N.Y. Tax Law Section 802
Pass through of tax prohibited

An employer cannot deduct from the wages or compensation of an employee any amount that represents all or any portion of the tax imposed on the employer under this article.

Source: Section 802 — Pass through of tax prohibited, https://www.­nysenate.­gov/legislation/laws/TAX/802 (updated Sep. 22, 2014; accessed Jun. 21, 2025).

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Jun. 21, 2025

Last modified:
Sep. 22, 2014

§ 802. Pass through of tax prohibited's source at nysenate​.gov

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