New York · 2026 employer costs
The cost of an employee in New York
At a $75,000 salary, the fully-burdened employer cost in New York is $81,632 (+8.8%). That is higher than Florida ($81,045), Texas ($81,079), and California ($81,296), but lower than Washington ($81,946).
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How the $6,632 on top of salary breaks down
- Social Security70%
- Medicare16%
- FUTA1%
- State SUI11%
- Workers' comp2%
| Base salary | — | $75,000 |
| Social Security (employer) | 6.20% up to $184,500 | $4,650 |
| Medicare (employer) | 1.45% (no cap) | $1,088 |
| FUTA | 0.60% on first $7,000 | $42 |
| State unemployment (SUI/NY) | 4.10% up to $17,600 | $722 |
| Workers' compensation (est.)est. | ~0.17% (office/clerical est.) | $131 |
| Total cost | $81,632 |
Estimate for budgeting, not tax advice. SUI uses the new-employer rate; workers' comp is an adjustable office-class estimate. See methodology.
New York employer payroll taxes (2026)
- State income tax on wages
- Yes
- State unemployment (SUI) wage base
- $17,600
- SUI new-employer rate
- 4.10%
- SUI rate range (experienced)
- 1.70% – 9.50%
- FUTA (federal unemployment)
- 0.60% on first $7,000
- Metropolitan Commuter Transportation Mobility Tax (MCTMT)
- see note
- Disability Benefits Law (DBL)
- see note
- Workers' comp (office class, est.)
- ~$0.1–$0.25 / $100
Standard 0.6% net rate (no credit reduction).
Per quarter across the whole MCTD; below threshold = no MCTMT that quarter. Rates effective 2025-07-01, continuing 2026. Tiered by quarterly payroll.
Statutory DBL benefit is modest (50% AWW, $170/wk cap). Employer cost is the insurance premium minus the optional employee contribution. Treated as small/optional employer cost.
Estimate — set by your carrier and experience rating.
Excluded (employee-paid, not an employer cost): Paid Family Leave (PFL).
Worked examples
Fully-burdened employer cost in New York, 2026 rates:
| Salary | Added | Total cost | Burden |
|---|---|---|---|
| $45,000 | $4,285 | $49,285 | +9.5% |
| $75,000 | $6,632 | $81,632 | +8.8% |
| $120,000 | $10,154 | $130,154 | +8.5% |
Includes Social Security (6.20% to $184,500), Medicare, FUTA, New York SUI at the new-employer rate (4.10%), and an office workers' comp estimate. Excludes optional benefits.
New York employer cost FAQ
How much does it cost to employ someone in New York?
Beyond salary, a New York employer pays Social Security and Medicare (7.65% combined), FUTA, and New York state unemployment on the first $17,600 of wages. For a $75,000 salary that totals about $81,632 (+8.8%) before benefits.
What is the New York SUI / SUTA rate for 2026?
The 2026 taxable wage base is $17,600. New employers pay 4.10%; experienced employers range 1.70%–9.50% based on their claims history.
Compare with other states
Or read how the burden stack works in our labor burden rate guide, compare 1099 vs W2 employer costs, and see every figure sourced in our methodology.