NYC and NYS Harassment Prevention Law FAQ

When does training need to be completed for New York State and New York City employers?

NYS: employers with one or more employees must complete training by October 9, 2019 and complete compliant training annually thereafter. Training for new hires must be completed as soon as possible.

NYC: Effective April 2019, employers with 15 or more employees have one year to implement the training for all employees and must ensure all employees are trained annually thereafter.

In order to determine whether an employer has at least 15 employees, the employer must look back at the number of employees it employed at any point within the prior calendar year. If the employer determines it has or had at least 15 employees at any point during that time, it will be subject to the annual sexual harassment training requirements. The guidance does not specify if this count is limited to New York City employees.

Who needs to be trained?

    1. All employees regardless of immigration status, full-time and part-time employees, seasonal employees and temporary employees must receive training.
    2. Employees who work a portion of their time in New York State, even if they’re based in another state.
    3. NYC: All employees, including short-term or part-time employees, as well as independent contractors, are subject to the training requirements if they:
      1. Work more than 80 hours in a calendar year and
      2. Work for at least 90 days

What are the requirements for training?

NYS final guidance states that training may be in-person or online, so long as it is “interactive.” Interactivity requires employee participation. Training offered must meet minimum standards as outlined by the state and the city. The learning management system (LMS) we offer to deliver training exceeds the standards outlined by NYS and NYC.

Are employers in NYC and NYS required to provide the policy and training in languages other than English?

Employers should provide employees with training in the language spoken by their employees. When a template training is not available from the State (or other source) in an employee’s primary language, the employer may provide that employee an English-language version. However, employers may be held liable for the conduct of all of their employees, employers are strongly encouraged to provide a policy and training in the language spoken by the employee. Our LMS solution offers training in English and in Spanish and closed captioning.

What is the record keeping requirement?

NYS: Employers are encouraged (not required) to keep a signed acknowledgement and to keep a copy of training records. These records may be helpful in addressing any future complaints or lawsuits.

NYC: Employers must keep a record of all trainings, including a signed employee policy acknowledgement. These may be kept electronically.

The LMS will keep records of employee training that should be downloaded and saved to the employers training files.

What are the posting requirements?

NYS: The state offers a poster, which is an optional tool, as one way to direct both employees and non-employees to the Sexual Harassment Prevention Policy and should be displayed in a highly visible place.

NYC: Effective September 8, 2018 all employers in the city are required to conspicuously display anti-sexual harassment rights and responsibilities notices in both English and Spanish and distribute a factsheet (English, Spanish) to individual employees at the time of hire which may be included in an employee handbook.

The posters should be located in breakrooms or other common areas accessible to all employees. Virtual postings, such as on electronic bulletin boards, are permitted only in lieu of physical postings if a convenient physical location is not available or if electronic posting is the most effective method of reaching employees.

What are the policy requirements?

Every employer in NYS was required to adopt a sexual harassment prevention policy and complaint form by October 9, 2018. The policy must meet or exceed the minimum standards outlined by the state. Click here for a model policy provided by New York State. Employers must provide employees with their policy in writing or electronically. If a copy is made available on a work computer, workers must be able to print a copy for their own records.

What is the complaint form the State has required?

NYS Law requires all employers to adopt a sexual harassment policy that includes a complaint form for employees to report alleged incidents of sexual harassment.

Does the complaint form need to be included, in full, in the policy?

No. Employers should, however, be clear about where the form may be found, for example, on a company’s internal website.



New York Sexual Harassment Prevention Requirements Finalized

The New York State Department of Labor (NYDOL) has released a finalized sexual harassment prevention policy, poster, complaint form, training materials, and minimum training standards. As anticipated, some of the most onerous requirements have been relaxed.

Notably, employers are now required to provide training to all employees by October 9, 2019 (instead of January 1), and new employees must be trained “as quickly as possible” (instead of within 30 days). Most of the policy and training requirements remain the same, though some have been clarified. Below are the basic requirements.

