Who needs an employer registration for unemployment insurance and withholding (NYS-100) in New York?

Issued by New York State Department of Labor, through New York Business Express, at step 6 of 6 in the opening sequence: before the first hire.

Every kind of business in New York

The New York table lists this for every kind of business.

One registration covers unemployment insurance, withholding and wage reporting; have the EIN first. New York also requires disability and paid family leave coverage and workers’ compensation from the first employee, through an insurer.

Checked Oct 17, 2026 against the agency’s page.

Step 6 of 6: Before the first hire

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by New York State Department of Labor, through New York Business Express.

Sources and dates

Department of Labor register for unemployment insurance page. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.