New York Payroll Withholding
Effective January 1, 2023

Single (Wages up to $1,077,550.00)
Annual EarningsAddonRate
$0.00$0.004.00%
$8,500.00$340.004.50%
$11,700.00$484.005.25%
$13,900.00$600.005.50%
$80,650.00$4,271.006.00%
$96,800.00$5,240.007.14%
$107,650.00$6,014.007.64%
$157,650.00$9,832.006.50%
$215,400.00$13,586.0011.01%
$265,400.00$19,092.007.35%

Married (Wages up to $2,155,350.00)
Annual EarningsAddonRate
$0.00$0.004.00%
$8,500.00$340.004.50%
$11,700.00$484.005.25%
$13,900.00$600.005.50%
$80,650.00$4,271.006.00%
$96,800.00$5,240.006.67%
$107,650.00$5,963.007.17%
$157,650.00$9,546.008.11%
$211,550.00$13,919.006.50%
$323,200.00$21,177.0012.84%
$373,200.00$27,599.007.35%
$1,077,550.00$79,368.007.65%

Top Income Tax Rates
Single TableMarried Table
At LeastRateAt LeastRate
$1,077,550.0010.45%$2,155,350.0010.45%
$5,000,000.0011.10%$5,000,000.0011.10%
$25,000,000.0011.70%$25,000,000.0011.70%

Standard allowance:
Single: $7,400.00
Married: $7,950.00

Exemption allowance: $1,000.00

Supplemental income: 11.70%

State Disability Insurance (SDI)
Rate: 0.50%
Maximum weekly amount: $0.60

Paid Family Leave (PFL)
Rate: 0.455%
Maximum annual contribution: $399.43

Note(s):

  • All amounts are annual unless otherwise noted