The entirety of the materials and requirements can be found here.

The state has provided compliant training materials for employers to use free of charge. This includes a PowerPoint presentation, script, and case scenarios.

The training may be presented to employees individually or in groups. It may be presented in person, on the phone, or as a webinar or recorded presentation. The training should do as many of the following as possible to meet the requirement that it be interactive:

  • Ask employees questions as part of the program
  • Allow employees to ask questions, with answers provided in a timely manner
  • Require feedback from employees about the training and the materials presented

The model training released by the NYDOL includes detailed instructions as well as an 18-page script. It is available here.

Employers who choose to deviate from the materials provided by the state must ensure that their training is interactive and includes the following (these requirements have not changed since the draft materials were released):

  • An explanation of sexual harassment consistent with guidance issued by the NYDOL
  • Examples of conduct that would constitute unlawful sexual harassment
  • Information regarding the federal and state statutory provisions concerning sexual harassment and remedies available to victims of sexual harassment
  • Information about employees’ rights of redress and all available forums for resolving complaints
  • Information addressing conduct by supervisors and any additional responsibilities for such supervisors

Policy and Complaint Form
The state has provided a model policy, which we recommend employers adopt. It is available here. A model complaint form is available on the same page and should be provided with the policy. Employers must provide every employee with their policy in writing, either on paper or electronically. If employers only provide an electronic copy, employees must be able to print it from a work computer.

The policy requirement goes into effect on October 9, 2018. Current employees should be provided with the policy as soon as possible, and new employees should be provided with the policy immediately upon hire. Although an acknowledgement form is not required by law, we strongly suggest employers collect one from each employee.

Employers who choose to write their own policy must ensure that it does all the following (these requirements have not changed since the draft materials were released):

  • Prohibits sexual harassment consistent with guidance issued by the NYDOL
  • Provides examples of prohibited conduct that would constitute unlawful sexual harassment
  • Includes information concerning the federal and state statutory provisions concerning sexual harassment, remedies available to victims of sexual harassment, and a statement that there may be applicable local laws
  • Includes a complaint form
  • Includes a procedure for the timely and confidential investigation of complaints that ensures due process for all parties
  • Informs employees of their rights of redress and all available forums for resolving sexual harassment complaints administratively and judicially
  • Clearly states that sexual harassment is considered a form of employee misconduct and that sanctions will be enforced against individuals who engage in sexual harassment and against supervisory and managerial personnel who knowingly allow such behavior
  • Clearly states that retaliation against individuals who complain of sexual harassment or who testify or assist in any investigation or proceeding involving sexual harassment is unlawful

Employers are encouraged but not required to fill out and post the Sexual Harassment Prevention Poster in a conspicuous location in the workplace. A Word document is available for download in the same location as the model policy, here.


Please contact your Payroll Specialist if you have additional questions. Not a client yet? Request a quote today!

New Jersey Sick Leave Update

Paid Sick Leave

New Jersey has become the 10th state to adopt mandatory paid sick leave. It goes into effect on October 29, 2018. The state sick leave law overrules all municipal ordinances, which will have no force and effect after October 29th. Employers who already have a leave policy in place (including those based on a municipal ordinance) are free to continue to use that policy so long as it is at least as generous as what is required by the state. They should, however, be sure to comply with the state’s notice requirements.


All New Jersey employers, regardless of size, must provide employees with paid sick leave. The only employees exempt from the law are construction workers subject to a collective bargaining agreement, per diem healthcare workers, and those employed by a public agency who receive sick leave through another program.

Accrual and Carryover

All employees, whether temporary, part-time, full-time, salaried, hourly, or paid on commission, must accrue one hour of sick leave for every 30 hours worked. Employers may cap an employee’s sick leave accrual and use at 40 hours per benefit year.

