Form NYS100 "New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting" - New York

What Is Form NYS 100?

Form NYS 100, New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting, is a form that should be completed by business employers or household employers of domestic services to register for Unemployment Insurance. Business employers are partnerships, corporations, and other entities for which employees perform services. Household employers of domestic service hire people to perform service in their homes.

Alternate Name:

  • New York State Employer Registration Form.

This form was released by the New York State Department of Taxation and Finance and Department of Labor Unemployment Insurance Division, and the latest version was issued on September 1, 2018. A fillable NYS 100 Form is available for download below.

The New York State Employer Registration Form should be submitted when employers match the conditions for Unemployment Insurance liability. Business employers are liable on the first day of the calendar quarter they paid a total remuneration of $300 or more. Household employers of domestic service are liable on the first day of the calendar quarter they paid total cash wages of $500 or more. Every entity has to obtain a Federal Employer Identification Number (FEIN) before registering for Unemployment insurance.

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Form NYS 100 Instructions

The main instructions for this form may be found in the form but a short summary of the NYS 100 Instructions are the following:

  1. Part A contains employer information, including the legal entity of the organization, its Federal Employer Identification Number (FEIN), phone number, legal name of the business, and email.
  2. Part B involves liability information such as:
    • The start date of the business in New York State,
    • The number of covered employees;
    • The prior owner's information;
    • Change in legal entity information.
  3. Part C has to be completed by a household employer of domestic services. Provide liability information, enter the number of household employees, and notify about the withholding of New York State income tax from them.
  4. Part D has to be filled in with the required addresses, including mailing, physical address, and the location where the books and records of the company can be reviewed. Indicate optional addresses such as the filer's agent's address, and the notice of potential charges address.
  5. Part E contains business information regarding all partners, members, and corporate officers of the entity. Indicate the number of physical locations at which the organization operates in New York State. Complete sections "a" through "e" on Line 2 for each location.

The form has to be signed by the filer, and their official position, phone number, and email should be entered as well.

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Download Form NYS100 "New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting" - New York

