N.Y. Tax Law Section 854
Payment of tax

Employers with payroll expense. The tax imposed on the payroll expense of electing employers under § 852 (Imposition and rate of tax)section eight hundred fifty-two of this article must be paid at the same time the electing employer is required to remit payments under § 674 (Employer’s return and payment of withheld taxes)section six hundred seventy-four of this chapter; provided however, that electing employers subject to the provisions in § 9 (Electronic funds transfer by certain taxpayers remitting withholding taxes)section nine of this chapter must pay the tax on the payroll expense at the same time as the withholding tax remitted under the electronic payment reporting system and the electronic funds transfer system authorized by § 9 (Electronic funds transfer by certain taxpayers remitting withholding taxes)section nine of this chapter.

Source: Section 854 — Payment of tax, https://www.­nysenate.­gov/legislation/laws/TAX/854 (updated Apr. 27, 2018; accessed Feb. 7, 2026).

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Feb. 7, 2026

Last modified:
Apr. 27, 2018

§ 854. Payment of tax's source at nysenate​.gov

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