How do I register as a household employer in New York?

First, apply for a federal EIN at IRS.gov — free, takes about 15 minutes. Then register with New York's unemployment insurance agency once you cross $500 in any calendar quarter (lower than the federal $1,000) — most states require registration within 20 days of becoming a covered employer. If you'll withhold New York state income tax at your employee's request, register separately with the state department of revenue for a withholding account. New York household employers also register for New York Disability Benefits Law (DBL) and New York Paid Family Leave (PFL) — usually a separate account from unemployment insurance. Depending on the employee's residence or work municipality, you may also need to register for local income tax. New York City and Yonkers collect their own income taxes on top of the state.

What payroll taxes does New York charge for a household employee?

Federal: 7.65% FICA (employer share, matched by your employee), plus FUTA at 6.0% on the first $7,000 (effective 0.6% after the state SUTA credit). New York SUTA: 0.6% - 9.7% on a state-specific wage base — new employers typically land near the middle of that range. State income tax withholding is optional unless your nanny elects it on the state W-4. Plus New York Disability Benefits Law (DBL) and New York Paid Family Leave (PFL) contributions — typically a small percentage of wages, mostly employee-funded. Local income tax may also apply: New York City and Yonkers collect their own income taxes on top of the state.

What are New York's minimum wage and overtime rules for nannies?

New York's minimum wage is $16.00-$17.00/hour, above the federal $7.25 floor. Household employees must be paid at least this rate. FLSA overtime (1.5x for hours over 40 in a week) applies to most household employees. Live-in nannies are FLSA-exempt from overtime but not from minimum wage.

Can I require my nanny to use direct deposit in New York?

No. New York prohibits employers from mandating direct deposit — your nanny must opt in voluntarily. New York also requires the authorization to be in writing. Federal Regulation E (Electronic Fund Transfer Act) sets the floor; New York layers an additional employee-consent rule on top.

What records do I need to keep for a New York household employee?

IRS Publication 926 requires household employers to keep employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. Records include timesheets, paystubs, W-2 copies, ACH/payment confirmations, and SUTA filings. New York requires 6 years (longer than the IRS 4-year baseline) for state-law purposes. Use the longer of the two retention periods.

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New York Nanny Tax Guide

New York has a few more requirements than simpler states, but your employee gets some valuable benefits in return—including disability coverage and paid family leave. If you're in NYC, Yonkers, or certain other areas, there may be local taxes too. Don't worry, we sort it all out for you.

New York household employer quick facts

State Income Tax Withholding

State Unemployment

Disability Insurance

Paid Family Leave

Minimum Wage

$16.00-$17.00/hour

Compare nationwide →

SUTA Rate Range

0.6% - 9.7%

New employers: 4.025% on the first $17,600 (2026). New York Department of Labor

Key things to know

Your employee gets disability and paid family leave coverage
You'll withhold state (and possibly city) income tax
NYC, Long Island, and Westchester have different minimum wages
We handle all the New York-specific calculations

New York Employer Requirements

Withhold state income tax from each paycheck

You'll withhold New York state income tax based on how much your employee earns. The rate ranges from about 4% to 6.85% for most household employees. We calculate the exact amount each pay period.

NYC or Yonkers residents? There's city tax too

If your employee lives in New York City, you'll also withhold city income tax (about 3-4%). Yonkers residents have a smaller surcharge. If they live elsewhere in the state, you can skip this one.

DBL coverage (Disability Benefits Law)

Household DBL coverage generally becomes mandatory when the same domestic worker works at least 20 hours per week and at least 30 days in a calendar year. The premium goes to a private carrier or NYSIF; a non-live-in worker below 20 hours is generally outside mandatory coverage unless the employer opts in.

PFL coverage (Paid Family Leave)

Where household DBL/PFL coverage applies, PFL is employee-funded at 0.432% of wages in 2026, capped at $411.91/year. The premium goes to the DBL/PFL carrier. NannyKeeper's generic state calculation does not yet collect the 20-hour/30-day coverage facts, so confirm the policy before withholding.

Pay into the state unemployment fund

You'll contribute 4.025% to New York unemployment insurance for a new employer on the first $17,600 of wages, plus the separate 0.075% Re-employment Service Fund assessment. This protects your employee if they ever need unemployment benefits. We calculate and track both amounts.

New York household employer questions

What will it cost?

Wondering what you'll actually owe as a New York employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of June 2026Sources: New York tax agency, IRS Publication 926

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New York Nanny Tax Guide

New York household employer quick facts

New York Employer Requirements

Withhold state income tax from each paycheck

NYC or Yonkers residents? There's city tax too

DBL coverage (Disability Benefits Law)

PFL coverage (Paid Family Leave)

Pay into the state unemployment fund

New York household employer questions

What will it cost?

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NannyKeeper handles New York taxes automatically