| Minimum Wage | $7.25 |
| Minimum Cash Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| Youth Minimum Wage | $4.25 |
| Maximum Taxable Earnings | No Limit |
| Employee / Employer Tax Rate (Unchanged from 2016) | 1.45% |
| Additional Medicare Tax Withholding on Wages > $200,000 (No Employer Match) | 0.9% |
| Maximum Taxable Earnings (Increased from $118,500 in 2016) | $127,200 |
| Employee / Employer Tax Rate (Unchanged from 2016) | 6.2% |
| Maximum Taxable Earnings | $7,000 |
| Percent of Taxable Wages | 6.0% |
| Maximum Credit | 5.4% |
| Normal Net Tax | 0.6% |
| Flat rate withholding method (Unchanged from 2016) | 25.0% |
| Pay over $1 Million (Unchanged from 2016) | 39.6% |
| Self-Only Contribution Limit (Employee & Employer) (Increased from $3,350 in 2016) | $3,400 |
| Family Contribution Limit (Employee & Employer) (Unchanged from 2016) | $6,750 |
| Catch-up Contribution Limit (Employee & Employer) (Unchanged from 2016) | $1,000 |
| Contribution Limit - 401(k) & 403(b) plans (Unchanged from 2016) | $18,000 |
| Catch-up Contribution Limit - 401(k) & 403(b) plans (age 50 & older) (Unchanged from 2016) | $6,000 |
| Minimum Wage | $9.70* |
| Minimum Cash Wage (Tipped Food Service Worker) | $7.50* |
| Maximum Tip Credit (Tipped Food Service Worker) | $2.20* |
* Base rates (outside of Nassau, Suffolk and Westchester counties or NYC)
| Wage Withholding | Tables |
| Supplemental Wage / Bonus Rate | 9.62% |
| Maximum 2017 Taxable Earnings (Increased from $10,700 in 2016) | $10,900 |
| Employee Deduction | None |
| Employer 2017 Tax Rates (Includes 0.075% Re-employment Services Fund rate) | 1.3 - 9.1% |
| Standard 2017 New Employer Rate (Includes 0.075% Re-employment Services Fund rate) | 4.0% |
| Voluntary Contribution Permitted | Yes |
| Employee Deduction (Up to $0.60 per week) | 0.5% |
| Employer Contribution | Difference between benefit cost and employee contribution |
| Dept. of Taxation and Finance: http://www.tax.ny.gov |
| Dept. of Labor: http://www.labor.ny.gov |