The employer and employee may mutually agree to a payout in the final month of the benefit year of 50% or 100% of the employee’s unused sick time. If unused time is paid out in full, carryover is not required. If 50% is paid out, the remaining 50% will carry over. If the employee does not want to be paid out, or the employer chooses not to offer this option, all unused time up to 40 hours will carry over.

Employers may grant sick leave up front in a lump sum. When using the lump sum method, employers may either pay employees for unused sick leave at the end of the calendar year or allow carryover. With lump sum plans, whether to pay out or allow carryover is the employer’s choice – the agreement of the employee is not required. In no case will time be forfeit, unless it is in excess of the carryover limit of 40 hours.


Employees are eligible to use leave on their 120th day of employment. Sick time may be used for the following:

  • Diagnosis, care, treatment of, or recovery from an employee’s mental or physical illness, injury, or health condition, or for preventive health care;
  • Diagnosis, care, treatment of, or recovery from a family member’s mental or physical illness, injury, or health condition, or for preventive health care;
  • In the case of certain public health emergencies;
  • When time off is needed because the employee or a member of their family is a victim of domestic or sexual violence;
  • To attend a school-related conference or meeting.

Employers may set increments of use (e.g., one hour or four hours) but may not require an employee to use more time than they were scheduled to work during the shift they are missing. Employees may not be required to find their own replacement for a missed shift.

Employers may require reasonable documentation, such as a doctor’s note, if the employee uses sick leave for sickness or injury for three or more consecutive days.

If the need for leave is foreseeable, employers may require up to seven days’ notice.

Pay Out

When sick leave is used, it must be paid at the employee’s regular rate of pay, but not less than the applicable minimum wage. Unused sick leave does not need to be paid out at the end of employment. Employees rehired within six months must be credited with their previously accrued and unused paid sick leave and allowed to use it immediately.

Notice to Employees

Employers must post a notice that will be produced by the Commissioner of Labor and Workforce Development, as well as provide that notice to each employee individually, no later than 30 days after the notice is made public. Employees hired after this time should be given the notice upon hire.

Action Items

Employers should create and implement a compliant sick leave policy by October 29. They should also watch for the Commissioner’s notice and distribute it to employees as required. The Department of Labor and Workforce Development will likely release rules or FAQs prior to October that will assist employers in better understanding the law, but in the meantime additional information can be found on the HR Support Center.

Equal Pay Act

Effective July 1, 2018, New Jersey will have one of the strongest pay equity laws in the nation. The state joins Oregon in passing a law based not just on gender, but on all the protected classes recognized by the state. New Jersey protects employees from discrimination based on the following:

  • Race
  • Creed (religion)
  • Color
  • National origin
  • Nationality
  • Ancestry
  • Age
  • Marital status
  • Civil union status
  • Domestic partnership status
  • Affectional or sexual orientation
  • Genetic information
  • Pregnancy or breastfeeding
  • Sex
  • Gender identity or expression
  • Disability or atypical hereditary cellular or blood trait
  • Liability for service in the Armed Forces
  • Refusal to submit to or make the results of a genetic test available to an employer

The law makes it illegal to pay employees in a protected class less than those who are not when they do substantially similar work. To determine if work is substantially similar, employers should consider the skill, effort, and responsibility required.

Acceptable Reasons for a Pay Differential

An employer may pay a different rate of compensation only if it can show the following:

  1. That the differential is based on one or more legitimate, bona fide factors other than the characteristics of members of the protected class, such as training, education or experience, or the quantity or quality of production;
  2. That the factor or factors are not based on, and do not perpetuate, a differential in compensation based on sex or any other characteristic of members of a protected class (prior salary history would perpetuate unfair pay differentials, so should not be used);
  3. That each of the factors is applied reasonably;
  4. That one or more of the factors account for the entire wage differential; and
  5. That the factors are job-related with respect to the position in question and based on a legitimate business necessity. A factor based on business necessity will not apply if it is demonstrated that there are alternative business practices that would serve the same business purpose without producing the wage differential.

