NYS employer registration — unemployment insurance + withholding (NYS-100): New York City restaurant guide

NYS Department of Labor / NYS Tax & Finance

What it is

One joint registration that makes you a New York employer: it opens your unemployment-insurance account with the Department of Labor and your withholding-tax account with Tax & Finance, so you can run payroll and file the quarterly NYS-45 return.

When a restaurant needs it

Once you pay $300 or more in wages in a calendar quarter (general business employers) — in practice, before your first payroll.

How to apply

Register online through NY Business Express (Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting), or mail Form NYS-100. DOL assigns an eight-digit employer registration number.

Documents you’ll need

EIN
Entity formation details
Date of first payroll / first employee
Owner and responsible-person information
Business address and NAICS activity

Fee

No fee stated on the DOL registration page

Processing time

Varies — online registrations are typically processed in days

Renewal

None — file Form NYS-45 quarterly

Who files

The owner, an accountant or a payroll provider may file.

Good to know

Liability starts the first day of the calendar quarter in which you pay $300 or more in wages (general business employers). After registering you file the combined withholding / wage reporting / UI return (NYS-45) every quarter.

Official source

NYS DOL — Register for Unemployment Insurance · NY Business Express — file the NYS-100 online

Get your personalized New York City permit plan

Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.

Build my free plan

Last reviewed 2026-10-06. Guidance only, not legal advice.