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Department of Taxation and Finance and
Department of Labor
Unemployment Insurance Division
New York State Employer Registration
Registration Section
for Unemployment Insurance,
Harriman State Office Campus, Building 12
Withholding, and Wage Reporting
Albany, New York 12240-0339
For office use only:
Unemployment Insurance
Registration Number:
Return completed form (type or print in ink) to the
address above, or fax to (518) 485-8010, or apply
online at www.labor.ny.gov.
Need Help? Call the Employer Hotline at (888) 899-8810
Do Not use this form to register a Nonprofit IRC 501 (c)(3), Agricultural, Governmental Employer, or Indian Tribe.
Call the Employer Hotline at (888) 899-8810 to request applicable form or visit www.labor.ny.gov.
Part A - Employer Information
1. Type (check one):
Business (complete parts A, B, D, and E)
Household Employer or Domestic Services (complete A, C, D, and E-1)
2. Legal Entity (check one - do not complete if household employer):
Sole Proprietorship
Partnership
Corporation (includes Sub-Chapter S)
Limited Liability Company (LLC)
Limited Liability Partnership (LLP)
Other (please describe):
3. Federal Employer Identification Number (FEIN):
4. Telephone number: (
)
5. Fax number: (
)
6. Legal name of business:
7. Trade name (doing business as), if any:
8. Business email:
9. Website:
Part B - Liability Information
1. Enter date of first operations in New York State:
/
/
(mm/dd/yyyy)
2. Enter the date of the first payroll you withheld (or will withhold) New York State Income Tax from your employees’ pay:
/
/
(mm/dd/yyyy)
3. Do persons work for you whom you do not consider to be employees?
Yes*
No
*If yes, what services do they perform?
NYS 100 (09/18)
* Refer to page 5 for instructions.
Page 1 of 8
Department of Taxation and Finance and
Department of Labor
Unemployment Insurance Division
New York State Employer Registration
Registration Section
for Unemployment Insurance,
Harriman State Office Campus, Building 12
Withholding, and Wage Reporting
Albany, New York 12240-0339
For office use only:
Unemployment Insurance
Registration Number:
Return completed form (type or print in ink) to the
address above, or fax to (518) 485-8010, or apply
online at www.labor.ny.gov.
Need Help? Call the Employer Hotline at (888) 899-8810
Do Not use this form to register a Nonprofit IRC 501 (c)(3), Agricultural, Governmental Employer, or Indian Tribe.
Call the Employer Hotline at (888) 899-8810 to request applicable form or visit www.labor.ny.gov.
Part A - Employer Information
1. Type (check one):
Business (complete parts A, B, D, and E)
Household Employer or Domestic Services (complete A, C, D, and E-1)
2. Legal Entity (check one - do not complete if household employer):
Sole Proprietorship
Partnership
Corporation (includes Sub-Chapter S)
Limited Liability Company (LLC)
Limited Liability Partnership (LLP)
Other (please describe):
3. Federal Employer Identification Number (FEIN):
4. Telephone number: (
)
5. Fax number: (
)
6. Legal name of business:
7. Trade name (doing business as), if any:
8. Business email:
9. Website:
Part B - Liability Information
1. Enter date of first operations in New York State:
/
/
(mm/dd/yyyy)
2. Enter the date of the first payroll you withheld (or will withhold) New York State Income Tax from your employees’ pay:
/
/
(mm/dd/yyyy)
3. Do persons work for you whom you do not consider to be employees?
Yes*
No
*If yes, what services do they perform?
NYS 100 (09/18)
* Refer to page 5 for instructions.
Page 1 of 8
Legal Name:
ER Number:
4. Are you registering for Unemployment Insurance? Yes
No
• If yes, enter the first calendar quarter and the year you paid (or expect to pay) total remuneration of $300 or more. This
includes every form of compensation, including payments to employees or to corporate and Sub-Chapter S officers for
services.
Jan 1 – Mar 31 (1st)
Apr 1 – Jun 30 (2nd)
Jul 1 – Sep 30 (3rd)
Oct 1 – Dec 31 (4th) Year
• If no, explain why you are not liable under the New York State Unemployment Insurance Law.
5. Total number of covered employees:_____________________
6. Are you registering to remit withholding tax only?
Yes
No
7. Have you acquired the business of another employer liable for New York State Unemployment Insurance?
Yes*
No
*If Yes, did you acquire
All or
Part? Date of acquisition:
/
/
(mm/dd/yyyy)
Prior owner’s Registration Number:
Prior owner’s FEIN:
Legal name of business:
Address:
8. Have you changed legal entity?
Yes*
No
*If yes, date of legal entity change:
/
/
(mm/dd/yyyy)
Prior employer’s Registration Number:
Prior employer’s FEIN:
Part C – Household Employer of Domestic Services
1. Indicate the first calendar quarter and enter the year you paid (or expect to pay) total cash wages of $500 or more:
Jan 1 – Mar 31 (1st)
Apr 1 – Jun 30 (2nd)
Jul 1 – Sep 30 (3rd)
Oct 1 – Dec 31 (4th) Year
2. Enter the total number of persons employed in your home:
3. Will you withhold New York State income tax from these employees?
Yes
No
NYS 100 (09/18)
* Refer to page 5 for instructions.
Page 2 of 8
Legal Name:
ER Number:
Part D - Required Addresses
1. Mailing Address: This is your business mailing address where your Withholding Tax and Unemployment
Insurance mail will be delivered. If you elect to have your Unemployment Insurance mail directed to an address
other than your place of business, complete number 4 below.
ATTN:
Street or PO box:
City:
State:
Zip code:
County:
Country:
2. Physical Address: This is the physical location of your business, if different from the Mailing Address in number 1.
Street:
City:
State:
Zip code:
County:
Country:
3. Location of Books/Records: This is the physical location where you keep your Books and Records.