Comparisons of wage rates will be based on all of an employer’s operations or facilities. It is likely that pay differentials based on cost of living (e.g., Long Branch v. Salem) will be acceptable, but claiming a pay differential is based on location when the cost of living is similar is unlikely to pass muster.

Discussion of Wages Must be Allowed

The law also prohibits employers from having policies that bar employees from discussing their wages, benefits, titles, and duties with other employees or former employees, attorneys, or government agencies. Likewise, employers may not retaliate against any employee for those discussions. Although non-supervisory employees’ right to discuss their wages are protected federally by Section 7 of the National Labor Relations Act, those protections only kick in if two or more employees are acting together to improve their wages or working conditions. In contrast, the New Jersey law applies to all employees and does not require any group action for protection.

Action Items

  • Conduct a self-evaluation. Assess your overall pay structure, pay bands for job groups, and individual wages. Focus on whether differences in pay can be fully and reasonably explained by the factors allowed by the law. Adjust pay as needed. Be aware that you cannot lower the compensation of one or more employees to equalize pay.
  • Remove any policies related to pay secrecy from handbooks, confidentiality policies, and offer letters, and ensure that those with the authority to discipline are aware of the protections provided by the law.
  • Train anyone involved in the interview process to steer clear of salary history questions, as these will almost invariably affect the offer made to a candidate but will not be considered an acceptable reason for a pay differential. Likewise, remove questions about salary history from your applications forms and interview process.


Click here for NJ State Wage and Hour Laws and Regulations


Please contact your Payroll Specialist if you have additional questions. Not a client yet? Request a quote today!

New W-4 for 2019 Delayed

Following feedback from the payroll and tax communities, the Treasury Department and the IRS will incorporate important changes into a new version of the Form W-4, Employee’s Withholding Allowance Certificate, for 2020.  The 2019 version of the Form W-4 will be similar to the current 2018 version. A new draft version of the W-4 for 2019 will be available in the coming weeks.

The IRS will continue working closely with the payroll and the tax community as it makes additional changes to the Form W-4 for use in 2020. The new version will help employees improve withholding accuracy, and fully reflect changes included in the Tax Cuts and Jobs Act.

For the current 2018 tax year, the IRS continues to strongly urge taxpayers to review their tax withholding situation as soon as possible to avoid having too little or too much withheld from their paychecks. Click here to perform a quick “paycheck checkup” using the IRS withholding calculator.


Source: American Payroll Association

W-4: What to expect in 2019

December 2017

On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA) into law. The Tax Cuts and Jobs Act of 2017 (TCJA) made small reductions to income tax rates for most individual tax brackets and significantly reduced the income tax rate for corporations. It also provides a large new tax deduction for owners of pass-through entities and significantly increases individual alternative minimum tax (AMT) and estate tax exemptions. And it makes major changes related to the taxation of foreign income.

February 2018

In February 2018, the IRS published the new online W-4 Calculator, and it is strongly recommended that employees access the calculator to determine the correct number of withholding allowances.

  • The IRS calculator will ask a series of questions about income, marital status, anticipated deductions and eligibility for tax credits, to estimate annual taxable income and suggest the most appropriate number of withholding allowances.
  • It is recommended that all employers should begin considering reminding employees of the withholding calculator, which will help employees check their tax withholding at any point in the year, compared to their total expected full-year tax liability.

June 2018

On June 6th 2018, the IRS released a draft of the 2019 Form W-4 and instructions, some highlights include:

