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 Feb. 7, 2026).

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Verified:
Feb. 7, 2026

Last modified:
Apr. 27, 2018

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

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