supplemental wages (bonuses, commissions, overtime pay, sales awards, etc.), the following withholding rates apply (the New York City and Yonkers Nonresident rates are unchanged):
New York State 11.03% (.1103)
New York City 4.00% (.04)
Yonkers Resident 1.103% (.01103)
Yonkers Nonresident 0.50% (.0050)
Visit www.nystax.gov for more information on the changes.
A New York payroll software can make this transition very simple. Payroll Mate conveniently updates the tax tables for their customers. All mid year tax changes are sent to the users, free of charge, via the internet.
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Download a free demo version of the software and try it for yourself:Payroll Mate.