  • Employees are strongly encouraged, but not required, to complete a new W-4 for 2019.
  • Employers will still be able to use 2018 and prior Forms W-4 for employees that don’t complete a 2019 W-4. As a result, payroll systems will need to maintain both 2018 and 2019 withholding systems and calculations simultaneously.
  • Number of allowances Eliminated: Line 5 “Total number of allowances you’re claiming,” is eliminated.
  • New Marital Status Box – Head of Household: A third IRS withholding calculation/table will need to be added to correspond with this new marital status, in addition to the existing table for Single and Married Filing Jointly.
  • New Line 5 – Additions to Income: This new line asks employees to enter nonwage income [not subject] to withholding (such as interest of dividends).
    • Previously, employees with significant nonwage income had to convert such amounts to equivalent per-payroll additional amounts to withhold.
    • Line 5 amounts will be full-year estimates, so employer payroll systems will need to be modified to include these full-year amounts in withholding calculations.
  • New Line 6 – Itemized and Other Deductions: Line 6 prompts employees to enter estimated subtractions to include based on expected deductions (such as state and local taxes, mortgage interest, and charitable contributions).
    • Previously, employees needed to convert deductions into equivalent withholding allowances.
    • Again, amounts entered will be full-year estimated deduction totals, so payroll systems will need to include full-year amounts in withholding calculations.
  • New Line 7 – Tax Credits: This line asks employees to enter the full-year amount of any tax credits for which they expect to qualify, such as the child tax credit. As a reminder, the 2017 Tax Cuts and Jobs Act significantly expanded child and dependent tax credits.
    • Previously all tax credits were translated by employees into additional withholding allowances. With the 2019 Form W-4, full-year tax credit amounts will be directly entered into payroll systems.
    • Any tax credits should only be entered for the highest paying job in the households with multiple incomes. Taxes may be significantly under-withheld for a household if both spouses enter the full-year credit expected, resulting in a large tax amount due at year-end. Conversely, taxes may be significantly over-withheld if neither spouse enters the total tax credit amount, resulting in reduced net paychecks during the year, and a lard tax refund at year-end.
  • New Line 8 – Additional Household Income Due to Multiple Jobs: If applicable, employees will enter the [full year] income associated with any second job. Additional wage income should only be entered for the highest paying job in households with multiple incomes. There are special instructions for households with more than two incomes.
    • Employers will include these full-year amounts in withholding calculations in order to determine the appropriate tax bracket and rates for the employee.
    • Alternatively, the instructions will offer a calculation to estimate an additional tax amount to withhold per pay period, which was the solution prior to 2019.
    • Previously, employees used a Form W-4 worksheet to calculate a specific additional amount to withhold per pay period.
    • Employees will be able to utilize the online calculator.
  • Line 9 – Additional Amount, If Any, You Want Withheld From Paycheck: This line is unchanged.

As more information is released we will continue to communicate changes and what you should look for. Please contact your Payroll Specialist if you have any questions.

ICE Planning Surge of I-9 Audits This Summer

Immigration and Customs Enforcement (ICE) is planning a nationwide increase of Form I-9 audits this summer. Derek Benner, head of ICE’s Homeland Security Investigations unit, told The Associated Press “That another nationwide wave of audits planned this summer would push the total ‘well over’ 5,000 by Sept 30. ICE audits peaked at 3,127 in 2013.” The agency has developed a plan to open as many as 15,000 audits a year, subject to funding and support for the plan from other areas of the administration, Benner said.

The plan also proposes changing the manner of delivery of the ICE Notice of Inspection (NOI) from in person to email or certified mail. Furthermore, after an initial review, by electronically scanning the I-9 forms for suspicious activity, the most egregious cases will be sent to regional offices for more in-depth investigation. Benner said the agency will focus both on criminal cases against employers as well deporting employees who are working in the country illegally.

What does this mean for employers? It is highly recommended for employers to consider conducting a self-audit, to minimize the potential of fines. Civil penalties for knowingly employing unauthorized immigrants can range from $539 to $21,563. In addition, Form I-9 paperwork violations carry a penalty of $216 to $2,156 per worker.

If a company is selected for an I-9 audit, a notice of inspection alerts business owners that ICE is going to audit their hiring records to determine whether or not they are in compliance with the law. Employers are then required to produce their company’s I-9s within three business days, after which ICE will conduct an inspection for compliance. If employers are not in compliance with the law, an I-9 inspection of their business will likely result in civil fines and could lay the groundwork for criminal prosecution, if they are knowingly violating the law.

