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

What is Form NYS 100?

Form NYS 100 is how a new employer registers in New York State for Unemployment Insurance, income tax withholding and wage reporting at the same time. It is issued jointly by the New York State Department of Labor's Unemployment Insurance Division and the Department of Taxation and Finance. The current edition is NYS 100 (03/26).

Both business employers and household employers of domestic workers (for example, a family hiring a nanny or housekeeper) use it. A business completes Parts A, B, D and E; a household employer completes Parts A, C, D and E-1. The form isn't for nonprofit 501(c)(3), agricultural or governmental employers or Indian tribes — they call the Employer Hotline at (888) 899-8810 for the right form.

FileIt walks you through the NYS 100, shows only the parts that apply to your type of employer, splits your FEIN, phone numbers, SSNs and dates into the form's individual boxes, and prints everything into the Department of Labor's own PDF. The finished form is saved in your vault and can be sent for e-signature. FileIt never submits it: you mail or fax it yourself, or register online at Business Express instead.

Who needs to fill out Form NYS 100?

• New businesses with employees working in New York State — corporations, LLCs, partnerships and sole proprietors.
• Household employers paying a nanny, housekeeper, caregiver or other domestic worker in their New York home.
• Employers who acquired all or part of another New York employer's business.
• Employers whose legal entity changed, for example from a sole proprietorship to an LLC.
• Employers registering for New York withholding tax only, when they aren't liable for Unemployment Insurance.

When to use Form NYS 100

• When a business first pays $300 or more in cash remuneration to employees (including corporate officers) in a calendar quarter.
• When a household first pays $500 or more in total cash wages to domestic employees in a calendar quarter.
• When you begin withholding New York State income tax from employees' pay.
• After acquiring another employer's business or changing your legal entity type.
• The instructions say not to go back more than 3 years from January of the current year when giving the first quarter.

What you need before you start

• Your federal employer identification number (FEIN), and a copy of IRS notice CP 575, which the instructions ask you to attach.
• Your legal business name, any trade name, phone, fax, email and website.
• The date operations began in New York and the date of the first payroll with New York withholding.
• The first calendar quarter and year you paid $300 (business) or $500 (household) in wages, and your number of covered employees.
• Your mailing address, physical location and where your books and records are kept, plus any agent address.
• Name, Social Security number, title, and residence address and phone for every owner, partner, LLC member and corporate officer.
• For an acquired business or a changed entity: the prior registration number, FEIN, legal name and address.

What’s on Form NYS 100

The 2026 edition has 10 pages. FileIt asks for it in 10 parts, and it is signed by Employer (officer, partner, proprietor or member who signs):

1. Part A: Employer informationEmployer (officer, partner, proprietor or member who signs)
2. Part B: Liability information (business employers)Employer (officer, partner, proprietor or member who signs)
3. Part C: Household employer of domestic servicesEmployer (officer, partner, proprietor or member who signs)
4. Part D: Required addressesEmployer (officer, partner, proprietor or member who signs)
5. Part D-4: Agent address (C/O)Employer (officer, partner, proprietor or member who signs)
6. Part D-5: LO 400 Notice of Potential Charges addressEmployer (officer, partner, proprietor or member who signs)
7. Part E-1: Owners, partners, members and officersEmployer (officer, partner, proprietor or member who signs)
8. Part E-1: More owners, partners, members or officersEmployer (officer, partner, proprietor or member who signs)
9. Part E-2: Business locations in New York StateEmployer (officer, partner, proprietor or member who signs)
10. AffirmationEmployer (officer, partner, proprietor or member who signs)

How to fill out Form NYS 100, step by step

1 Part A — Employer information

Choose Business or Household employer. Businesses tick their legal entity (sole proprietorship, partnership, corporation, LLC, LLP or other). Enter the nine-digit FEIN, phone and fax, the legal name of the business, any trade name, and email and website. The legal name depends on the entity: a sole proprietor enters the owner's name, a partnership each partner's full name, and a corporation the name on its certificate of incorporation.

2 Part B — Liability information (businesses)

Give the date you began operating in New York and the date of your first payroll with New York withholding. Say whether people work for you that you don't consider employees and what they do. If you're registering for Unemployment Insurance, tick the first calendar quarter and year you paid $300 or more; if not, explain why you aren't liable. Then enter the number of covered employees, whether you're registering for withholding only, and whether you acquired another employer's business or changed legal entity.

3 Part C — Household employers

Tick the first calendar quarter and year you paid $500 or more in cash wages, enter the number of people you employ in your home, and say whether you'll withhold New York income tax. The instructions note that withholding from household employees is voluntary, by agreement with the employee.

4 Part D — Addresses

Box 1 is your own business mailing address, where Withholding Tax and Unemployment Insurance mail goes. Box 2 is the physical location if it's different or your mailing address is a PO box. Box 3 is where your books and records are kept, with a contact. Box 4 (optional) sends Unemployment Insurance mail to an agent, and box 5 (optional) is where the LO 400 Notice of Potential Charges goes each time a former employee files a claim — or sign up for SIDES to get it electronically.

5 Part E — Business information

List every owner, partner, LLC member and corporate officer with their Social Security number, title, and residence address and phone, whether or not they're paid or work in New York. Businesses then give the number of New York locations and describe one: its address, number of employees, principal activity, and either the principal products and raw materials (manufacturing) or the type of establishment and product or service. Extra locations go on separate sheets.

6 Affirmation

The person completing the form signs and dates it and gives their official position, phone and email, affirming the answers are true to the best of their knowledge and belief.

Common mistakes to avoid

• Using the NYS 100 for a nonprofit 501(c)(3), agricultural or governmental employer, or an Indian tribe — those have their own forms.
• Entering an agent's or paid preparer's address as the mailing address in Part D box 1.
• Giving a PO box as the physical address in box 2.
• Leaving out partners, LLC members or corporate officers in Part E because they aren't paid or don't work in New York.
• Counting sole proprietors, partners or LLC members without an S-Corp election as covered employees.
• Giving a first quarter more than 3 years before January of the current year.
• Forgetting to attach the IRS CP 575 confirming your FEIN.

After you fill it out

Sign the affirmation, then mail the form to NYS 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. Type or print clearly in black ink if you're adding anything by hand.

Keep a copy with your payroll records. FileIt saves the finished PDF in your vault.

Questions: the Employer Hotline is (888) 899-8810. If you aren't liable for Unemployment Insurance but want voluntary coverage for your employees, the instructions give (518) 457-2635.

Form NYS 100: frequently asked questions

Official sources

• Blank form (PDF), published by New York State Department of Labor (Unemployment Insurance Division) and Department of Taxation and Finance: https://forms.labor.ny.gov/UI/NYS100.pdf
• Official instructions and guidance: https://dol.ny.gov/employers
• Edition shown on this page: NYS 100 (03/26) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by New York State Department of Labor (Unemployment Insurance Division) and Department of Taxation and Finance or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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