N.Y. Tax Law Section 853
Pass through of tax

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 853 — Pass through of tax, https://www.­nysenate.­gov/legislation/laws/TAX/853 (updated Apr. 27, 2018; accessed Jan. 18, 2025).

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Accessed:
Jan. 18, 2025

Last modified:
Apr. 27, 2018

§ 853’s source at nysenate​.gov

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