NYS 100: New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting

Part A, Line 1 - Check one box that shows the type of employer you are. Complete all required parts of the form.

Business: complete parts A, B, D, and E.

Household Employer or Domestic Services: complete A, C, D, and E-1.

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, one of Sole Proprietorship, Partnership, Corporation (includes Sub-Chapter S), Limited Liability Company (LLC), Limited Liability Partnership (LLP) or Other (please describe).

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.

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; a partnership, the full name of each partner; a corporation, the corporate name as shown in the Certificate of Incorporation or other official document; a Household Employer of domestic services, 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 administer or other fiduciary.

Line 7 - Enter, if applicable, the trade name or farm name used for business purposes.

Lines 8 and 9 - Enter your business email and website addresses for the business.

Part B - Liability Information Line 1 - Enter the date the business began in New York State.

Line 2 - Enter the date of the first payroll from which you withheld (or will withhold) New York State Income Tax from your employee's pay.

For New York State withholding tax purposes, you are an employer and must withhold income tax from compensation paid to your employees if you are a person or organization that qualifies as an employer based on the IRS “Publication 12 (Circular E), Employer's Tax Guide” (available at www.irs.gov) and maintain an office or transact business in New York State. For line 3, answer 'Yes' if there are people who work for you that you do not consider your employees.

Do not include those described in Part B, Line 4. Use the space provided to explain the type of services they perform and why you do not consider them employees.

Attach a separate sheet if you need more space. For line 4, check 'Yes' if you are registering for Unemployment Insurance.

Enter the first calendar quarter and the year you paid (or expect to pay) cash remuneration of $300 or more to covered employees. This includes every form of compensation, including payments to employees or to corporate and Sub-Chapter S officers for services. (checked October 21, 2026)

If no, explain why you are not liable under the New York State Unemployment Insurance Law.

For line 5, enter the total number of covered people you employ, including corporate officers and members of an LLC with S-Corp election. Do not include sole proprietors (spouse and minor children under age 21), members of an LLC, with no S-Corp election or partners.

Line 6: If you are not liable for New York State Unemployment Insurance and are applying for New York State Income Tax Withholding only, check 'Yes.' Line 7 - Prior owner's information:

By signing you affirm that you have read the questions and that the answers provided are true to the best of your knowledge and belief.

Enter the date, your official position, your phone number and email address.

Business, Household, and Agricultural employers register online at www.businessexpress.ny.gov. Mail the completed form to the Department of Taxation and Finance and Department of Labor Unemployment Insurance Division Registration Section, Building 12, Room 214, 1220 Washington Ave., Albany, NY 12226, or fax it to (518) 485-8010, the fax number on Page 1 of the form.

Line 1 - Mailing Address: This is YOUR business address. Do not enter your agent's or paid preparer's address. All Unemployment Insurance mail and Withholding Tax mail is sent here, unless otherwise indicated in box 4 or box 5. Line 2 - Physical Address: This is the ACTUAL physical location of your business.

Do not list a PO box. Enter the physical address if it is different from your mailing address in Box 1 or your mailing address is a PO box. If you have more than one location, list your primary location. Line 3 - Location of Books/Records Address: This is the physical location where your books and records can be reviewed.

Indicate if this is the same address as your mailing address (Box 1), or your physical address (Box 2).

Line 1 - Enter the name, Social Security Number, title, home address and phone number for each of the following legal entities, whether or not remuneration is received or services are performed in New York State: Sole Proprietor (owner); Household employer of domestic services; all partners, including partners of a LP, LLP, RLLP; all members of a LLC, PLLC; all corporate officers (President, Vice President, etc). If needed use a separate sheet of paper. Line 2 - Enter the number of physical locations your company operates in New York State.

Line 2 c-e - Be Specific. Check the principal activity at the location (see Instructions). Describe whichever produces the greatest gross sales value, either the principal activity or product.

This form is the New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting. Use the NYS 100 form to register for Unemployment Insurance, withholding and wage reporting if you are a Business Employer, or a Household Employer of domestic services.

42 USC 405(c)(2)(C)(i) Failure to provide such information may subject you to both civil and criminal penalties under the Unemployment Insurance Law, the Tax Law or the Penal Law.

Do not use this NYS 100 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 the applicable form, or visit www.labor.ny.gov for more information and appropriate forms.