If an employee submits a document that clearly looks fraudulent, or like it does not identify the correct individual, a managerial staff member should ask the employee to provide alternate documentation from the list of acceptable documents.

On the other hand, if a submitted document is hard to read, unclear, or confusing, no action may be required by the employer. The US Immigration and Customs Enforcement (ICE) guidance related to internal I-9 audits specifically states that an employer “should recognize that it may not be able to definitively determine the genuineness of Form I-9 documentation based on photocopies of the documentation. An employer should not request documentation from an employee solely because photocopies of documents are unclear.”

There aren’t always easy answers for how to handle situations that arise during internal I-9 audits. An employer must balance the risk of being found to have knowingly continued to employ someone without valid work authorization against the potential that their actions will lead to a claim of discriminatory treatment based on immigration status.

New York Sexual Harassment Training Laws

Effective October 9, 2018, all employers must adopt and distribute a sexual harassment prevention policy and provide interactive sexual harassment prevention training to all employees.

The state will be developing a model policy and a model training, so employers will not need to create their own. They will, however, need to administer both the policy and the interactive training. Employers do have the option of creating their own policy and training program, so long as it meets the requirements set by the state.

Policy Requirements:

  • Statement prohibiting sexual harassment;
  • Examples of prohibited conduct that would constitute sexual harassment;
  • Information concerning the federal and state statutory provisions concerning sexual harassment and remedies available to victims, along with a statement that there may be additional applicable local laws;
  • Standard complaint form;
  • Procedure for the timely and confidential investigation of complaints;
  • Statement informing employees of their rights of redress and all available forums for adjudicating sexual harassment complaints administratively and judicially;
  • Statement that sexual harassment is a form of employee misconduct, and that sanctions will be enforced against individuals engaging in sexual harassment and managers and supervisory personnel who knowingly allow such behavior to continue; and
  • Statement that retaliation against individuals reporting sexual harassment or who testify or assist in any proceeding is unlawful.

Interactive Training Requirements*

  • Explanation of sexual harassment;
  • Examples of conduct that would constitute unlawful sexual harassment;
  • Information concerning the federal and state statutory provisions concerning sexual harassment and remedies available to victims; and
  • Information concerning employees’ rights of redress and all available forums for adjudicating complaints.

 *The state’s definition of interactive is not yet known

No Mandatory Arbitration or Confidential Settlements

Contract provisions that require arbitration for claims of sexual harassment are prohibited. Any such provision in a contract entered into after July 11, 2018, will be null and void. The rest of the contract will remain enforceable, assuming it was drafted correctly. However, this provision of the new law may be unenforceable under the Federal Arbitration Act. Until this question is resolved, we encourage employers to operate as if contract clauses that require arbitration of sexual harassment claims will not hold up in court or to consult with legal counsel before continuing to use them.

Confidential settlement agreements with respect to claims of sexual harassment are also prohibited, unless a confidential agreement is the preference of the person who brought the claim. If the claimant does not want confidentiality, employers will not be able to include language that requires it. This provision of the law also takes effect July 11, 2018.

Protections for Non-Employees

Non-employees—such as vendors, contractors, and consultants—now have the ability to file a complaint with the Division of Human Rights if they feel they have been sexually harassed in an employer’s workplace. This expansion of the law has already taken effect.

Stop Sexual Harassment in NYC Act

The New York City Council has passed the Stop Sexual Harassment in NYC Act (the “Act”) on May 9, 2018. This included a package of bills aimed at addressing and preventing sexual harassment in the workplace.

