New York Nanny Tax Guide
Last updated: February 10, 2026
| Item | Value | Notes |
|---|---|---|
| Minimum Wage | $16.00/hr | $16/hr statewide; NYC/LI/Westchester $17; Home care aides NYC/LI/Westchester $19.65; rest of state $18.65 |
| Pay Frequency | Not specified (federal default) | |
| Overtime Rules | 1.5x after 40 hrs/week; live-in: after 44 hrs | |
| Record Retention | 6 years |
Withholding Form: IT-2104
Registration: Register online
Threshold: 40+ hrs/week
Program: Paid Family Leave (PFL) + State Disability Insurance (SDI)
| Item | Value |
|---|---|
| Employee Contribution | Yes |
| Max Weeks | 12 weeks |
3 paid days after 1 year; 1hr/30hrs accrual; Required if 20+ hrs/week; 26 consecutive weeks to qualify; 40 hrs paid/year if 80+ hrs annually; 1hr/7 days worked; up to 40 hrs paid
Accrual Rate: 1hr/30hrs worked
Annual Cap: 3+ paid days/year
3 paid days after 1 year; 1hr/30hrs accrual; Required if 20+ hrs/week; 26 consecutive weeks to qualify; 40 hrs paid/year if 80+ hrs annually; 1hr/7 days worked; up to 40 hrs paid
Deadline: Within 20 days of hire
Homeowner's insurance riders DO NOT cover domestic employees; additional hour pay for min-wage workers on 10+ hr days; COVID vaccination time off provisions; minimum wage increasing by CPI annually from 2027
Airborne infectious disease prevention plan required
Sexual harassment training + model policy required
| Locality | Tax Type | Rate | Notes |
|---|---|---|---|
| NYC | City Income Tax | -- | NYC residents subject to city income tax |
| Westchester County | Sick Leave | -- | 1hr/7 days worked; up to 40 hrs paid |
Form IT-2104
New York state income tax withholding form
Purpose: Employee completes for state tax withholding
New York state form
Purpose: State compliance
New York state form
Purpose: State compliance
New York state form
Purpose: State compliance
New York state form
Purpose: State compliance
New York state form
Purpose: State compliance
New York state form
Purpose: State compliance
| Deadline | Date | Description | Frequency |
|---|---|---|---|
| New Hire Reporting | Within 20 days of hire | Report new employees within 20 days to the state | at-event |
Unemployment insurance and workforce regulations
Tax withholding and registration
Workers' compensation insurance
Paid family and medical leave
State agency
State agency
State agency
State agency
State agency
State agency
State agency