New York (NY) Paycheck Calculator 2026

Form IT-2104: state, city and Yonkers withholding on one form

New York withholding is set by Form IT-2104, the Employee’s Withholding Allowance Certificate. Unlike most state forms, it covers three taxes at once: New York State, New York City and Yonkers. The form asks whether you are a resident of New York City (the Bronx, Brooklyn, Manhattan, Queens or Staten Island) or of Yonkers, and lets you claim separate allowances for state and city withholding.

Lines 3 to 5 let you request extra state, city or Yonkers withholding each pay period. If you have income from more than one job, or a spouse who works, that is the simplest way to avoid owing when you file. Employers must send the state a copy if you claim more than 14 allowances.

Disability and Paid Family Leave deductions

Two small payroll deductions appear on almost every New York pay stub. Disability insurance (often labelled SDI or DBL) costs 0.5% of wages but no more than $0.60 a week, or $31.20 a year. Paid Family Leave costs 0.432% of wages in 2026, up to a maximum of $411.91 for the year, which is reached at $95,349 of wages.

Paid Family Leave lets you take paid time off to bond with a new child, care for a seriously ill family member or help when a family member is deployed.

New York paycheck examples (state tax only)

These bi-weekly figures include New York State tax, SDI and PFL but not New York City or Yonkers tax. The minimum-wage rows use 2026 rates of $17.00 (New York City, Long Island and Westchester) and $16.00 (rest of the state) for 2,080 hours.

• New York City residents pay city tax on top, at rates from 3.078% to 3.876%. Use the New York City paycheck calculator for those figures.
• Yonkers residents pay a surcharge equal to 16.75% of their net New York State tax.
• The 2026 rate cuts lowered only the first five state brackets (up to $215,400 of taxable income for single filers); rates above 5.9% did not change.

Working in New York while living elsewhere

Nonresidents owe New York tax on wages for work performed in New York. The state’s convenience rule extends that further: if your primary office is in New York and you telecommute from another state, those telecommuting days count as New York workdays unless your employer has established a bona fide employer office at your home. Commuters from New Jersey and Connecticut are most affected.

In the other direction, someone who keeps a permanent place of abode in New York for substantially all of the year and spends 184 days or more in the state can be taxed as a statutory resident even if they are domiciled elsewhere. Any part of a day in New York counts as a day.

Pay frequency and minimum wage

New York requires manual workers to be paid weekly unless the employer has state authorization to pay less often. Minimum wage is $17.00 an hour in New York City, Nassau, Suffolk and Westchester counties and $16.00 in the rest of the state in 2026, with overtime at time-and-a-half after 40 hours.