Sexual Harassment Training

  • Effective April 1, 2019, private employers with more than 15 employees (including interns) must provide annual anti-sexual harassment ‘interactive’ training to all employees who work more than 80 hours per year. This training is required to be completed by all employees, including supervisory and managerial employees.
  • First training must be conducted within 90 days of initial hire but employees who received training from a prior employer, within the calendar year, are exempt.
  • New York City Commission on Human Rights will post a model training which employers can use, as long as employers include specific information about their internal compliant process for address sexual harassment complaints.
  • In addition to requirements under state law, the training must also include information concerning bystander intervention, including any resources explaining how to engage in bystander intervention.
  • The enacted bill requires employers to obtain from each employee a signed acknowledgment that he or she attended the training, which may be electronic, and must be maintained for at least 3 years and available for inspection by the NYCCHR.

Sexual Harassment Poster/Information Sheet

  • Effective September 6, 2018 every employer must conspicuously display (in breakrooms or other common areas employees gather) an anti-sexual harassment rights and responsibilities poster designed by the New York City Commission on Human Rights.
  • Employers must post both an English and Spanish version of the poster and should consider additional languages based on the employee population.
    • A Spanish version of the Sexual Harassment Poster must be posted even if no employees speak the Spanish language.
  • Employers must also distribute, to all new employees, an information sheet (i.e., notice) addressing the same information as the poster and which may be incorporated in an employee handbook.
  • The law also requires the City Commission to post resources about sexual harassment on its website, including an explanation about sexual harassment as a form of unlawful discrimination, specific examples of sexual harassment and retaliation, information on bystander intervention, and information about filing a complaint through the City Commission and other government agencies. If signed, this bill would take effect 90 days after signing.

Additional NYC Changes

  • Effective May 9, 2018:
    • Statute of limitations for gender-based harassment complaints made to the NYCCHR is increased from 1 year to 3 years.
    • Employers with less than 4 employees are now subject to gender-based harassment complaints under the New York City Administrative Code.
  • By August 7, 2018, NYCCHR shall post resources on its website about sexual harassment and an interactive tool describing the complain process available through NYCCHR.
  • Additional reporting and training requirements for employees of New York City agencies.


Tax Reform Update

As a result of the new tax reform law, the IRS released a new Form W-4 for 2018 along with a new withholding calculator on February 28, 2018.

While employers are not required to obtain new forms from their employees for 2018, because of the new tax law, you may want to encourage your employees to review their withholdings to be sure they are appropriate. As a reminder, the IRS recommends employees review their withholdings and submit a new W-4 at the beginning of each year or when personal circumstances change.

For additional information, please read the IRS news release IR-2018-36 at

New York Minimum Wage Expanded by Industry

Hospitality Industry


Fast Food Employee: A Fast Food Employee includes any person employed at or for a Fast Food Establishment whose duties include customer service, cooking, food or drink preparation, delivery, security, stocking supplies or equipment, cleaning or routine maintenance.

Fast Food Establishment: A Fast Food Establishment is a business that primarily serves food or drinks, offers limited service, where customers order and pay before eating, and is part of a chain of 30 or more locations nationally.

Food Service Worker: A Food Service Worker is an employee primarily engaged in the serving of food and beverages to guests, patrons or customers in the hospitality industry.

Service Employee: A Service Employee is an employee, other than a food service worker or fast food worker, who customarily receives tips of at least the Service Employee Minimum Tip Threshold amounts listed on the chart here.


Building Service Industry


The New York Department of Labor’s building service industry minimum wage order sets forth the regulations that control the payment of wages to persons employed in the building service industry.

The wage order applies to employees working in both residential and commercial buildings, and defines the building service industry to include “any person, corporation or establishment engaged in whole or in part in renting, servicing, cleaning, maintaining, selling or managing buildings or building space and all occupations, operations and services in connection therewith or incidental thereto.”

Farm Workers


The Minimum Wage Order for Farm Workers applies only to farm workers employed on farms where the total cash remuneration paid all persons employed on the farm exceeded $3,000 in the previous calendar year.

Miscellaneous Industry


The Proposed Regulations cover employees subject to the Miscellaneous Wage Order, meaning that they would affect all New York employees, except those in the hospitality industry, the building services industry and farm workers.


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