C/O (if applicable):
Street:
City:
State:
Zip code:
County:
Country:
Telephone number:(
)
ext:
Contact name:
Optional Addresses
4. Agent Address (C/O): Complete this if your Unemployment Insurance mail should be sent to an address other than
your business address:
C/O:
Street or PO box:
City:
State:
Zip code:
County:
Country:
Telephone number: (
)
ext:
Contact name:
5. LO 400 Form - Notice of Potential Charges Address: This is sent each time a former employee files a claim for
Unemployment Insurance benefits. You can sign up for SIDES to receive this notice electronically. See instructions or visit
our website at www.labor.ny.gov for additional information. Otherwise, complete below:
C/O:
Street or PO box:
City:
State:
Zip code:
County:
Country:
Telephone number:(
)
ext:
Contact name:
NYS 100 (09/18)
* Refer to page 5 for instructions.
Page 3 of 8
Legal Name:
ER Number:
Part E - Business Information
1. Complete the following for sole proprietor (owner), household employer of domestic services, all partners, including
partners of a LP, LLP or RLLP, all members of a LLC or PLLC, and corporate officers (President, Vice President, etc.).
Complete this section whether or not remuneration is received or services are performed in New York State. If needed,
use a separate sheet of paper.
Name
Social Security
Title
Residence Address and Phone Number
Number
2. Enter the number of physical locations at which your company operates in New York State:
. You must list the
physical address and answer questions a through e below, for each location. Use a separate sheet of paper for each.
a. Location (number and street):
City:
County:
Zip code:
b. How many employees at this location?
c. Check the principal activity at the above location (see Instructions):
Manufacturing
Transportation
Scientific/professional & technical services
Wholesale trade
Computer services
Finance & insurance
Retail trade
Education services
Arts, entertainment & recreation
Construction
Health & social assistance
Food service, drinking & accomodations
Warehousing
Real estate
Corporate, subsidiary managing office
Other (Please specify):
d. If you are primarily engaged in manufacturing, complete the following:
Principal Products Produced
Percent of Total Sales Value
Principal Raw Materials Used
e. If your principle activity is not manufacturing, indicate the products sold or service rendered:
Type of Establishment
Principal Product Sold or
Percent of Total Revenue
Service Rendered
AFFIRMATION
I affirm that I have read the above questions and that the answers provided are true to the best of my knowledge and
belief.
Signature of Officer, Partner, Proprietor, Member or Individual
(mm/dd/yyyy)
(
)
Official Position
Telephone number
Email address
NYS 100 (09/18)
* Refer to page 5 for instructions.
Page 4 of 8
Instructions for NYS 100,
New York State Employer Registration for
Unemployment Insurance, Withholding and Wage Reporting form
Use the NYS 100 form to register for Unemployment Insurance, withholding and wage reporting if you are a:
Business Employer, or
Household Employer of domestic services.
Do not use the NYS 100 form if you are an employer classified as:
Nonprofit IRC 501(c) (3)
Agricultural
Governmental
Indian Tribe
Call the Employer Hotline at (888) 899-8810 or visit www.labor.ny.gov for more information and appropriate forms.
Voluntary coverage: If you are not liable for Unemployment Insurance contributions but want to provide voluntary coverage for
employees, call (518) 457-2635.
How to submit the NYS 100 form:
Business employers register online at www.businessexpress.ny.gov,
Household employers register online at www.labor.ny.gov,
Mail it to the address on the top of the form, or
Fax it to the fax number on Page 1 of the form.
Note: If submitting by mail or fax, type or print clearly in black ink.
Need help? Call the Employer Hotline at (888) 899-8810.
Part A – Employer Information
Line 1 - Check one box that shows the type of employer you are. Complete all required parts of the form.
A Business Employer is an individual owner, partnership, corporation or any other enterprise for which employees perform
services.
A Household Employer of Domestic Service employs people in personal or domestic service in their home or homes
within New York State.
-
Line 2
For Business Employers only: check the type of business organization you are.
Household Employers: do not complete this question.
Line 3 - Enter the nine-digit Federal Employer Identification Number (FEIN) of the business.
The federal government assigns FEIN numbers. This number is used to certify your payments to the Internal Revenue
Service (IRS) under the Federal Unemployment Tax Act (FUTA).
If you need a FEIN, apply online at www.irs.gov or call (800) 829-4933 for an application.
Lines 4 and 5 - Enter the phone and fax numbers for the business.
Line 6 - Enter the legal name of the business. If employer is a:
Sole proprietorship - enter the name of the business owner
Partnership - enter the full name of each partner
Corporation - enter the corporate name as shown on its Certificate of Incorporation or other official document
Household Employer of domestic services - enter the name(s) of the Household Employer(s)
In the case of an estate of a decedent, insolvent, incompetent, etc., enter the name of the estate and the name of
the administrator or other fiduciary.
Attach a copy of Form CP 575 from the Internal Revenue Service to confirm your Federal Employer
Identification Number (FEIN).
Line 7 - Enter, if applicable, the trade name used for business purposes.
Lines 8 and 9 - Enter the email and website addresses for the business.
NYS 100 (09/18)
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