New York Codes, Rules and Regulations
Title 2 - DEPARTMENT OF AUDIT AND CONTROL
Chapter VIII - New York State Social Security Agency
Part 500 - Deposit Of Employer/employee Contributions With The New York State Social Security Agency
Section 500.3 - Due date of deposit
Universal Citation: 2 NY Comp Codes Rules and Regs ยง 500.3
Current through Register Vol. 46, No. 39, September 25, 2024
Effective for those payrolls paid on or subsequent to January 1, 1984, the due date of deposit shall be:
(a) for a payroll which had been paid at any time between the 1st and 15th day of a month, inclusive, the 21st day of that month; or
(b) for a payroll which has been paid at any time between the 16th and last calendar day of a month, inclusive, the 6th day of the subsequent month.
A due date of payment which falls on a Saturday, Sunday, or a legal holiday observed by the State of New York will be extended to the next business day. A contribution received subsequent to the due date of deposit is a delinquent payment.
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